S. Martinelli & Co. v. WASH. STATE DEPT. OF REV.

Houghton, A,C. J.

S. Martinelli and Company (Martinelli) and the Washington Department of Revenue (DOR) appeal from the trial court’s grant of a partial summary judgment to each party on different provisions of the State excise tax statute. The trial court determined that Martinelli’s sparkling, 100 percent fruit juices were "carbonated beverages” subject to the carbonated beverage tax, RCW 82.64. The trial court also determined that the same juices were not "carbonated beverages” under RCW 82.12, the use tax. We conclude that Martinelli’s sparkling juices are "carbonated beverages” and…