Legal Opinion
McLane Co. v. Department of Revenue
Court of Appeals of Washington
Decided March 23, 2001No. 25661-4-IIPublishedCited by 10 opinions
1Opinion of the CourtArmstrong, C.J.
Two distributors of tobacco products in Washington State petitioned for a tax refund, challenging the Department of Revenue’s interpretation of Washington’s “Other Tobacco Products” tax. The tax is imposed upon the sale, use, consumption, handling, or distribution of tobacco products in Washington. RCW 82.26.020(1). The tax is imposed only upon distributors, and one of the statutory definitions of distributor is a person who “brings, or causes *412to be brought,” tobacco products into Washington for sale. RCW 82.26.010(3). The Department reasons that the two distributors cause the tobacco…
2Cases cited7 opinions
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- United States Tobacco Sales & Marketing Co. v. Department of RevenueCourt of Appeals of Washington · 1999
- Eelbode v. Chec Medical Centers, Inc.Court of Appeals of Washington · 1999
- Johnson v. DaleyIllinois Supreme Court · 1949
- Galvin v. State Tax CommissionWashington Supreme Court · 1960
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- OLYMPIC TUG & BARGE v. Dept. of RevenueCourt of Appeals of Washington · 2011
- Olympic Tug & Barge, Inc. v. Department of RevenueCourt of Appeals of Washington · 2011
- Waples v. YiCourt of Appeals of Washington · 2008
- Puget Sound Energy v. Department of RevenueCourt of Appeals of Washington · 2010
- McLane Western, Inc. v. Department of RevenueColorado Court of Appeals · 2005
5 more not listed; retrieve them via the Exa API.