DISCOUNT TIRE CO. OF WASH., INC. v. STATE, DEPT. OF REV.

No. 28708-1-II.

77 P.3d 1201 (2003)

DISCOUNT TIRE CO. OF WASHINGTON, INC., d/b/a America's Tire Co., Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

October 21, 2003.


Attorney(s) appearing for the Case

Mark Timothy Higgins, Barbara Zanzig Lock, Higgins Geyer & Lock PLLC, Seattle, WA, for Appellant.

Donald F. Cofer, Attorney Generals Ofc./Revenue Div., Olympia, WA, for Respondent.


HUNT, C.J.

Discount Tire Company of Washington appeals the trial court's summary judgment in favor of the State of Washington Department of Revenue in Discount Tire's tax refund action. Discount Tire argues that the trial court erroneously interpreted WAC 458-20-108 to disallow credit it had previously taken for retail sales tax refunded to customers returning defective tires under an extended warranty, by allowing the Department to collect a second tax on the sale...

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