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PORT OF SEATTLE v. STATE, DEPT. OF REVENUE

No. 25336-4-II.

1 P.3d 607 (2000)

101 Wash.App. 106

PORT OF SEATTLE, Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

June 9, 2000.

Attorney(s) appearing for the Case

John Thomas Piper, Robert Lee Mahon, Donald Michael Young, Bogle & Gates, Seattle, for Appellant.

Christine O. Gregoire, Attorney General, and Anne Elizabeth Egeler, Cameron Gordon Comfort, Assistant Attorneys General, Olympia, for Respondent.

BRIDGEWATER, J.

The Port of Seattle (the Port) appeals from a summary judgment dismissal of its claim for a refund under RCW 82.04.050(7) of certain retail sales taxes paid on construction projects for the expansion of the Seattle-Tacoma International Airport Terminal (Sea-Tac airport). Because the statute containing a tax exemption for "mass public transportation terminal(s)" refers only to ground transportation, we hold that the Legislature did not intend to give...

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