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NELSON v. APPLEWAY CHEVROLET, INC.

No. 23504-1-III.

121 P.3d 95 (2005)

Herbert NELSON, on his behalf and on behalf of all others similarly situated, Respondent, v. APPLEWAY CHEVROLET, INC., a Washington corporation, d/b/a Appleway Subaru/Volkswagen/Audi, Appleway Advertising, Appleway Audi, Appleway Automotive Group, Appleway Chevrolet Leasing, Appleway Group, Appleway Mazda, Appleway Mitsubishi, Appleway Subaru, Appleway Towing, Appleway Toyota, Appleway Volkswagen, East Trent Auto Sales, Lexus of Spokane, Opportunity Center, and TSP Distributors; and Autonation, Inc., a Delaware corporation, Petitioner.

Court of Appeals of Washington, Division 3, Panel Seven.

October 13, 2005.

Attorney(s) appearing for the Case

Daniel Katz, Luba Shur, Williams & Connolly, LLP, Washington, DC, Gregg Randall Smith, Attorney at Law, Spokane, WA, for Petitioner.

Max Eric Jacobs, Kim D. Stephens, Tousley Brain Stephens PLLC, Seattle, WA, Brian Scott Sheldon, Attorney at Law, Spokane, WA, for Respondent.

KURTZ, J.

¶ 1 Business and Occupation (B & O) taxes are not intended to be construed as taxes upon purchasers or customers, but, instead, "shall be levied upon, and collectible from, the person engaging in the business activities . . . and shall constitute part of the operating overhead." RCW 82.04.500. Herbert Nelson purchased a vehicle from Appleway Volkswagen. After the purchase price was negotiated, the parties signed a sales agreement listing an additional...

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