Dot Foods, Inc. v. Dep't of Revenue

/F~I~I:E·· IN CL!RICI OPPICI' :a;2xrrnr ~·. .r! ,~. CHEPMTICS 1 IN THE SUPREME COURT OF THE STATE OF WASHINGTON ) DOT FOODS, INC., ) ) No. 92398-1 Respondent/Cross Appellant, ) ) v. ) EnBanc ) STATE OF WASHINGTON, ) DEPARTMENT OF REVENUE, ) ) Filed MAR 11 2016 ---------------- Appellant/Cross Respondent. ) ________________________ ) YU, J.-We are asked to decide whether retroactive application of the legislature's amendment to a business and occupation (B&O) tax exemption violates a taxpayer's rights under the due process clause of the Fourteenth Amendment, U.S. CoNST. amend. XIV,§ 1,…