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FILMWORKS v. STATE DEPT. OF REVENUE

No. 25515-4-II.

24 P.3d 460 (2001)

106 Wash.App. 448

SEATTLE FILMWORKS, INC., Appellant, v. STATE OF WASHINGTON DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

June 1, 2001.

Attorney(s) appearing for the Case

James R. Johnston, Katrina Robertson Kelly, Perkins Coie, Seattle, for Appellant.

Debra Ellen Casparian, Asst Atty General, Olympia, for Respondent.

SEINFELD, J.

This case requires us to determine whether order forms that Seattle FilmWorks mailed to its customers but that the customers did not return are subject to the state use tax. FilmWorks contends that the forms fit within the exemption in WAC 458-20-116 as "advertising materials primarily related to the article with which" they were enclosed. Finding that FilmWorks "used" the order forms and that they are not exempt...

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