Legal Opinion
Olympic Tug & Barge, Inc. v. Department of Revenue
Court of Appeals of Washington
Decided July 21, 2015No. 46102-1-IIPublishedCited by 5 opinions
1Opinion of the Court
*951[As amended by order of the Court of Appeals August 18, 2015.]
Worswick, J.
¶ 1 Olympic Tug & Barge Inc. appeals the superior court’s denial of its motion for partial summary judgment and award of summary judgment dismissal to the Department of Revenue (DOR). The superior court ruled that Olympic’s activities did not fall under the business and occupation (B&O) tax classification for stevedoring and associated activities set forth in RCW 82.04.260(7). We affirm.
FACTS
¶2 The facts in this case are undisputed. Olympic is a Washington corporation in the business of operating tugboats and barges.…
2Cases cited14 opinions
- Department of Ecology v. Campbell & Gwinn, L.L.C.Washington Supreme Court · 2002
- State, Dept. of Ecology v. Campbell & GwinnWashington Supreme Court · 2002
- Simpson Inv. Co. v. State, Dept. of RevenueWashington Supreme Court · 2000
- Tingey v. HaischWashington Supreme Court · 2007
- Tingey v. HaischWashington Supreme Court · 2007
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3Cited by5 opinions
- Hood Canal Sand And Gravel v. Peter GoldmarkCourt of Appeals of Washington · 2016
- Steven Oliver v. Henry W. CookCourt of Appeals of Washington · 2016
- Echo Global Logistics, Inc., V. State Of Washington Department Of RevenueCourt of Appeals of Washington · 2022
- Glacier Northwest, Inc., V. Wa State Dept. Of Labor & IndustriesCourt of Appeals of Washington · 2024
- Olympic Tug & Barge, Inc. v. Dep't of RevenueWashington Supreme Court · 2016