VALLEY FRUIT v. STATE, DEPT. OF REVENUE

Nos. 16906-5-III, 16960-0-III.

963 P.2d 886 (1998)

VALLEY FRUIT, Respondent, v. STATE of Washington, DEPARTMENT OF REVENUE, Appellant. DOUGLAS FRUIT COMPANY, INC., and D.C. Company, Respondents, v. STATE of Washington, DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Washington, Division 3, Panel Nine.

Publication Ordered September 24, 1998.


Attorney(s) appearing for the Case

John G. Hennen, Leland T. Johnson, Assistant Attorneys General, Olympia, for Appellant.

Walter G. Meyer Jr., Jeffrey M. Kreutz, Meyer Fluegge & Tenney, Oyakima, for Respondents.


OPINION

KATO, Judge.

Valley Fruit and Douglas Fruit applied for a sales and use tax exemption. The Department of Revenue denied both applications; the Board of Tax Appeals upheld the denials. In separate actions, the Yakima County Superior Court and the Franklin County Superior Court reversed the Board of Tax Appeals and granted summary judgment in favor of the fruit companies. The Department of Revenue appeals. We affirm.

Douglas Fruit and Valley...

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