Financial Pacific Leasing Inc. v. City of Tacoma - Supreme Court of Washington

Financial Pacific Leasing Inc. v. City of Tacoma

By Supreme Court of Washington

  • Release Date - Published: 1989-07-20
  • Book Genre: Law
  • Author: Supreme Court of Washington
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Financial Pacific Leasing Inc. v. City of Tacoma Supreme Court of Washington read online review & book description:

The issue presented is whether Financial Pacific Leasing, Inc. is an "other financial institution" within the meaning of RCW 82.14A.010, so as to be entitled to a retail sales tax classification under the B&O tax in accordance with our ruling in Tacoma v. Seattle-First Natl Bank, 105 Wash. 2d 663, 717 P.2d 760 (1986). Financial Pacific Leasing, Inc. (hereafter FPL) appeals a trial court ruling holding that it is not a financial institution within the meaning of RCW 82.14A.010. The City of Tacoma appeals the trial courts holding that FPL was denied equal protection of the law and therefore entitled to a judgment for overpaid taxes retroactive to April 17, 1986, the publication date of Tacoma v. Seattle-First Natl Bank, supra. We accepted direct review of both appeals. We affirm in part and reverse in part.

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