Evergreen-Washelli Memorial Park Co. v. Department of Revenue

The Superior Court held that the business and occupation tax imposed by RCW 82.04.290 is inapplicable to the transfer, by certificate, of plots, crypts, and niches for the interment of human remains, because such transfers are exempted, under RCW 82.04.390, as the sale of real estate. We reverse the trial court and hold that RCW 82.04.390 does not exempt respondents' transfers from taxation.

Respondents are cemetery, mausoleum, and columbarium companies. They transfer to the public plots, crypts, and niches in the form of "interment rights certificates." Other such companies 'transfer these…