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S. MARTINELLI & CO. v. WASH. STATE DEPT. OF REV.

Nos. 17383-2-II, 17399-9-II.

912 P.2d 521 (1996)

80 Wash.App. 930

S. MARTINELLI & COMPANY, INC., a California corporation, Appellant/Cross-Respondent, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent/Cross-Appellant.

Court of Appeals of Washington, Division 2.

Reconsideration Denied May 9, 1996.

Attorney(s) appearing for the Case

Mark Ronald Roberts and Clark J. Davis of Davies Pearson PC, Olympia, for Appellant.

Donald F. Cofer, Assistant Attorney General, for Respondent.

HOUGHTON, Acting Chief Judge.

S. Martinelli and Company (Martinelli) and the Washington Department of Revenue (DOR) appeal from the trial court's grant of a partial summary judgment to each party on different provisions of the State excise tax statute. The trial court determined that Martinelli's sparkling, 100% fruit juices were "carbonated beverages" subject to the carbonated beverage tax, RCW 82.64. The trial court also determined that the same juices were not...

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