New West Fisheries, Inc. v. Department of Revenue

This case involves the enhanced food fish tax, RCW 82.27.020. New West Fisheries, Inc., challenges a fish tax assessment of $51,652, claiming that it is entitled to a credit for workers’ compensation and unemployment insurance taxes its suppliers paid to Canadian authorities. RCW 82.27.040 allows a credit against the fish tax for “any tax previously paid on that same enhanced food fish to any other legally established taxing authority.” Finding that the Canadian authorities were taxing the activity of employing others, not imposing a tax “on” the food fish, we affirm the trial court ruling…