Washington Supreme Court March 17, 2016, No. 92398-1 (Dot Foods, Inc. v. Department of Revenue)

[As amended by order of the Supreme Court April 27, 2016.]

Yu, J.

¶1 We are asked to decide whether retroactive application of the legislature’s amendment to a business and occupation (B&O) tax exemption violates a taxpayer’s rights under the due process clause of the Fourteenth Amendment, U.S. Const, amend. XIV, § 1, collateral estop-pel, or separation of powers principles.