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ENTERPRISE LEASING v. CITY OF TACOMA

No. 67721-2.

988 P.2d 961 (1999)

139 Wash.2d 546

ENTERPRISE LEASING, INC., D/B/A Enterprise Rent-a-Car, Petitioner. v. CITY OF TACOMA, Finance Department, Respondent.

Supreme Court of Washington, En Banc.

Argued October 28, 1999.

Attorney(s) appearing for the Case

Lane, Powell, Spears & Lubersky, George Carl Mastrodonato, Olympia, Amicus Curiae on Behalf of Association of Washington Businesses and Car and Truck Renting & Leasing Assn.

Steven L. Gross, Seattle, Daniel Brian Heid, Lakewood, Amicus Curiae on Behalf of Washington State Association of Muni.

Davis, Wright & Tremaine, D. Bruce Lamka, Garry G. Fujita, Seattle, for Petitioner.

Harding Thomas Roe, Asst. City Attorney, Tacoma, for Respondent.

SMITH J.

Petitioner Enterprise Leasing, Inc., a Washington corporation, seeks review of a decision of the Court of Appeals, Division II, which reversed an order of summary judgment by the Pierce County Superior Court in favor of Petitioner. The Court of Appeals concluded that RCW 35.21.710 permits Respondent City of Tacoma to classify Petitioner's automobile rental activity as a "service" and not as a "retail sale" for local Business and Occupation taxes either because...

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