Legal Opinion
Seattle FilmWorks, Inc. v. Department of Revenue
Court of Appeals of Washington
Decided June 1, 2001No. 25515-4-IIPublishedCited by 17 opinions
1Opinion of the CourtSeinfeld, J.
This case requires us to determine whether order forms that Seattle FilmWorks mailed to its customers but that the customers did not return are subject to the state use tax. FilmWorks contends that the forms fit within the exemption in WAC 458-20-116 as advertising materials primarily related to the article with which they were enclosed. Finding that FilmWorks “used” the order forms and that they are not exempt advertising materials, we affirm.
FACTS
Seattle FilmWorks, Inc. (FilmWorks), a company that processes film and performs other photographic services, conducts a significant portion of its…
2Cases cited9 opinions
- Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
- State v. ChesterWashington Supreme Court · 1997
- Group Health Cooperative of Puget Sound, Inc. v. Department of RevenueWashington Supreme Court · 1986
- City of Bellevue v. International Ass'n of Fire Fighters, Local 1604Washington Supreme Court · 1992
- State v. Van WoerdenCourt of Appeals of Washington · 1998
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3Cited by17 opinions
- Skimming v. BoxerCourt of Appeals of Washington · 2004
- Skimming v. BoxerCourt of Appeals of Washington · 2004
- FILMWORKS v. State Dept. of RevenueCourt of Appeals of Washington · 2001
- Department of Revenue v. Sprint Spectrum, LPCourt of Appeals of Washington · 2013
- Sprint Spectrum, L.P. v. City of SeattleCourt of Appeals of Washington · 2006
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