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Division 2 Court of Appeals

Jubitz Corporation v State Department of Revenue. Did the trial court err when it concluded that the sale of fuel to Jubitz fuel card users withdrawing fuel at non-Jubitz gas stations were retail sales by Jubitz? Did the trial court err when it concluded that the sale of fuel at Jubitz gas stations to Pacific Pride/CFN participants’ fuel card users were wholesale sales? Is Jubitz entitled to a refund for fuel obtained from Jubitz stations by fuel card holders from networks other than Pacific Pride and CFN?