[WSBARP] Washington residency

[Chris B]

According to the Washington DOR website:

"Persons are considered residents of this state for sales and use tax purposes if they take actions which indicate that they intend to live in this state on more than a temporary or transient basis. A person may be considered a resident of this state even though the person is a resident of another state".

The Department of Revenue presumes that a person is a resident of this state if he or she does any of the following:

  *   Maintains a residence in Washington for personal use;
  *   Lives in a motor home or vessel which is not permanently attached to any property if the person previously lived in this state and does not have a permanent residence in any other state;
  *   Is registered to vote in this state;
  *   Receives benefits under one of Washington's public assistance programs;
  *   Has a state professional or business license in this state;
  *   Is attending school in this state and paying tuition as a Washington resident or is a custodial parent with a child attending a public school in this state;
  *   Uses a Washington address for federal or state taxes;
  *   Has a Washington State driver's license; or
  *   Claims Washington as a residence for obtaining a hunting or fishing license, eligibility to hold public office or for judicial actions.
Persons may rebut the presumption of residency if they provide other facts which show that they do not intend to reside in this state on either a temporary or permanent basis. A Washington resident who intends to move at a future date, however, will be considered a Washington resident.

Beyond the info on the website, does anyone have actual experience with fighting DOR over these issues?  I have a client who has a vacation property in Washington where they spend Summers, and her job is for a company HQ in Washington, although she works remotely primarily from the permanent residence in FL (never goes into the office in Seattle).

Chris Benis
First Avenue Law Group, PLLC
321 First Avenue West, Seattle, WA  98119
206.447-1900 office - 206.447.9075 fax - www. firstavenuelaw.com

This message contains information that may be CONFIDENTIAL AND PRIVILEGED.  Unless you are the addressee (or authorized to receive for the addressee), you may not use, copy or disclose to anyone the message or any information contained in the message.  If you have received the message in error, please advise the sender by reply e-mail chrisb at firstavenuelaw.com, and delete this message. Thank you very much.

To comply with recent IRS rules, we must inform you that this message, if it contains advice relating to federal taxes, was not intended or written to be used, and it cannot be used, for the purpose of avoiding penalties that may be imposed under federal tax law.  Under recent IRS rules, a taxpayer may rely on professional advice to avoid federal tax penalties only if that advice is reflected in a comprehensive tax opinion that conforms to stringent requirements under federal law.  Please contact me if you would like to discuss our preparation of an opinion that conforms to these new rules.

-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20250730/7d82a55c/attachment.html>