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FIRST AMERICAN TITLE INS. v. DEPT. OF REV.

No. 23420-3-II.

991 P.2d 120 (2000)

98 Wash.App. 882

FIRST AMERICAN TITLE INSURANCE COMPANY, Appellant, v. STATE of Washington DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

January 14, 2000.

Attorney(s) appearing for the Case

John Gerhart Hennen, Atty. Gen. Revenue Div., Olympia, for Respondent.

George C. Mastrodonato, Michael B. King, Kathleen D. Benedict, Lane Powell Spears Lubersky, Olympia, for Appellant.

Camden Michael Hall, Foster, Pepper and Shefelman, Pllc, Seattle, for amicus curiae Washington Land Title Assoc.

MORGAN, J.

The question in this case is whether a title insurer must pay business and occupation (B & O) tax on the entire premium a customer pays, or only on the part related to insurance. The answer is the latter.

At the core of this appeal is the distinction between a policy of title insurance and an uninsured abstract of title. A policy of title insurance can only be sold by a title insurer. An uninsured abstract can be sold by either a title insurer...

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