Bravern Residential II, LLC v. Department of Revenue

¶1 Bravern Residential II LLC 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., on property Brav-ern owned. Under WAC 458-20-170(2), a “speculative builder” - a contractor that builds on property it owns - is not subject to retail sales and B&O taxes on its construction services. Bravern argues that because PCL was one of its members, Bravern should be considered the…