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FIRST STUDENT, INC. v. STATE, DOR

No. 49979-7-II.

423 P.3d 921 (2018)

FIRST STUDENT, INC., Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Filed August 14, 2018.

Attorney(s) appearing for the Case

Brett S. Durbin , Stoel Rives LLP, 600 University St. Ste. 3600, Seattle, WA, 98101-4109, for Appellant.

Cameron Gordon Comfort , Attorney Generals Office/Revenue Division, Jessica E. Fogel , Washington Attorney General's Office, P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent.

PUBLISHED OPINION

¶ 1 First Student Inc., a business providing transportation services, appeals from an order denying its motion for summary judgment, granting the Department of Revenue (Department) summary judgment, and dismissing its excise tax refund action. In its order, the superior court ruled that First Student...

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