Legal Opinion
Puget Sound Energy v. Department of Revenue
Court of Appeals of Washington
Decided November 16, 2010No. 39872-9-IIPublishedCited by 7 opinions
1Opinion of the Court
Worswick, A.C.J.
¶1 Puget Sound Energy (PSE), a Washington natural gas service provider, appeals the superior court’s summary judgment order in favor of the Washington State Department of Revenue (DOR) following an action for a refund of taxes paid. PSE contends that it is entitled to a public utility tax (PUT) exemption under chapter 82.16 RCW. We affirm.
FACTS
¶2 Washington law imposes a PUT upon light and power businesses, gas distribution businesses, urban transportation businesses, and various other entities that operate in this state. RCW 82.16.020. PSE is an electricity and natural gas…
2Cases cited22 opinions
- Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
- Lake v. Woodcreek Homeowners Ass'nWashington Supreme Court · 2010
- Hisle v. Todd Pacific Shipyards Corp.Washington Supreme Court · 2004
- Hisle v. Todd Pacific Shipyards Corp.Washington Supreme Court · 2004
- State v. EngelWashington Supreme Court · 2009
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3Cited by7 opinions
- Respiratory Care v. State, Dept. of RevenueCourt of Appeals of Washington · 2011
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- Regulatory Comm'n of Alaska v. Matanuska Elec. Ass'n, Inc.Alaska Supreme Court · 2019
- Puget Sound Energy v. State, Dept. of Rev.Court of Appeals of Washington · 2010
- Echo Global Logistics, Inc., V. State Of Washington Department Of RevenueCourt of Appeals of Washington · 2022
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