VIA EMAIL Jeff Reifman newscloud@gmail.com STATE OF WASHINGTON DEPARTMENT OF REVENUE OFFICE OF THE DIRECTOR PO. Box 47454 + Olympia Washington 98504-7454 + (260) 753-5574 + FAX (360) 586-5543, November 24, 2009 Dear Mr. Reifman, On October 12, 2009, you requested: 1. a, All DOR letter rulings/findings on the B&O Software Royalty tax since 1996. b, All requests by taxpayer for letter rulings/findings re: the B&O Software Royalty tax since 1996. 2. Less broadly: a & b above with all taxpayer identification redacted. On October 19, 2009, your request was verbally denied by the Department of Revenue’s public records disclosure staff. On November 6, 2009 a written confirmation of the verbal denial was sent to you via e-mail, On November 10, 2009, the Department received your request that the denial be forwarded to me for my review, as provided by WAC 458-276-110 and RCW 42.56.520, Thave reviewed your request and have concluded that the release of the above requested records would disclose confidential tax information as defined by RCW 82.32.330. Under the authority of RCW 82,32,330 (1) (¢), the Department does not redact confidential tax information. ‘Therefore, under RCW 42.56.070(1) and RCW 82.32.330, I deny your request for disclosure of this confidential tax information. Sincerely, Cones Be inst Cindi Holmstrom, Director Department of Revenue Rob Rice, Assistant Director, Taxpayer Services Maureen O°Connell, Public Records Designee, Taxpayer Services