Legal Opinion
FILMWORKS v. State Dept. of Revenue
Court of Appeals of Washington
Decided June 1, 2001No. 25515-4-IIPublishedCited by 16 opinions
1Opinion of the Court
24 P.3d 460 (2001)
106 Wash.App. 448
SEATTLE FILMWORKS, INC., Appellant,
v.
STATE OF WASHINGTON DEPARTMENT OF REVENUE, Respondent.
No. 25515-4-II.
Court of Appeals of Washington, Division 2.
June 1, 2001.
James R. Johnston, Katrina Robertson Kelly, Perkins Coie, Seattle, for Appellant.
Debra Ellen Casparian, Asst Atty General, Olympia, for Respondent.
SEINFELD, J.
This case requires us to determine whether order forms that Seattle FilmWorks mailed to its customers but that the customers did not return are subject to the state use tax. FilmWorks contends that the forms fit within the exemption in WAC…
2Cases cited9 opinions
- Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
- State v. ChesterWashington Supreme Court · 1997
- Group Health Cooperative of Puget Sound, Inc. v. Department of RevenueWashington Supreme Court · 1986
- City of Bellevue v. International Ass'n of Fire Fighters, Local 1604Washington Supreme Court · 1992
- State v. Van WoerdenCourt of Appeals of Washington · 1998
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Skimming v. BoxerCourt of Appeals of Washington · 2004
- Skimming v. BoxerCourt of Appeals of Washington · 2004
- Department of Revenue v. Sprint Spectrum, LPCourt of Appeals of Washington · 2013
- Sprint Spectrum, L.P. v. City of SeattleCourt of Appeals of Washington · 2006
- Washington Imaging Services, LLC v. Department of RevenueCourt of Appeals of Washington · 2009
11 more not listed; retrieve them via the Exa API.