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DOT FOODS v. WASHINGTON DEPT. OF REVENUE

No. 81022-2.

215 P.3d 185 (2009)

DOT FOODS, INC., Petitioner, v. WASHINGTON DEPT. OF REVENUE, Respondent.

Supreme Court of Washington, En Banc.

Decided September 10, 2009.

Attorney(s) appearing for the Case

Howard Mark Goodfriend, Edwards Sieh Smith & Goodfriend PS, Jacquelyn A. Beatty, Attorney at Law, Seattle, WA, for Petitioner.

Cameron Gordon Comfort, Attorney General's Office, Olympia, WA, for Respondent.

David R. Ebel, Schwabe Williamson & Wyatt, PC, Seattle, WA, Dean A. Heyl, Jeremy Tunis, Direct Selling Association, Washington, DC, for Amicus Curiae on behalf of Direct Selling Association.

Glade Kim Risenmay, John H. Ridge, Stoel Rives LLP, Seattle, WA, for Amicus Curiae on behalf of Melaleuca, Inc.

Dirk Jay Giseburt, Davis Wright Tremaine LLP, Seattle, WA, for Amicus Curiae on behalf of URM Stores, Inc.

C. JOHNSON, J.

¶ 1 This case involves a challenge to the Department of Revenue's (Department) interpretation of RCW 82.04.423, which provides a tax exemption for certain out-of-state sellers. Until 2000, the Department treated Dot Foods, Inc., an out-of-state seller, as exempt from Washington's Business and Occupation (B & O) tax. At all relevant times, Dot sold consumer and nonconsumer products through its direct seller's representative, Dot Transportation...

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