[Download] "Budget Rent-A-Car Of Washington-Oregon Inc. V. Department Of Revenue" by Supreme Court of Washington # eBook PDF Kindle ePub Free

eBook details

Title: Budget Rent-A-Car Of Washington-Oregon Inc. V. Department Of Revenue
Author : Supreme Court of Washington
Release Date : January 31, 1972
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 77 KB

Description

Budget Rent-A-Car is in the business of renting automobiles. In the course of business, it rents latemodel automobiles which it keeps in operation for about 9 months, or until they have been run for about 10,000 miles. Then, with a few exceptions, it sells them back to the dealer from which it purchased them. The state sought to impose a business and occupation tax upon the gross proceeds of such sales. From a judgment of the superior court declaring the proceeds of these sales not taxable under the business and occupation tax statutes, the Washington State Department of Revenue appeals. We hold the transactions taxable.