No. 26667-2-III.

199 P.3d 491 (2009)

Marcia JOHNSON and Theron Johnson, a married couple, on their behalf and on behalf of all others similarly situated, Respondents, v. CAMP AUTOMOTIVE, INC., a Washington Corporation, d/b/a Camp Chevrolet Cadillac, and Lithia Motors, Inc., an Oregon Corporation, individually, and as representatives of a class of motor vehicle dealers in Washington State itemizing and charging B&O Tax and B&O Sales Tax, Petitioners.

Court of Appeals of Washington, Division 3.

January 8, 2009.

Attorney(s) appearing for the Case

Jill D. Bowman, Gloria S. Hong, Stoel Rives LLP, Seattle, WA, Jeremy D. Sacks, Attorney at Law, Portland, OR, Kevin J. Curtis, Winston & Cashatt, Spokane, WA, for Petitioners.

Brian S. Sheldon, Attorney at Law, Spokane, WA, Kim D. Stephens, Tousley Brain Stephens PLLC, Seattle, WA, for Respondents.


¶ 1 Camp Automotive, Inc. d/b/a Camp Chevrolet Cadillac, an entity owned by Lithia Motors, Inc., (collectively "Camp") appeals the trial court's summary judgment grant to Marcia and Theron Johnson on their claim that Camp violated both RCW 82.04.500 and Washington's Consumer Protection Act (CPA), chapter 19.86 RCW, by charging a business and occupation (B & O) tax on top of the negotiated, final vehicle price. A Washington car dealer may not charge...

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