Department of Revenue v. Bi-Mor, Inc.
Court of Appeals of Washington
1Opinion of the Court
Johanson, A.C.J.
¶1 We are asked to decide if the Department of Revenue properly assessed retail sales tax on the gross amount of a tax-included sale under former RCW 82.08.050 (2001).1 We hold that the Department of Revenue (Department) is unambiguously prohibited from using gross receipts as the basis for calculating the retail sales tax owed from a tax-included sale. We agree with the superior court and affirm the Board of Tax Appeals’ dismissal of the Department’s additional sales tax assessment based on the statute’s plain language.
FACTS
¶2 Bi-Mor Inc., doing business as “Stupid Prices,”…
Also in this document: Concurrence.
2Cases cited15 opinions
- Port of Seattle v. Pollution Control Hearings BoardWashington Supreme Court · 2004
- State v. KellerWashington Supreme Court · 2001
- Bostain v. Food Exp., Inc.Washington Supreme Court · 2007
- Bostain v. Food Express, Inc.Washington Supreme Court · 2007
- Densley v. Department of Retirement SystemsWashington Supreme Court · 2007
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3Cited by9 opinions
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- Department Of Revenue, V Gamesstop, Inc And Socom, LlcCourt of Appeals of Washington · 2018
- Echo Global Logistics, Inc., V. State Of Washington Department Of RevenueCourt of Appeals of Washington · 2022
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