Washington Court Upholds Storage Facility Builder’s Tax Bill

A company that contracted to build self-storage facilities is liable for about $360,000 in Washington taxes because it was responsible for the construction, a state court ruled.

West Coast Self Storage Group owes Washington retail sales business and occupation tax and retail sales tax on the projects, the Washington Court of Appeals, Division One, affirmed Tuesday in an unpublished opinion. The court rejected the company’s argument that it took a mere advisory role that should be classified as a nontaxable service.

• West Coast contracted with Catalyst Storage Partners LLC to develop and build five facilities in Washington
• The Washington ...