Activate, Inc. v. Department of Revenue

¶1 Activate, Inc., filed a refund claim under RCW 82.32.1801 after paying an assessment of $131,794.29 to the Department of Revenue (DOR) for unpaid use tax on a portion of its cellular telephone inventory. Both DOR and Activate moved for summary judgment, and the trial court ruled in DOR’s favor. Activate now appeals, arguing that *810the trial court erred by (1) granting DOR’s motion and denying its own motion for summary judgment, (2) ruling that it did not qualify for the resale exemption under RCW 82.04.050(l)(a), and (3) failing to rule that it qualified for the competitive telephone…