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Legal Opinion

Medline Industries Holdings LP v. Department of Revenue

Court of Appeals of Washington

Decided June 24, 2025No. 59003-4Published

1Opinion of the Court

Filed Washington State Court of Appeals Division Two June 24, 2025 IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION II MEDLINE INDUSTRIES HOLDINGS, LP, No. 59003-4-II Appellant, v. STATE OF WASHINGTON DEPARTMENT PUBLISHED OPINION OF REVENUE, Respondent. VELJACIC, A.C.J. — Medline Industries Holdings, LP, appeals the trial court’s entry of summary judgment in the Department of Revenue’s (DOR) favor. Medline argues that it was eligible for the remittance of sales tax paid for the construction of its warehouse in Lacey. Because Medline does not meet its burden of showing it has…

2Cases cited24 opinions

  1. Department of Ecology v. Campbell & Gwinn, L.L.C.Washington Supreme Court · 2002
  2. State, Dept. of Ecology v. Campbell & GwinnWashington Supreme Court · 2002
  3. Cowiche Canyon Conservancy v. BosleyWashington Supreme Court · 1992
  4. Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
  5. Lybbert v. Grant CountyWashington Supreme Court · 2000

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