SPRINT INTERN. v. DEPARTMENT OF REVENUE

No. 38347-1-II.

226 P.3d 253 (2010)

SPRINT INTERNATIONAL COMMUNICATIONS CORPORATION, Appellant, v. DEPARTMENT OF REVENUE, State of Washington, Respondent.

Court of Appeals of Washington, Division 2.

March 9, 2010.


Attorney(s) appearing for the Case

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

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

Michael S. Kelley, Stephanie Anderson, K & L Gates LLP, Seattle, WA, Amicus Curiae on behalf of Microsoft Corporation.


ARMSTRONG, J.

¶ 1 In 1995, the Department of Revenue conducted an audit of Sprint International Communications, Inc., for the sale of transmission services via its SprintNet X.25 network and Frame Relay network from 1989 to 1993. The Department determined the services were subject to retail sales tax as "network telephone services" under the statutes in effect during the audit period. See Former RCW 82.04.250 (1994); Former RCW 82.04.050(5) (1994); Former...

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