CITY OF TACOMA v. WILLIAM ROGERS COMPANY

No. 71050-3.

60 P.3d 79 (2002)

148 Wash.2d 169

CITY OF TACOMA, a Municipal Corporation, Petitioner, v. The WILLIAM ROGERS COMPANY, INC., Respondent.

Supreme Court of Washington, En Banc.

Decided December 19, 2002.

As Amended January 8, 2003.


Attorney(s) appearing for the Case

Harding Roe, Kari Sand, Asst. Tacoma City Attorneys, Tacoma, for Petitioner.

Vandeberg, Johnson & Gandara, James Krueger, Daniel Montopoli, Tacoma, for Respondent.

Franklin Dinces, Dinces Law Firm, Seattle, amicus curiae on behalf of Washington Staffing Association.

Thomas Carr, Seattle City Attorney, Cynthia Seu, Asst., Seattle, amicus curiae on behalf of City of Seattle.

Christine Gregoire, Attorney General, Donald Cofer, Asst., Cameron Comfort, Asst., Anne Egeler, Asst., Olympia, amicue curiae on behalf of the Department of Revenue.


CHAMBERS, J.

The City of Tacoma contends that the trial court erred in ordering a partial refund of municipal business and occupation (B & O) taxes to the William Rogers Company, Inc., doing business as Evergreen Staffing (Evergreen). The trial court held that Evergreen, a temporary staffing service, was a mere agent or paymaster of its clients and therefore the wages paid to its workers were deductible as a "pass through" expense. We reverse and hold that Evergreen...

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