Skip to content

Division 2 Court of Appeals

Protective Admin Services Inc. v Department of Revenue. DOR assessed retail B&O tax and sales tax against Protective because Protective was engaged in retail sales of VSCs to vehicle dealers’ customers. Protective appeals, arguing that Protective was engaged in wholesale sales of VSCs to vehicle dealers and that RCW 82.04.480 operates to deem Protective a wholesaler rather than a retailer of VSCs. Case 560933.