Pharmacy Corporation Of America v. State Revenue

Filed Washington State Court of Appeals Division Two January 22, 2020 IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION II PHARMACY CORPORATION OF No. 52685-9-II AMERICA, a California corporation, Appellant, v. STATE OF WASHINGTON, DEPARTMENT PUBLISHED OPINION OF REVENUE, Respondent. LEE, J. — Pharmacy Corporation of America (PharMerica) appeals the superior court’s order granting the Department of Revenue’s motion for summary judgment and dismissing PharMerica’s tax refund action. PharMerica argues that the preferential tax rate for reselling prescription drugs in RCW 82.04.272…