Arup Laboratories, Inc, V State Of Wa Dept Of Revenue

Filed Washington State Court of Appeals Division Two February 11, 2020 IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION II ARUP LABORATORIES, INC., FORMERLY No. 52349-3-II KNOW AS ASSOCIATED GENERAL AND UNIVERSITY PATHOLOGISTS, INC., Appellant, v. STATE OF WASHINGTON DEPARTMENT PUBLISHED OPINION OF REVENUE, Respondent. MELNICK, J. — ARUP Laboratories, Inc. appeals the trial court’s determination that it is subject to Washington Business and Occupation (B&O) taxes for income derived from the testing of bodily fluid and tissue samples in Utah that it received from Washington medical…