Avnet, Inc. v. Department of Revenue

Bjorgen, A.C.J.

¶1 Avnet Inc. challenges the assessment by the Department of Revenue (Department) of business and occupation (B&O) tax on two categories of sales of goods delivered to Washington addresses. The trial court granted summary judgment to Avnet regarding one category of sales and to the Department regarding the other. The Department appeals, arguing that the B&O tax applies to all of Avnet’s Washington-bound sales. Avnet cross appeals, arguing that both the Department’s own rules and the federal constitution’s commerce clause1 prohibit the State from imposing the B&O tax on either…