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STUEWE v. STATE, DEPT. OF REVENUE

No. 24186-2-II.

991 P.2d 634 (2000)

98 Wash.App. 947

Howard D. STUEWE, Appellant, v. STATE of Washington DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

January 21, 2000.

Attorney(s) appearing for the Case

Howard D. Stuewe, Centralia, for Appellant.

John S. Barnes, Assistant Attorney General, Olympia, for Respondent.

ARMSTRONG, A.C.J.

Howard Stuewe, a long-time resident of Washington, purchased a truck in Kansas and licensed it in Alaska. After selling his Alaskan home, Stuewe returned to Washington and the Centralia house that he had owned since 1977. The Department of Revenue imposed a use tax and motor vehicle excise tax on his truck. Stuewe appeals, asserting that he qualifies for an exemption under RCW 82.12.0251, which exempts from...

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