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LAMTEC CORP. v. DEPARTMENT OF REVENUE OF STATE

No. 37516-8-II.

215 P.3d 968 (2009)

LAMTEC CORPORATION, Appellant, v. DEPARTMENT OF REVENUE OF the STATE of Washington, Respondent.

Court of Appeals of Washington, Division 2.

August 4, 2009.

Attorney(s) appearing for the Case

Philip Albert Talmadge, Talmadge/Fitzpatrick, Tukwila, WA, Jeffrey Duane Dunbar, E. Ross Farr, Ogden Murphy Wallace PLLC, Seattle, WA, for Appellant.

Peter B. Gonick, Asst. Atty. Gen. Revenue Division, Olympia, WA, for Respondent.

BRIDGEWATER, P.J.

¶ 1 Lamtec, a New Jersey corporation, appeals from a summary judgment in favor of the Washington State Department of Revenue (Department) and its imposition of business and occupation (B & O) taxes. We hold that Lamtec's Washington customers did not receive the products in New Jersey even though the products were shipped free on board (F.O.B.) Flanders, New Jersey1 because the common carriers had no authority...

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