TESORO REFINING AND MARKETING v. STATE

No. 85556-1.

269 P.3d 1013 (2012)

173 Wn.2d 551

TESORO REFINING AND MARKETING COMPANY, Respondent, v. STATE of Washington, DEPARTMENT OF REVENUE, Petitioner.

Supreme Court of Washington, En Banc.

January 12, 2012.


Attorney(s) appearing for the Case

Donald F. Cofer , Office of the Attorney General, Revenue Division, Jeffrey Todd Even , Office of the Attorney General, Olympia, WA, for Petitioner.

George Carl Mastrodonato , Michael Barr King , Carney Badley Spellman, PS, Seattle, WA, for Respondent.

Kristopher Ian Tefft , Association of Washington Business, Olympia, WA, Amicus Curiae on behalf of Association of Washington Business.

Robert Lee Mahon III , Gregg D. Barton , Perkins Coie LLP, Seattle, WA, Amicus Curiae on behalf of Council on State Taxation.

Dirk Jay Giseburt , Michele G. Radosevich , Davis Wright Tremaine LLP, Seattle, WA, Amicus Curiae on behalf of Dot Foods, Inc.

Norman J. Bruns , Michelle DeLappe , Garvey Schubert Barer, Seattle, WA, Amicus Curiae on behalf of Institute for Professionals in Taxation.


J.M. JOHNSON, J.

¶ 1 Washington's Business and Occupation (B & O) tax system imposes taxes on refining of oil products and, separately, on sales. The gross income from activities, from which each tax is calculated, can be reduced by certain statutory deductions. The issue here is whether the RCW 82.04.433(1) deduction applies to reduce B & O tax on sales and whether the statute allows a reduction of B & O tax for processing the same product (i.e....

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases