Davenport, Inc. v. Department of Revenue

This is a declaratory judgment action in which the taxpayer, Davenport, Inc., successfully challenged an administrative ruling of the Washington State Department of Revenue. In addition to holding the challenged administrative ruling 24 null and void, the trial court allowed the taxpayer a refund of taxes paid under protest. Both of these actions are here challenged by the Department of Revenue.

The appeal requires a construction of certain provisions of the business and occupation tax (RCW 82.04 et seq.) as applied to real estate brokers.

Plaintiff, Davenport, Inc., is a licensed corporate…