Lakeside Industries, Inc., V. Department Of Revenue

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON LAKESIDE INDUSTRIES, INC., ) No. 81502-4-I ) Appellant, ) DIVISION ONE ) v. ) ) WASHINGTON STATE DEPARTMENT ) PUBLISHED OPINION OF REVENUE, ) ) Respondent. ) BOWMAN, J. — Lakeside Industries Inc. is an asphalt manufacturer and retailer that uses much of its product for its own public road construction activities. Lakeside appealed the Department of Revenue’s (DOR’s) specific written instructions that Lakeside must utilize comparable sales instead of a “cost basis” method to calculate the amount of asphalt use-tax owed. DOR upheld the written…