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SPACE AGE FUELS, INC. v. STATE

No. 44195-1-II.

315 P.3d 604 (2013)

SPACE AGE FUELS, INC., Appellant, v. STATE of Washington, Respondent.

Court of Appeals of Washington, Division 2.

December 31, 2013.

Attorney(s) appearing for the Case

Scott L. Jensen , Attorney at Law, Jay Allen Boelter , Brownstein Rask Sweeney Kerr Grim DeSylvia, Portland, OR, Philip Albert Talmadge , Talmadge/Fitzpatrick, Tukwila, WA, for Appellant.

David M. Hankins , Atty Generals Ofc/Revenue Division, Charles E. Zalesky , Attorney General of Washington, Olympia, WA, for Respondent.

WORSWICK, C.J.

¶ 1 Space Age Fuels, Inc., an Oregon corporation, appeals summary judgment dismissing its claim for a refund of business and occupation tax payments. Space Age argues that the dormant commerce clause1 prohibits Washington from taxing its activities because they lack a substantial nexus with Washington. We disagree and affirm.

FACTS

¶ 2 Space Age Fuels, Inc. is a retail and wholesale seller of...

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