Legal Opinion
United Parcel Service, Inc. v. Department of Revenue
Washington Supreme Court
Decided August 16, 1984No. 50494-6PublishedCited by 100 opinions
1Opinion of the CourtUtter, J.
The issue before us is whether certain vehicles owned or leased by appellant are exempt, under RCW 82.12.0254, from the use tax imposed by RCW 82.12.020. We hold they are not.
Appellant United Parcel Service, Inc., seeks the benefit of a statutory exemption from the use tax imposed by RCW 82.12.020 on the use within this state, as a consumer, of tangible personal property. The exemption sought by UPS is that provided by RCW 82.12.0254 (formerly RCW 82.12-.030(4)), which provides:
The provisions of this chapter shall not apply ... in respect to the use by the holder of a carrier permit issued by…
2Cases cited18 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Franklin County Sheriff's Office v. SellersWashington Supreme Court · 1982
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
13 more not listed; retrieve them via the Exa API.
3Cited by100 opinions
- Millay v. CamWashington Supreme Court · 1998
- In Re the Detention SwansonWashington Supreme Court · 1990
- State v. JacksonWashington Supreme Court · 1999
- Millay v. CamWashington Supreme Court · 1998
- Washington Water Power Co. v. Graybar Electric Co.Washington Supreme Court · 1989
95 more not listed; retrieve them via the Exa API.