Legal Opinion
Home Depot USA, Inc. v. Department of Revenue
Court of Appeals of Washington
Decided August 25, 2009No. 37854-0-IIPublishedCited by 4 opinions
1Opinion of the CourtHoughton, J.
¶1 Under former RCW 82.08.037 (2002), Home Depot USA, Inc., seeks a refund of sales tax it paid on defaulted transactions made on its private label credit card. Home Depot contracted with a financing company to establish the private label credit card. It sold its entire interest in the accounts to the financing company in return for payment of the full amount of the sale made on the card plus the sales tax, minus a service fee. The trial court found Home Depot ineligible to obtain a sales tax refund and granted the Department of Revenue’s (DOR) motion for summary judgment. Because Home Depot…
2Cases cited31 opinions
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- United States v. CarltonSupreme Court of the United States · 1994
- ATHERTON CONDO APARTMENT-OWNERS ASS'N BD OF DIRECTORS v. Blume Dev. Co.Washington Supreme Court · 1990
- LaMon v. ButlerWashington Supreme Court · 1989
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3Cited by4 opinions
- Home Depot USA, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2012
- Lowe's Home Ctrs., LLC v. Dep't of RevenueWashington Supreme Court · 2020
- Magee v. the Home Depot U.S.A., 2100715 (ala.civ.app. 11-4-2011)Court of Civil Appeals of Alabama · 2011
- Lowe's Home Centers, Llc v. Dept. Of Revenue, State Of WaCourt of Appeals of Washington · 2018