Legal Opinion
Puget Sound National Bank v. Department of Revenue
Washington Supreme Court
Decided February 24, 1994No. 59444-9PublishedCited by 43 opinions
1Opinion of the CourtGuy, J.
The Washington State Department of Revenue appeals from a summary judgment entered by the Thurston County Superior Court which granted Puget Sound National Bank a retail sales tax refund under RCW 82.08.037. We accepted direct review and hold that Puget Sound National Bank is entitled to the refund.
Background
Puget Sound National Bank (Bank) is a national banking association member authorized to do business in the state of Washington. As part of its normal course of business, the Bank purchases installment contracts from automobile dealers (dealers). The dealers enter into installment…
2Cases cited9 opinions
- Estate of Jordan v. Hartford Accident & Indemnity Co.Washington Supreme Court · 1993
- Thompson Ex Rel. Thompson v. CrawfordSupreme Court of Missouri · 1992
- First Interstate Bank of Fargo, N.A. v. LarsonNorth Dakota Supreme Court · 1991
- Gandy v. StateWashington Supreme Court · 1961
- International Commercial Collectors, Inc. v. Mazel Co.Court of Appeals of Washington · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Berschauer/Phillips Construction Co. v. Seattle School District No. 1Washington Supreme Court · 1994
- Lacey Nursing Center, Inc. v. Department of RevenueWashington Supreme Court · 1995
- General Electric Capital Corp. v. New York State Division of Tax AppealsNew York Court of Appeals · 2004
- SunTrust Bank, Nashville v. JohnsonCourt of Appeals of Tennessee · 2000
- Department of Revenue v. Bank of AmericaDistrict Court of Appeal of Florida · 2000
38 more not listed; retrieve them via the Exa API.