Citibank South Dakota v State of Washington Department of Revenue. Did Citibank “engage in business activities” in Washington under former RCW 82.04.220 (1961), supporting the imposition of B&O taxes, when Citibank issued credit cards to and received income from Washington residents but did not have a business office, property, or employees in Washington? And if so, did the Department of Revenue use the correct apportionment formula in attributing Citibank’s gross income to Washington activities? Case 571277.
Division 2 Court of Appeals
