Peck v. AT&T Mobility

¶18 (dissenting) — The majority has lost sight of what RCW 82.04.500 is about and what it is not. First, RCW 82.04.500 is a section of chapter 82.04 RCW, “Business and occupation tax.” It is located in Title 82 RCW, which is entitled “Excise taxes.” It is not found within chapter 19.86 RCW, “Unfair business practices — consumer protection.” Second, the majority strays into issues that are not even mentioned in RCW 82.04.500, such as how a business must or should account for its overhead costs when passing them on to consumers as part of the price of products it sells, whether consumers can…