Legal Opinion
Avnet, Inc. v. Department of Revenue
Washington Supreme Court
Decided November 23, 2016No. 92080-0PublishedCited by 9 opinions
1Opinion of the CourtMadsen, C.J.
¶1 Avnet Inc. is a New York corporation, headquartered in Arizona, and is a major distributor of electronic components and computer technology worldwide. Avnet sells products through its headquarters in Arizona and through its many regional sales offices, including one in Redmond, Washington. Following an audit, the Washington State Department of Revenue (Department) determined that from 2003 to 2005, Avnet un-derreported its business and occupations (B&O) tax liabilities by failing to include its national and drop-shipped sales in its tax filings. “National sales” are delivered to a…
2Cases cited39 opinions
- Department of Ecology v. Campbell & Gwinn, L.L.C.Washington Supreme Court · 2002
- State, Dept. of Ecology v. Campbell & GwinnWashington Supreme Court · 2002
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Shalala v. Illinois Council on Long Term Care, Inc.Supreme Court of the United States · 2000
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
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3Cited by9 opinions
- First Student, Inc., V State Of Wa Dept Of RevenueCourt of Appeals of Washington · 2018
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- Envolve Pharmacy Solutions, Inc., V. State Of Wa, Dept Of RevenueCourt of Appeals of Washington · 2023
- First Data Merchant Services, LLC v. Dep't of RevenueCourt of Appeals of Washington · 2026
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