Coho Distributing LLC v. State of Wa Dept. of Revenue. COHO Distributing LLC (COHO) appeals the decision of the Board of Tax appeals upholding the Department of Revenue’s business and occupation tax (B&O tax) assessments on payments COHO received for services it provided to Young’s-Columbia of Washington LLC (Young). COHO argues the payments it received from Young are not subject to B&O tax. COA #850903. King County Superior Court #22-2-00417-7 KNT.