Legal Opinion
Steven Klein, Inc. v. Department of Revenue
Washington Supreme Court
Decided August 27, 2015No. 91072-3PublishedCited by 21 opinions
1Opinion of the CourtOwens, J.
¶1 Klein Honda is a Honda dealership. It purchases vehicles from Honda at wholesale and sells them at retail. From time to time, Honda offers a “dealer cash” incentive program for its dealerships. Under that program, dealerships can earn dealer cash (i.e., a specific amount of extra money) if they sell specific Honda models during specific times and comply with other terms and conditions.
¶2 This case requires us to determine whether Klein Honda’s dealer cash earnings are taxable. We hold that they are. The catchall business and occupation (B&O) tax provision applies to other or additional…
2Cases cited9 opinions
- Simpson Inv. Co. v. State, Dept. of RevenueWashington Supreme Court · 2000
- State Ex Rel. Stiner v. YelleWashington Supreme Court · 1933
- Budget Rent-A-Car of Washington-Oregon, Inc. v. Department of RevenueWashington Supreme Court · 1972
- Time Oil Co. v. StateWashington Supreme Court · 1971
- DOT FOODS v. Washington Dept. of RevenueWashington Supreme Court · 2009
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Avnet, Inc. v. Department of RevenueWashington Supreme Court · 2016
- Pro-active Home Builders v. Washington State Department Of Labor And IndustriesCourt of Appeals of Washington · 2018
- Dept. Of Revenue v. Gamestop, Inc.Court of Appeals of Washington · 2019
- Lowe's Home Centers, Llc v. Dept. Of Revenue, State Of WaCourt of Appeals of Washington · 2018
- Apartment Management Consultants Llc, V. State Dept. Of RevenueCourt of Appeals of Washington · 2026
16 more not listed; retrieve them via the Exa API.