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QUALCOMM, INC. v. STATE, DEPT. OF REVENUE

No. 37718-7-II.

213 P.3d 948 (2009)

QUALCOMM, INCORPORATED, Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

August 25, 2009.

Attorney(s) appearing for the Case

Michele G. Radosevich, Garry George Fujita, Davis Wright Tremaine LLP, Seattle, WA, for Appellant.

Brett S. Durbin, Cameron Gordon Comfort, Atty. General's Office, Revenue Division, Olympia, WA, for Respondent.

HOUGHTON, P.J.

¶ 1 Qualcomm, Incorporated, appeals the trial court's summary judgment order dismissing its tax refund claim. It argues that the Department of Revenue (DOR) improperly taxes its truck tracking service as a "network telephone service" rather than at the business and occupations (B & O) tax service rate. We disagree and affirm.

FACTS

¶ 2 Qualcomm sells the OmniTRACS Mobile Communications System (OmniTRACS system or system...

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