LAKESIDE INDUS. v. DEPARTMENT OF REVENUE

No. 100497-4.

524 P.3d 639 (2023)

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

Supreme Court of Washington, En Banc.

Filed February 23, 2023.


Attorney(s) appearing for the Case

Callie Anne Castillo , Lane Powell PC, 1420 5th Ave. Ste. 4200, P. O. Box 91302, Seattle, WA, 98111-940, Brett S. Durbin , Lane Powell PC, 1420 5th Ave. Ste. 4200, P. O. Box 91302, Seattle, WA, 98101-2375, for Petitioner.

Heidi A. Irvin , Andrew J. Krawczyk , WA Attorney General's Office, P. O. Box 40123, Olympia, WA, 98504-0123, for Respondent.


¶1 This case asks what procedure a taxpayer must follow to challenge the Department of Revenue's (DOR's) tax reporting instructions.

¶2 DOR issued instructions to Lakeside Industries Inc. regarding the valuation of Lakeside's self-manufactured asphalt products. This valuation determines the amount of use tax that Lakeside...

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