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STATE, DEPT. OF REVENUE v. BI-MOR, INC.

No. 42050-3-II.

286 P.3d 417 (2012)

STATE of Washington, DEPARTMENT OF REVENUE, Appellant, v. BI-MOR, INC., d/b/a Stupid Prices, Furniture Outlet, LLC and Washington State Board of Tax Appeals, Respondents.

Court of Appeals of Washington, Division 2.

October 9, 2012.

Attorney(s) appearing for the Case

Rosann Fitzpatrick , Washington Attorney General, Olympia, WA, for Appellant.

Peter P. Perron , Law Office of Peter Perron PLLC, Covington, WA, for Respondents.

JOHANSON, A.C.J.

¶ 1 We are asked to decide if the Department of Revenue properly assessed retail sales tax on the gross amount of a tax-included sale under former RCW 82.08.050 (2001).1 We hold that the Department of Revenue is unambiguously prohibited from using gross receipts as the basis for calculating the retail sales tax owed from a tax-included sale. We agree with the superior court and affirm the Board of Tax Appeals's dismissal...

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