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DEPT. OF REVENUE v. ADVANCED H2O, LLC

No. 51468-1-II (Consolidated with No. 51513-0-II).

453 P.3d 1011 (2019)

State of Washington, DEPARTMENT OF REVENUE, Respondent, v. ADVANCED H2O, LLC, Appellant. State of Washington, Department of Revenue, Respondent, v. Tyson Fresh Meats Inc., Appellant.

Court of Appeals of Washington, Division 2.

Filed December 10, 2019.

Attorney(s) appearing for the Case

Brett S. Durbin , Lane Powell P.C., 1420 5th Ave. Ste. 4200, Seattle, WA, 98101-2375, for Appellant(s).

Rosann Fitzpatrick , Washington Attorney General, P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent(s).

PUBLISHED OPINION

¶1 The Department of Revenue (DOR) appeals the Board of Tax Appeals' (Board) orders granting summary judgment to Tyson Fresh Meats Inc. (Tyson) and Advanced H2O LLC (H2O); Tyson and H2O appeal the superior court's reversal of the Board's orders.1 DOR contends that the Board...

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