Legal Opinion
Port of Seattle v. Department of Revenue
Court of Appeals of Washington
Decided June 9, 2000No. 25336-4-IIPublishedCited by 14 opinions
1Opinion of the CourtBridgewater, J.
The Port of Seattle (the Port) appeals from a summary judgment dismissal of its claim for a refund under RCW 82.04.050(7) of certain retail sales taxes paid on construction projects for the expansion of the Seattle-Tacoma International Airport Terminal (Sea-Tac *109airport). Because the statute containing a tax exemption for “mass public transportation terminal(s)” refers only to ground transportation, we hold that the Legislature did not intend to give a tax exemption for an airport terminal. Also, we hold that the Department of Revenue never advised the Port that it was entitled to a tax…
2Cases cited18 opinions
- McBoyle v. United StatesSupreme Court of the United States · 1931
- State v. Reader's Digest Ass'nWashington Supreme Court · 1972
- Lacey Nursing Center, Inc. v. Department of RevenueWashington Supreme Court · 1995
- State v. JacksonWashington Supreme Court · 1999
- State Ex Rel. O'Connell v. SlavinWashington Supreme Court · 1969
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3Cited by14 opinions
- State v. FloresWashington Supreme Court · 2008
- State v. FloresWashington Supreme Court · 2008
- Bremerton Public Safety Ass'n v. City of BremertonCourt of Appeals of Washington · 2001
- Stroh Brewery Co. v. Department of RevenueCourt of Appeals of Washington · 2001
- Beckman v. STATE, DEPT. OF SOCIAL SERV.Court of Appeals of Washington · 2000
9 more not listed; retrieve them via the Exa API.