First Student, Inc. v. Dep't of Revenue

IN CLERK* OFFICE This opinion was filed for record •IVFENE coum;smE(N'vmoteroN 1 4 at &L.t<ion'7l^ ry ?o/^ CHIEF JUS^ Susan L. Carlson Supreme Court Clerk IN THE SUPREME COURT OF THE STATE OF WASHINGTON FIRST STUDENT,INC, No. 96694-0 Petitioner, V. En Banc STATE OF WASmNGTON, DEPARTMENT OF REVENUE, Respondent. Filed 1 4 JOHNSON,J.—This case involves an issue of statutory interpretation regarding the applicability of a tax classification. First Student Inc., a school bus contractor, seeks reversal of a Court of Appeals decision affirming a summary judgment dismissal of its business and…