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LAKESIDE INDUS. v. WASH. DEPT. OF REVENUE

No. 81502-4-I.

495 P.3d 257 (2021)

LAKESIDE INDUSTRIES, INC., Appellant, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 1.

FILED September 13, 2021.

Attorney(s) appearing for the Case

Brett S. Durbin , Lane Powell PC, 1420 5th Ave. Ste. 4200, Seattle, WA, 98101-2375, Callie Anne Castillo , Lane Powell, P.O. Box 91302, Seattle, WA, 98111-9402, for Appellant.

Heidi A. Irvin , Andrew J. Krawczyk , Atty. Generals Office/Revenue & Finance D, P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent.

PUBLISHED OPINION

¶1 Lakeside Industries Inc. is an asphalt manufacturer and retailer that uses much of its product for its own public road construction activities. Lakeside appealed the Department of Revenue's (DOR's) specific written instructions that Lakeside must utilize comparable sales instead of a "cost basis" method...

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