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DYNAMIC RESOURCES v. DEP'T OF REVENUE

No. 83281-6-I.

508 P.3d 680 (2022)

DYNAMIC RESOURCES, INC., Appellant, v. State of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 1.

FILED April 25, 2022.

Attorney(s) appearing for the Case

Cory L. Johnson , Jason Andrew Harn , Colvin + Hallett, P.S., 719 2nd Ave. Ste. 711, Seattle, WA, 98104-1731, for Appellant.

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

PUBLISHED OPINION

¶1 After an investigation, the Washington Department of Revenue (Department) assessed Dynamic Resources, Inc. (DRI) for unpaid retailing business and occupation (B&O) tax, retail sales tax, penalties, and interest, for the period 2006 through 2012. After an unsuccessful administrative review, DRI paid...

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