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ECHO GLOBAL LOGISTICS v. DEP'T OF REVENUE

No. 83548-3-I.

514 P.3d 704 (2022)

ECHO GLOBAL LOGISTICS, INC., Appellant, v. State of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 1.

Filed August 1, 2022.

Attorney(s) appearing for the Case

Renee Elizabeth Rothauge , Perkins Coie LLP, 1120 NW Couch St. Fl. 10, Portland, OR, 97209-4128, Robert Lee Mahon III , Perkins Coie LLP, 1201 3rd Ave., Ste. 4900, Seattle, WA, 98101-3095, for Appellant.

Jessica E. Fogel , Washington Attorney Generals Office, Charles E. Zalesky , Attorney General of Washington, P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent.

PUBLISHED OPINION

¶ 1 Echo Global Logistics, Inc. appeals a determination by the Board of Tax Appeals, arguing it is subject to a public utility tax rather than a business & occupation tax. Because Echo fails to demonstrate the Board erroneously interpreted or applied the law, we affirm.

FACTS

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