CITY OF SPOKANE v. DEPARTMENT OF REVENUE

No. 19061-7-III.

17 P.3d 1206 (2001)

104 Wash.App. 253

CITY OF SPOKANE, By and Through its WASTEWATER MANAGEMENT DEPARTMENT, as Taxpayer, Respondent, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Washington, Division 3.

January 16, 2001.


Attorney(s) appearing for the Case

Anne E. Egeler, Asst. Atty. Gen., Olympia, for Appellant.

Robert G. Beaumier, Jr., Asst. City Atty., Spokane, for Respondent.


BROWN, J.

The Department of Revenue (Department) taxes revenue obtained from "sewerage collection" services at a higher rate than revenue attributable to sewage "transfer" functions. The City of Spokane Sewer Department (City) asked the Department for a refund, arguing more of its sewer system is engaged in transfer functions. A Department administrative law judge rejected the request. The Board of Tax Appeals affirmed. The...

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