BOWIE v. WASHINGTON DEPT. OF REVENUE

No. 36977-0-II.

206 P.3d 675 (2009)

Richard and Annette BOWIE, d/b/a Valpak of Western Washington-North, R & L Associates LLP, d/b/a Valpak of Western Washington-South, Direct Mail Works, Inc., d/b/a Valpak of Western Washington-East, ERSSER Enterprises, Inc., d/b/a Valpak of Western Washington-West, Smart Advertising Solutions, Inc., d/b/a Valpak of Western Washington-NW, Jeff and Kim Goodman, d/b/a Valpak of Western Washington NW, D & J Marketing, Inc. formerly d/b/a Valpak of Western Washington-South, Poste Masters, Inc. formerly d/b/a Valpak of Western Washington-Central, Korki & Kompany, Inc. formerly d/b/a Valpak of South Puget Sound, Target Marketing, Inc. formerly d/b/a Valpak of the Inland Northwest, and American Directory Service, Inc. formerly d/b/a Valpak of the Inland Northwest, Appellants, v. WASHINGTON DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

May 5, 2009.


Attorney(s) appearing for the Case

Scott M. Edwards, Perkins Coie LLP, Seattle, WA, for Appellants.

Heidi A. Irvin, Donald F. Cofer, Atty. Generals Office/Revenue Div, Olympia, WA, for Respondent.


HOUGHTON, J.

¶ 1 Richard and Annette Bowie, d/b/a Valpak of Western Washington-North, as franchisees of Valpak Direct Marketing Systems, Inc., create and distribute advertising coupon mailings to Washington residential addresses. The Department of Revenue (DOR), at their request, categorized this activity as "publishing" and taxed them under the business and occupations (B & O) tax rate applicable to persons engaged in the publishing business. The DOR later...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases