Court of Appeals of Washington October 9, 2012, No. 42050-3-II (Department of Revenue v. Bi-Mor, Inc.)

lead-opinion

Johanson, A.C.J.

¶1 We are asked to decide if the Department of Revenue properly assessed retail sales tax on the gross amount of a tax-included sale under former RCW 82.08.050 (2001).1 We hold that the Department of Revenue (Department) is unambiguously prohibited from using gross receipts as the basis for calculating the retail sales tax owed from a tax-included sale.