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GREEN COLLAR CLUB v. STATE DEPT. OF REVENUE

No. 50437-5-II.

413 P.3d 1083 (2018)

GREEN COLLAR CLUB, Rainier Xpress, individually, and Triple C Collective, LLC, Appellants, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Filed March 27, 2018.

Attorney(s) appearing for the Case

Darrell L. Cochran , Kevin Michael Hastings , Christopher Eric Love , Pfau Cochran Vertetis Amala PLLC, 911 Pacific Ave., Ste. 200, Tacoma, WA, 98402-4413, Jay Berneburg , The Law Office of Jay Berneburg, 3613 N. 30th St., Tacoma, WA, 98407-5923, for Appellants.

Joshua Weissman , David M. Hankins , Dept. of Revenue A.G. Office, 7141 Cleanwater Lane S.W., P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent.

PUBLISHED OPINION

¶ 1 Rainier Xpress (RX), Green Collar Club (GCC), and Triple C Collective, LLC (TCC) (collectively "Taxpayers") appeal the superior court's order denying their summary judgment motion and the order granting summary judgment to the Department of Revenue (DOR). At issue is whether the Taxpayers engaged...

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