Young’s Market Company of WA, LLC, Appellant v. State of WA, Department of Revenue, Respondent
- Young’s Market received over $21 million in termination payments from a competitor. The Department of Revenue assessed $315,227 in business and occupation (B&O) taxes. Young’s Market appealed and the Washington State Board of Tax Appeals upheld the Department’s assessment on summary judgment. Young’s Market sought judicial review and the matter was transferred to this Court. They assert no B&O tax was due on the termination payments, Young’s Market was not subject to B&O tax on the casual and isolated receipt of mandated amounts in exchange for the loss of distribution rights, and the Board erred in applying the catch-all service and other activities B&O tax classification rate of 1.5%. COA #876147 Snohomish County Superior Court # 24-2-18601-8