PUGET SOUND ENERGY v. STATE, DEPT. OF REV.

No. 39872-9-II.

248 P.3d 1043 (2010)

158 Wash.App. 616

PUGET SOUND ENERGY, Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

November 16, 2010.


Attorney(s) appearing for the Case

Robert Lee Mahon, III , Perkins Coie LLP, Seattle, WA, for Appellant.

Charles E. Zalesky , Attorney General of Washington, Olympia, WA, for Respondent.


WORSWICK, A.C.J.

¶ 1 Puget Sound Energy (PSE), a Washington natural gas service provider, appeals the superior court's summary judgment order in favor of the Washington State Department of Revenue (DOR) following an action for a refund of taxes paid. PSE contends that it is entitled to a public utility tax (PUT) exemption under chapter 82.16 RCW. We affirm.

FACTS

¶ 2 Washington law imposes a PUT upon light and power businesses, gas distribution...

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