Steven Klein, Inc. v. Department of Revenue

¶1 Klein Honda is a car dealership in Washington. Dealer cash is an incentive payment that Klein Honda receives from the manufacturer for selling specified vehicle models during specified periods of time. The sole issue on appeal is whether dealer cash is subject to Washington’s B&O tax. We hold that it is and affirm the decision of the Board of Tax Appeals.

Appelwick, J.

FACTS

¶2 Steven Klein Inc., doing business as Klein Honda, operates an automobile dealership in Everett, Washington. Klein Honda is an independent franchisee of American Honda Motor Company Inc. Klein Honda purchases vehicles…