Patrick Tregnan v. Washington Dept of Revenue
Jun 23, 2008OUTCOME: Client's thrilled to have use tax bill eliminated
Client ourchased a large recreational vehicle (RV) in Alaska while he was living in Alaska. Client is an airline pilot. Client was living in his RV while he was stationed in Alaska. Client was transf ... erred to Seatlle as a home base. He purchased a home in Seattle before he moved, so he no longer needed the RV. He intention was to sell the RV. He had difficulty selling the RV due to its having a diesel engine. He stored his RV while he actively tried to sell it. He used a vehicle trip permit to move the RV around in Washington for potential buyers to see it. The Washington State Department of Revenue assessed a "use tax" of approximately $16,000 upon the RV since he purchased it out of state, and he was now residing in Washington. Client complained that he was not "using" the RV in Washington, The appeal to the director of the Dept of Revenue was denied. Client hired me and we appealed the decision to the Washington Board of Tax Appeals (BTA). After briefing and a lenghtly hearing before the BTA. The BTA issued a ruling, a few months later, deciding that the client had not "used " the RV in Washington and cancelled the tax bill.
