Fpr Ii, Llc v. State Of Washington Dept Of Revenue

Filed Washington State Court of Appeals Division Two March 9, 2021 IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION II FPR II, LLC, No. 53266-2-II Appellant, v. STATE OF WASHINGTON DEPARTMENT PUBLISHED OPINION OF REVENUE, Respondent. CRUSER, J. — FPR II, LLC (FPR), a company engaged in recycling, appeals the superior court’s order on summary judgment dismissing its complaint for a refund of business and occupation (B&O) taxes the Department of Revenue (DOR) imposed under the “service and other activities” classification. FPR argues that the superior court erred in granting summary…