Legal Opinion
Department of Revenue v. Nord Northwest Corp.
Court of Appeals of Washington
Decided October 17, 2011No. 66960-5-IPublishedCited by 6 opinions
1Opinion of the CourtLau, J.
¶1 This case involves a dispute over the assessment of retailing business and occupation (B&O) tax and retail sales tax on amounts received by Nord Northwest Corporation from constructing two condominiums on real property owned by two limited liability companies (LLCs). The Washington State Board of Tax Appeals (Board) found that Nord owed no tax because it qualified as a “speculative builder” who owes no tax on the value of construction services it performed on real property it owns. WAC 458--20-170(2)(a). The superior court reversed and reinstated the tax assessment determination in an…
2Cases cited23 opinions
- Cannon v. Department of LicensingWashington Supreme Court · 2002
- Silverstreak, Inc. v. STATE DEPT. OF LABORWashington Supreme Court · 2007
- Verizon Northwest, Inc. v. Employment Security DepartmentWashington Supreme Court · 2008
- Silverstreak, Inc. v. Department of Labor & IndustriesWashington Supreme Court · 2007
- Verizon Northwest, Inc. v. Wash. Emp. SEC. Dept.Washington Supreme Court · 2008
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3Cited by6 opinions
- Bravern Residential II, LLC v. Department of RevenueCourt of Appeals of Washington · 2014
- Seattle Times Co. v. Leathercare, Inc.District Court, W.D. Washington · 2018
- Bravern Residential Ii, Llc v. Dept. Of Revenue, State Of WaCourt of Appeals of Washington · 2014
- Department of Revenue v. Nord Northwest Corp.Court of Appeals of Washington · 2011
- Lanzce G. Douglass, Inc., V. Dept. Of RevenueCourt of Appeals of Washington · 2023
1 more not listed; retrieve them via the Exa API.