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VAN'S P-X v. DEPARTMENT OF REVENUE

No. 6174-1-II.

36 Wn. App. 868 (1984)

678 P.2d 351

VAN'S P-X, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Court of Appeals of Washington, Division Two.

March 9, 1984.

Attorney(s) appearing for the Case

Simon Wampold, for appellant.

Kenneth O. Eikenberry, Attorney General, and James R. Tuttle and William B. Collins, Assistants, for respondent.

PETRICH, C.J.

Taxpayer Van's P-X, Inc., now known as Don Campbell's Quality Foodservice, Inc., appeals a Superior Court order denying a refund for a wholesale function business and occupation tax paid under RCW 82.04.270(2). Taxpayer contends that it is not acting essentially as a wholesaler in its industrial mobile catering business. We hold that the taxpayer's activities are comparable to that of a wholesaler and that the tax was properly assessed.

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