Legal Opinion
Department of Revenue v. Sprint Spectrum, LP
Court of Appeals of Washington
Decided April 30, 2013No. 42304-9-IIPublishedCited by 12 opinions
1Opinion of the CourtQuinn-Brintnall, J.
¶1 — The Department of Revenue (DOR) assessed use tax on wireless phones Sprint Spectrum LP (Sprint) had fully discounted and “sold” to customers — for $0.00 — who signed extended term wireless service agreements. Sprint successfully appealed the use tax assessment to the Board of Tax Appeals (Board), arguing that it recovers the cost of the free phones through sales of wireless phone service (on which it collects retail sales tax every month). Sprint also successfully argued that it was not a consumer of the free phones it provided to customers but, instead, was a retailer who resold the…
2Cases cited33 opinions
- Tapper v. Employment Security DepartmentWashington Supreme Court · 1993
- Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
- Lake v. Woodcreek Homeowners Ass'nWashington Supreme Court · 2010
- City of Redmond v. Central Puget Sound Growth Management Hearings BoardWashington Supreme Court · 1998
- Port of Seattle v. Pollution Control Hearings BoardWashington Supreme Court · 2004
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3Cited by12 opinions
- Kitsap Bank v. DenleyCourt of Appeals of Washington · 2013
- Cook v. BratengCourt of Appeals of Washington · 2014
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- Gartner, Inc. v. Wa State Dept. Of RevenueCourt of Appeals of Washington · 2020
- Dept. Of Revenue v. Gamestop, Inc.Court of Appeals of Washington · 2019
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