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QUINN v. STATE

No. 100769-8.

526 P.3d 1 (2023)

Chris QUINN, an individual; Craig Leuthold, an individual; Suzie Burke, an individual; Lewis and Martha Randall, as individuals and the marital community comprised thereof; Rick Glenn, an individual; Neil Muller, an individual; Larry and Margaret King, as individuals and the marital community comprised thereof; and Kerry Cox, an individual, Respondents, v. STATE of Washington; Department of Revenue, an agency of the State of Washington; Vikki Smith, in her official capacity as Director of the Department of Revenue, Appellants, Edmonds School District, Tamara Grubb, Mary Curry, and Washington Education Association, Appellants. April Clayton, an individual; Kevin Bouchey, an individual; Renee Bouchey, an individual; Joanna Cable, an individual; Rosella Mosby, an individual; Burr Mosby, an individual; Christopher Senske, an individual; Catherine Senske, an individual; Matthew Sonderen, an individual; John McKenna, an individual; Washington Farm Bureau; Washington State Tree Fruit Association; and Washington State Dairy Federation, Respondents, v. State of Washington; Department of Revenue, an agency of the State of Washington; Vikki Smith, in her official capacity as Director of the Department of Revenue, Appellants, Edmonds School District, Tamara Grubb, Mary Curry, and Washington Education Association, Appellants.

Supreme Court of Washington, EN BANC.

Filed March 24, 2023.

Attorney(s) appearing for the Case

Noah Guzzo Purcell , Jeffrey Todd Even , Peter B. Gonick , Washington Attorney General's Office, P. O. Box 40100, Olympia, WA, 98504-0100, Charles E. Zalesky , Cameron Gordon Comfort , Washington Attorney General's Office, P. O. Box 40123, Olympia, WA, 98504-0123, Paul J. Lawrence , Sarah Stewart Washburn , Pacifica Law Group LLP, 1191 2nd Ave. Ste. 2000, Seattle, WA, 98101-3404, for Appellants.

Scott M. Edwards , Lane Powell PC, 1420 5th Ave. Ste. 4200, Seattle, WA, 98101-2375, Callie Anne Castillo , Lane Powell PC, P. O. Box 91302, Seattle, WA, 98111-9402, Eric Rolf Stahlfeld , Attorney at Law P. O. Box 552, Olympia, WA, 98507-0552, Robert M. McKenna , Daniel J. Dunne Jr. , Orrick, Herrington & Sutcliffe LLP, 401 Union St. Ste. 3300, Seattle, WA, 98101, Allison Rone Foreman , Foreman Hotchkiss Bauscher & Zimmerman, 124 N. Wenatchee Ave., Wenatchee, WA, 98801-2239, Amanda Mariam McDowell , Orrick, Herrington & Sutcliffe LLP, 701 5th Ave. Ste. 5600, Seattle, WA, 98104-7045, Daniel A. Rubens , Orrick, Herrington & Sutcliffe, 51 West 52nd Street, New York, NY, 10019, for Respondents.

Robert Andrew Battles , Association of Washington Business, 1414 Cherry St. Se, Olympia, WA, 98501-2341, for Amicus Curiae on behalf of Assoc. of Washington Business.

Garry George Fujita , Eisenhower Carlson PLLC, 909 A St. Ste. 600 Tacoma, WA, 98402-5114, for Amicus Curiae on behalf of Technology Network.

Jackson Wilder Maynard Jr. , Building Industry Association of Wash., 300 Deschutes Way Sw. Ste. 300. Tumwater, WA, 98501-7719 for Amicus Curiae on behalf of Citizen Action Defense Fund.

Aaron V. Rocke , Rocke Law Group PLLC, 500 Union St. Ste. 909, Seattle, WA, 98101-4052, for Amicus Curiae on behalf of Ethnic Chamber of Commerce Coalition.

Howard Mark Goodfriend , Smith Goodfriend PS, 1619 8th Ave. N., Seattle, WA, 98109-3007, for Amicus Curiae on behalf of Law Professors.

Jackson Wilder Maynard Jr. , Ashli Raye Tagoai , Building Industry Association of Wash., 300 Deschutes Way Sw. Ste. 300, Tumwater, WA, 98501-7719, for Amicus Curiae on behalf of The Building Industry Assoc. of Washington.

Hozaifa Y. Cassubhai , Bailey Duquette PC 500, Union St. Ste. 800 Seattle, WA, 98101-4051, William R. Burnside , Attorney at Law 401 9th Ave N. Apt. 506, Seattle, WA, 98109-4730, for Amici Curiae on behalf of Equity In Education COAlition, Firelands Workers Action, Oneamerica, Urban League of Metro Seattle & Tac Urban League, Wa Community Alliance, Wa for Black Lives, Wa State Budget & Policy Center.

Dmitri L. Iglitzin , Barnard Iglitzin & Lavitt LLP, 8 W. Mercer St. Ste. 400 Seattle, WA, 98119-3971, Jacob Harksen , Barnard Iglitzin & Lavitt LLP, 18 W. Mercer St. Ste. 400, Seattle, WA, 98119, for Amicus Curiae on behalf of Washington State Labor Council, Momsrising, Balance Our Tax Code, Progress Alliance of Washington, Civic Ventures.

Paul Spencer Graves , Attorney at Law, 13509 Se. 83rd St., Newcastle, WA, 98059-3308, Joseph Henchman , National Taxpayers Union Foundation, 122 C Street Nw, Suite 700, Washington, DC, 20001, for Amici Curiae on behalf of National Taxpayers Union Foundation, Washington Policy Center, Tax Foundation, Gregory R. Evans, Randall G. Holcombe, Jeremy Horpedahl, Justin M. Ross, William F. ShughartII.

Claire Elizabeth Tonry , Smith & Lowney PLLC, 2317 E. John St., Seattle, WA, 98112-5412, for Amici Curiae on behalf of Mary Ann Warren, Meliesa Tigard, Kristen Cameron, Nick Pitsilionis, Children'S Alliance, Katherine Baird.

¶1 In 2021, the Washington Legislature enacted a capital gains tax, levied at a rate of seven percent on the sale or exchange of certain long-term capital assets. Ch. 82.87 RCW. Two groups of plaintiffs, the Quinn and Clayton plaintiffs (Plaintiffs), brought suit to facially invalidate the tax on three independent constitutional...

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