PSNB v. DEPARTMENT OF REVENUE

No. 59444-9.

123 Wn.2d 284 (1994)

868 P.2d 127

PUGET SOUND NATIONAL BANK, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant.

The Supreme Court of Washington, En Banc.

February 24, 1994.


Attorney(s) appearing for the Case

Christine O. Gregoire, Attorney General, and Robert J. Fallis, Assistant, for appellant.

Eisenhower & Carlson, by Donald L. Anderson, for respondent.

C. James Judson on behalf of Washington Bankers Association, amicus curiae for respondent.


GUY, J.

The Washington State Department of Revenue appeals from a summary judgment entered by the Thurston County Superior Court which granted Puget Sound National Bank a retail sales tax refund under RCW 82.08.037. We accepted direct review and hold that Puget Sound National Bank is entitled to the refund.

BACKGROUND

Puget Sound National Bank (Bank) is a national banking association member authorized to do business in the state of Washington. As...

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