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LOWE'S HOME CENTERS v. DEPARTMENT OF REV.

No. 50080-9-II.

425 P.3d 959 (2018)

LOWE'S HOME CENTERS, LLC, Appellant, v. DEPARTMENT OF REVENUE, State of Washington, Respondent.

Court of Appeals of Washington, Division 2.

Filed September 5, 2018.

Attorney(s) appearing for the Case

A. Troy Hunter , Justin Patrick Walsh , Issaquah Law Group, PLLC, 410 Newport Way NW Ste. C, Issaquah, WA, 98027-3116, John Allan , E. Kendrick Smith , 1420 Peachtree St. Ste. 800, Atlanta, GA, 30309 for Appellant.

Rosann Fitzpatrick , Washington Attorney General, Po Box 40123, Olympia, WA, 98504-0123 for Respondent.

PUBLISHED OPINION

¶ 1 In this state tax refund claim case, Lowe's Home Centers LLC appeals the superior court's order denying Lowe's a tax refund on cross motions for summary judgment filed by the Department of Revenue (DOR) and Lowe's. Lowe's customers made retail purchases using Lowe's credit cards issued by GE Capital...

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