Nelson v. Appleway Chevrolet, Inc.

*931¶1 Business and Occupation (B&O) taxes are not intended to be construed as taxes upon purchasers or customers but, instead, “shall be levied upon, and collectible from, the person engaging in the business activities . . . [and] shall constitute part of the operating overhead.” RCW 82.04.500. Herbert Nelson purchased a vehicle from Appleway Volkswagen. After the purchase price was negotiated, the parties signed a sales agreement listing an additional amount designated as “Business & Occupation Tax Overhead.”1 Mr. Nelson filed an action seeking a declaratory judgment that Appleway’s collection…