Legal Opinion

Synnex Corporation, V. State Of Washington Department Of Revenue

Court of Appeals of Washington

Decided July 22, 2025No. 59561-3Published

1Opinion of the Court

Filed Washington State Court of Appeals Division Two July 22, 2025 IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION II SYNNEX CORPORATION, No. 59561-3-II Appellant, v. STATE OF WASHINGTON, DEPARTMENT PUBLISHED OPINION OF REVENUE, Respondent. MAXA, J. – SYNNEX Corp. (Synnex) appeals the superior court’s order denying its petition for declaratory relief regarding the validity of portions of a Department of Revenue (DOR) rule, WAC 458-20-193 (Rule 193). Synnex is an out-of-state wholesale seller of information technology products that engages in sales involving Washington customers…

2Cases cited17 opinions

  1. Restaurant Development, Inc. v. Cananwill, Inc.Washington Supreme Court · 2003
  2. Restaurant Development, Inc. v. Cananwill, Inc.Washington Supreme Court · 2003
  3. Washington Public Ports Ass'n v. Department of RevenueWashington Supreme Court · 2003
  4. Weyerhaeuser Co. v. Department of EcologyWashington Supreme Court · 1976
  5. Association of Washington Spirits & Wine Distributors v. Washington State Liquor Control BoardWashington Supreme Court · 2015

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