Legal Opinion
Olympic Tug & Barge, Inc. v. Department of Revenue
Court of Appeals of Washington
Decided August 29, 2011No. 65667-8-IPublishedCited by 12 opinions
1Opinion of the CourtAppelwick, J.
¶1 The Department appeals the superior court’s order reversing the Board’s order in favor of the Department. The Department contends that Olympic, a bunkering service provider, is not entitled to a public utility tax deduction under former RCW 82.16.050(8) (2000). Because the bunker fuel was not a commodity being forwarded to an interstate or foreign destination, Olympic was not entitled to the deduction. We reverse the superior court and affirm the Board.
FACTS
¶2 Olympic Tug & Barge Inc. operates a tugboat business and provides “bunkering services,” which means it transports barges containing…
2Cases cited24 opinions
- Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
- Lake v. Woodcreek Homeowners Ass'nWashington Supreme Court · 2010
- Restaurant Development, Inc. v. Cananwill, Inc.Washington Supreme Court · 2003
- Restaurant Development, Inc. v. Cananwill, Inc.Washington Supreme Court · 2003
- Christensen v. Grant County Hospital District No. 1Washington Supreme Court · 2004
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3Cited by12 opinions
- Steven Klein, Inc. v. Department of RevenueWashington Supreme Court · 2015
- Dillon v. Seattle Deposition Reporters, LLCCourt of Appeals of Washington · 2014
- Olympic Tug & Barge, Inc. v. Department of RevenueCourt of Appeals of Washington · 2015
- City Of Puyallup, V Pierce County,et AlCourt of Appeals of Washington · 2019
- Steven Klein, Inc. v. Department of RevenueCourt of Appeals of Washington · 2014
7 more not listed; retrieve them via the Exa API.