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BOWIE v. WASHINGTON DEPT. OF REVENUE

No. 83426-1.

248 P.3d 504 (2011)

Richard and Annette BOWIE d/b/a Val-Pak of Western Washington, et al., Petitioners, v. WASHINGTON DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Washington, En Banc.

Decided February 10, 2011.

Attorney(s) appearing for the Case

Scott M. Edwards , Lane Powell PC, Seattle, WA, for Petitioners.

Heidi A. Irvin , Donald F. Cofer , Attorney General's Office, Olympia, WA, for Respondent.

J.M. JOHNSON, J.

¶ 1 Petitioners Richard and Annette Bowie, d/b/a Val-Pak of Western Washington et al. comprise eight franchisees of Val-Pak Direct Marketing Systems Inc. (VPDMS), a Delaware corporation, with its principal place of business in Largo, Florida. Petitioners solicit advertisements and perform tasks related to their ultimate inclusion in blue "Val-Pak Envelopes," which are distributed in Western Washington by VPDMS.

¶ 2 Petitioners are...

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