(Download) "Martinelli V. Washington State Department Of Revenue" by Division Two Court of Appeals of Washington # Book PDF Kindle ePub Free
eBook details
- Title: Martinelli V. Washington State Department Of Revenue
- Author : Division Two Court of Appeals of Washington
- Release Date : January 22, 1996
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
HOUGHTON, A.C.J. -- S. Martinelli and Company (Martinelli) and the Washington Department of Revenue (DOR) appeal from the trial court's grant of a partial summary judgment to each party on different provisions of the State excise tax statute. The trial court determined that Martinelli's sparkling, 100% fruit juices were "carbonated beverages" subject to the carbonated beverage tax, RCW 82.64. The trial court also determined that the same juices were not "carbonated beverages" under RCW 82.12, the use tax. We conclude that Martinelli's sparkling juices are "carbonated beverages" and taxable under both the carbonated beverage tax, RCW 82.64, and the use tax, RCW 82.12. Therefore, we reverse on the use tax and affirm on the carbonated beverage tax.