LAMTEC CORP. v. DEPARTMENT OF REVENUE

No. 83579-9.

246 P.3d 788 (2011)

LAMTEC CORPORATION, Petitioner, v. DEPARTMENT OF REVENUE, State of Washington, Respondent.

Supreme Court of Washington, En Banc.

Decided January 20, 2011.


Attorney(s) appearing for the Case

Leslie R. Pesterfield , Jeffrey Duane Dunbar , E. Ross Farr , Ogden Murphy Wallace, P.L.L.C., Seattle, WA, Philip Albert Talmadge , Talmadge/Fitzpatrick, Tukwila, WA, for Petitioner.

Peter B. Gonick , Washington Attorney General, Olympia, WA, for Respondent.


CHAMBERS, J.

¶ 1 Lamtec Corporation, based in New Jersey, manufactures insulation and vapor barriers. It sells its products nationwide and did more than $1.1 million in business in Washington State each year during the seven years at issue here. Lamtec has no offices or agents permanently in Washington but regularly sends representatives to visit customers. In 2004, the Department of Revenue (Department) determined that Lamtec's Washington sales were subject...

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