Bravern Residential Ii, Llc v. Dept. Of Revenue, State Of Wa

FILED COURT OF APPEALS DIVISION II 201[ 1 SEP 23 AM 9: 32 IN THE COURT OF APPEALS OF THE STATE OF WASHII GTON DIVISION II BRAVERN RESIDENTIAL, II, LLC, No. 44730- 4- 11 Appellant, v. PUBLISHED OPINION STATE OF WASHINGTON, DEPARTMENT OF REVENUE, Respondent. MAxA, J. — Bravern Residential II, LLC (Bravern) appeals the trial court' s summary judgment order dismissing its refund action against the Department of Revenue ( Department) for retail sales and business and occupation ( B & O) taxes payable on construction services performed by one of its members, PCL Construction Services, Inc., ( PCL)…