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Mr. Campbell represented Clear Water Compliance Services, Inc., a pioneer in cutting-edge technology to filter run-off from construction and industrial sites, in its tax appeal against the Washington State Department of Revenue. Even though Clear Water collected and remitted retail sales tax on the equipment it assembled and provided to its customers, the Department also taxed Clear Water’s purchases of the components that went into its water-filtration equipment. After exhausting the Department’s internal administrative remedies, Mr. Campbell appealed to Thurston County Superior Court. Even though the Department of Revenue believed it was entitled to summary judgment and brought such a motion, Mr. Campbell cross-moved for summary judgment on behalf of Clear Water. After lengthy oral argument, the Court granted Mr. Campbell’s Motion, commenting in open court that, if ever there had been a case of a taxpayer doing the right thing and nevertheless receiving unfair treatment from the Department of Revenue, this was it.
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