Enterprise Leasing, Inc. v. City of Tacoma

Petitioner Enterprise Leasing, Inc., a Washington corporation, seeks review of a decision of the Court of Appeals, Division Two, which reversed an order of summary judgment by the Pierce County Superior Court in favor of Petitioner. The Court of Appeals concluded that RCW 35.21.710 permits Respondent City of Tacoma to classify Petitioner’s automobile rental activity as a “service” and not as a “retail sale” for local Business and Occupation taxes either because a “grandfather” clause1 of RCW *54835.21.710 authorizes this classification or because Respondent is not bound by the State’s definition of…