Legal Opinion
Bowie v. Department of Revenue
Washington Supreme Court
Decided February 10, 2011No. 83426-1PublishedCited by 14 opinions
1Opinion of the CourtJ.M. Johnson, J.
¶1 Petitioners Richard and Annette Bowie, d/b/a Val-Pak of Western Washington et al., comprise eight franchisees of Val-Pak Direct Marketing Systems Inc. (VPDMS), a Delaware corporation, with its principal place of business in Largo, Florida. Petitioners solicit advertisements and perform tasks related to their ultimate inclusion in blue “Val-Pak Envelopes,” which are distributed in western Washington by VPDMS.
¶2 Petitioners are subject to Washington’s business and occupation (B&O) tax statute, chapter 82.04 RCW, but contest the applicable tax rate during the period of 1998-2006. If Val-Pak…
2Cases cited30 opinions
- State v. ArmendarizWashington Supreme Court · 2007
- State v. ArmendarizWashington Supreme Court · 2007
- Rozner v. City of BellevueWashington Supreme Court · 1991
- Burton v. LehmanWashington Supreme Court · 2005
- Garrison v. Washington State Nursing BoardWashington Supreme Court · 1976
25 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Bank of America, NA v. OwensWashington Supreme Court · 2011
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- Grays Harbor Energy, LLC v. Grays Harbor CountyCourt of Appeals of Washington · 2013
- Solvay Chemicals, Inc., V State Of Wa Dept. Of RevenueCourt of Appeals of Washington · 2018
- Bank of America, NA v. OwensWashington Supreme Court · 2011
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