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QUALCOMM, INC. v. DEPARTMENT OF REVENUE

No. 83673-6.

249 P.3d 167 (2011)

QUALCOMM, INC., Petitioner, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Washington, En Banc.

Decided March 10, 2011.

Attorney(s) appearing for the Case

Michele G. Radosevich , Davis Wright Tremaine LLP, Seattle, WA, Peter D. Edgerton , Scott J. Heyman , Sidley Austin , Chicago, IL, Carter G. Phillips , Richard D. Klingler , Lowell J. Schiller , Sidley Austin , Washington, DC, for Petitioner.

Brett S. Durbin , Cameron Gordon Comfort, Office of the Attorney General Revenue Division, Alan D. Copsey , Office of the Attorney General, Olympia, WA, for Respondent.

Philip Albert Talmadge , Emmelyn Hart , Talmadge/Fitzpatrick , Tukwila, WA, amicus counsel for American Trucking Associations, Inc. and Washington Trucking Association.

Terry F. Berman , Attorney at Law, Seattle, WA, Robert B. Kelly , Jonathan Jacob Nadler , Mark D. Johnson , Squire, Sanders & Dempsey LLP, Washington, DC, amicus counsel for Intelligent Transportation Society of America.

Philip Albert Talmadge , Emmelyn Hart , Talmadge/Fitzpatrick, Tukwila, WA, for Amicus Curiae on behalf of American Trucking Associations I.

CHAMBERS, J.

¶ 1 Qualcomm Inc. sells the "OmniTRACS" system to trucking companies. The system includes hardware, software, and a service that collects, manipulates, and transmits data from the trucks to the companies' dispatch centers. Under our tax system, the legislature imposes different business and occupation (B & O) tax rates depending on the nature of the business. Thus the "retailing B & O" tax rate is lower than the "service B & O" tax rate...

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