Legal Opinion
Activate v. Washington State Dept. of Rev.
Court of Appeals of Washington
Decided June 16, 2009No. 37329-7-IIPublishedCited by 7 opinions
1Opinion of the Court
209 P.3d 524 (2009)
ACTIVATE, INC., Appellant,
v.
WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent.
No. 37329-7-II.
Court of Appeals of Washington, Division 2.
June 16, 2009.
George Carl Mastrodonato, Dorsey & Whitney LLP, Seattle, WA, for Appellant.
Heidi A. Irvin, Attorney General's Office/Revenue Div., Olympia, WA, for Respondent.
PENOYAR, J.
¶ 1 Activate filed a refund claim under RCW 82.32.180[1] 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…
2Cases cited22 opinions
- Wilson v. SteinbachWashington Supreme Court · 1982
- Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
- ATHERTON CONDO APARTMENT-OWNERS ASS'N BD OF DIRECTORS v. Blume Dev. Co.Washington Supreme Court · 1990
- Hisle v. Todd Pacific Shipyards Corp.Washington Supreme Court · 2004
- State v. WatsonWashington Supreme Court · 2002
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3Cited by7 opinions
- Department of Revenue v. Sprint Spectrum, LPCourt of Appeals of Washington · 2013
- Cashmere Valley Bank v. Department of RevenueCourt of Appeals of Washington · 2013
- Green Collar Club v. StateCourt of Appeals of Washington · 2018
- Assurance Wireless USA, LP v. Dep't of RevenueWashington Supreme Court · 2024
- Dept. Of Revenue v. Advanced H2O, LLC & Tyson Fresh Meats, Inc.Court of Appeals of Washington · 2019
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