Legal Opinion

Lowe's Home Ctrs., LLC v. Dep't of Revenue

Washington Supreme Court

Decided January 16, 2020No. 96383-5PublishedCited by 4 opinions

1Opinion of the Court

A IN CLERK* OFFICE This opinion was fUFRBE COURT.SIXrE OF WKSHMOraM filed for record JAN t 6 2025- ai^tLM.on 3^ao Susan L. Carlson Supreme Court Clerk IN THE SUPREME COURT OF THE STATE OF WASHINGTON LOWE'S HOME CENTERS,LLC, No. 96383-5 Petitioner, V. En Banc DEPARTMENT OF REVENUE,STATE OF WASHINGTON, Respondent. Filed JAN >'.6 202C MADSEN,J.—This case concerns whether a retail seller, Lowe's Home Centers, may seek reimbursement of state sales taxes and B&O (business and occupation) taxes from the Department of Revenue(DOR)where Lowe's contracted with GE Capital Financial Incorporated and…

2Cases cited37 opinions

  1. Department of Ecology v. Campbell & Gwinn, L.L.C.Washington Supreme Court · 2002
  2. State, Dept. of Ecology v. Campbell & GwinnWashington Supreme Court · 2002
  3. Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
  4. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  5. State v. J.P.Washington Supreme Court · 2003

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3Cited by4 opinions

  1. Greenberg v. Amazon.com, Inc.Washington Supreme Court · 2024
  2. Jubitz Corporation v. State Department of RevenueCourt of Appeals of Washington · 2024
  3. Jubitz Corporation, V State Department Of RevenueCourt of Appeals of Washington · 2024
  4. State v. City of SunnysideWashington Supreme Court · 2024

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