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FPR II, LLC v. DEPT. OF REVENUE

No. 53266-2-II.

482 P.3d 320 (2021)

FPR II, LLC, Appellant, v. State of Washington DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Filed March 9, 2021.

Attorney(s) appearing for the Case

Robert Bertelson Mitchell Jr. , Gabrielle Elizabeth Thompson , K&L Gates LLP, Ashley Elizabeth Mic Gammell , Attorney at Law, 925 4th Ave. Ste. 2900, Seattle, WA, 98104-1158, for Appellant.

Jessica E Fogel , Washington Attorney Generals Office, Kelly Owings , Atty. Generals Office/Revenue Div., Dept. of Revenue A.g. Office, Attorney at Law, 7141 Cleanwater Lane Sw, P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent.

PUBLISHED OPINION

¶1 FPR II, LLC (FPR), a company engaged in recycling, appeals the superior court's order on summary judgment dismissing its complaint for a refund of business and occupation (B&O) taxes the Department of Revenue (DOR) imposed under the "service and other activities" classification. FPR argues that...

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