Bowie v. WASHINGTON DEPT. OF REVENUE

248 P.3d 504 (2011)

Richard and Annette BOWIE d/b/a Val-Pak of Western Washington, et al., Petitioners,

v.

WASHINGTON DEPARTMENT OF REVENUE, Respondent.

No. 83426-1.

Supreme Court of Washington, En Banc.

Argued September 14, 2010.

Decided February 10, 2011.

Scott M. Edwards, Lane Powell PC, Seattle, WA, for Petitioners.

Heidi A. Irvin, Donald F. Cofer, Attorney General's Office, Olympia, WA, for Respondent.

J.M. JOHNSON, J.

¶ 1 Petitioners Richard and Annette Bowie, d/b/a Val-Pak of Western Washington et al. comprise eight franchisees of Val-Pak Direct Marketing Systems Inc. (VPDMS), a Delaware…