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OLYMPIC TUG & BARGE v. DEPT. OF REVENUE

No. 46102-1-II.

355 P.3d 1199 (2015)

188 Wn. App. 949

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

Court of Appeals of Washington, Division 2.

As Amended on Reconsideration in Part August 18, 2015.

Attorney(s) appearing for the Case

George Carl Mastrodonato , Michael Barr King , Carney Badley Spellman, P.S., Seattle, WA, for Appellant.

Kelly Owings , Atty. Generals Office/Revenue Div., Michael King Hall , Office of the Attorney General, Olympia, WA, for Respondent.

¶ 1 Olympic Tug & Barge, Inc. (Olympic) appeals the superior court's denial of its motion for partial summary judgment and award of summary judgment dismissal to the Department of Revenue (DOR). The superior court ruled that Olympic's activities did not fall under the business and occupation (B & O) tax classification...

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