Washington Appeals Board Finds Law Firm Entitled to Partial B&O Tax Refund



Sept. 2, 2022, 5:00 AM

The Washington Board of Tax Appeals (BTA) July 28 found that Taxpayer was entitled to a partial business and occupation (B&O) tax refund. Taxpayer, a law firm, provided client advice and litigation services to insurance companies. Taxpayer reviewed methodologies for the apportionment of revenues it received from insurance companies for providing two distinct services and claimed a refund of overpaid B&O taxes. The Department of Revenue (DOR) partially denied Taxpayer’s claim. The BTA noted: 1) the legal advice that Taxpayer provided to insurance companies was sourced to the location of the insurance companies’ claim administration and legal departments; 2) the …