Browning v. Department of Revenue

Alexander, A.C.J.

Ben Browning appeals a judgment of the Superior Court denying him a refund of business and occupation (B & O) and use taxes. He contends that the trial court erred in concluding that (1) interest earned by Browning from real estate contracts was subject to B & O taxes, and (2) Browning was not entitled to an exemption from a use tax imposed on the use of his airplane. We find no error by the trial court and, thus, affirm.

Procedural History

The Washington State Department of Revenue issued an assessment against Browning for unpaid B & O and use taxes. The assessment covered the…