City of Tacoma v. Mary Kay, Inc.

Mary Kay, Inc., appeals from a trial court decision that the City of Tacoma’s appeal from a hearing examiner tax assessment refund order invoked the superior court’s original jurisdiction and in allowing further pretrial discovery. Because, under these facts, the trial court lacked jurisdiction to hear the matter, we reverse and dismiss.

FACTS

Mary Kay, Inc., an out-of-state corporation, manufactures and distributes wholesale skin care products and cosmetics through a network of local beauty consultants. Some of Mary Kay’s beauty consultants receive wholesale *113products and sell them as retail…