Tiger Oil Corp. v. Department of Licensing

— Tiger Oil Corporation appeals a trial court order ruling, as a matter of law, that Tiger Oil is not entitled to a direct refund of taxes it paid on special fuel used for a tax-free purpose. We hold that Tiger Oil is entitled to a refund and remand for further proceedings to determine the amount due.

Tiger Oil buys special fuels from distributors and sells it to special fuel users, but does not have a Washington special fuel dealer’s license. Tiger Oil claims that it pays taxes to Washington at the time it purchases special fuels. Tiger Oil does not charge its customers the tax if they can…