Van's P-X, Inc. v. Department of Revenue

Taxpayer Van's P-X, Inc., now known as Don Campbell's Quality Foodservice, Inc., appeals a Superior Court order denying a refund for a wholesale function business and occupation tax paid under RCW 82.04.270(2). Taxpayer contends that it is not acting essentially as a wholesaler in its industrial mobile catering business. We hold that the taxpayer's activities are comparable to that of a wholesaler and that the tax was properly assessed.

The taxpayer's initial assignments of error are directed to several of the trial court's findings of fact. The taxpayer goes on to state repeatedly that the…