STATE, DEPT. OF REVENUE v. NORD NORTHWEST

No. 66960-5-I.

264 P.3d 259 (2011)

164 Wn. App. 215

STATE of Washington DEPARTMENT OF REVENUE, Appellant, v. NORD NORTHWEST CORPORATION, Respondent.

Court of Appeals of Washington, Division 1.

Publication Ordered October 17, 2011.


Attorney(s) appearing for the Case

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

Martin David Meyer , Attorney at Law, Olympia, WA, for Respondent.


LAU, J.

¶ 1 This case involves a dispute over the assessment of retailing business and occupation (B & O) tax and retail sales tax on amounts received by Nord Northwest Corporation (Nord) from constructing two condominiums on real property owned by two limited liability companies (LLCs). The Washington State Board of Tax Appeals (the Board) found that Nord owed no tax because it qualified as a "speculative builder" who owes no tax on the value of construction...

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