Legal Opinion

Chicago Title Insurance v. State Revenue

Court of Appeals of Washington

Decided July 14, 2026No. 59809-4Published

1Opinion of the Court

Filed Washington State Court of Appeals Division Two July 14, 2026 IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION II CHICAGO TITLE INSURANCE COMPANY, No. 59809-4-II Respondent, v. PUBLISHED OPINION STATE OF WASHINGTON, DEPARTMENT OF REVENUE, Appellant. VELJACIC, A.C.J. — The Washington State Department of Revenue (Department) appeals the trial court’s entry of summary judgment in favor of Chicago Title Insurance Company. The Department argues that the trial court erroneously concluded that Chicago Title’s remote title insurance and escrow services were sourced to its out-of-state…

2Cases cited21 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. Lybbert v. Grant CountyWashington Supreme Court · 2000
  4. Morris v. McNicolWashington Supreme Court · 1974
  5. Restaurant Development, Inc. v. Cananwill, Inc.Washington Supreme Court · 2003

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