OLYMPIC TUG & BARGE v. DEPT. OF REVENUE

No. 65667-8-I.

259 P.3d 338 (2011)

OLYMPIC TUG & BARGE, INC., Respondent, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Washington, Division 1.

August 29, 2011.


Attorney(s) appearing for the Case

Brett S. Durbin , David M. Hankins , Atty General's Office-Revenue Div., Olympia, WA, for Appellant.

Michael Barr King , Kevin Michael Sullivan , George Carl Mastrodonato , John Robert Mcdowall , Carney Badley Spellman PS, Seattle, WA, for Respondent.


APPELWICK, J.

¶ 1 The Department appeals the superior court's order reversing the Board's order in favor of the Department. The Department contends that Olympic, a bunkering service provider, is not entitled to a public utility tax deduction under former RCW 82.16.050(8) (2000). Because the bunker fuel was not a commodity being forwarded to an interstate or foreign destination, Olympic was not entitled to the deduction. We reverse the superior court and affirm...

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