STEVEN KLEIN v. STATE, DEPT. OF REVENUE

No. 71663-8-I.

336 P.3d 663 (2014)

STEVEN KLEIN, INC., d/b/a Klein Honda, Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 1.

November 3, 2014.


Attorney(s) appearing for the Case

Michele G. Radosevich , Davis Wright Tremaine LLP, Seattle, WA, for Appellant.

Heidi A. Irvin , Andrew J. Krawczyk , Attorney Generals Office/Revenue Division, Olympia, WA, for Respondent.


APPELWICK, J.

¶ 1 Klein Honda is a car dealership in Washington. Dealer cash is an incentive payment that Klein Honda receives from the manufacturer for selling specified vehicle models during specified periods of time. The sole issue on appeal is whether dealer cash is subject to Washington's B & O tax. We hold that it is and affirm the decision of the Board of Tax Appeals.

FACTS

¶ 2 Steven...

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