Wash. Court of Appeals published opinion — D2 60254-7-II Published Opinion.pdf

Citation: Wash. Court of Appeals published opinion — D2 60254-7-II Published Opinion.pdf
Jurisdiction: Washington (state)
Source: Official source
Original Source: https://www.courts.wa.gov/opinions/pdf/D2%2060254-7-II%20Published%20Opinion.pdf ↗

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DIVISION II
APARTMENT MANAGEMENT No. 60254-7-II
CONSULTANTS, LLC,

Appellant,

v.
ORDER GRANTING MOTION TO
STATE OF WASHINGTON, DEPARTMENT PUBLISH AND PUBLISHING OPINION
OF REVENUE,

Respondent.

Respondent, the Department of Revenue, filed a motion to publish this court’s opinion filed

on November 12, 2025. The appellant, Apartment Management Consultants, LLC, responded.

After consideration, the court grants the motion. It is now

ORDERED that the final paragraph in the opinion which reads “A majority of the panel

having determined that this opinion will not be printed in the Washington Appellate Reports but will

be filed for public record pursuant to RCW 2.06.040, it is so ordered.” is deleted. It is further

ORDERED that the opinion will now be published.

FOR THE COURT

PANEL: Jj. Lee, Glasgow, Che

LEE, JUDGE
For the current opinion, go to https://www.lexisnexis.com/clients/wareports/.
Filed
Washington State
Court of Appeals
Division Two

November 12, 2025

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON

DIVISION II
APARTMENT MANAGEMENT No. 60254-7-II
CONSULTANTS, LLC,

Appellant,

STATE OF WASHINGTON, DEPARTMENT UNPUBLISHED OPINION
OF REVENUE,

Respondent.

LEE, P.J. — Apartment Management Consultants, LLC (AMC), a property management

company, brought an action against the Department of Revenue (Department) for a refund of

business and occupation (B&O) tax paid on labor expenses—specifically, wages paid—for certain

employees. AMC appeals the superior court’s order denying its motion for summary judgment

and granting summary judgment in favor of the Department based on the court’s determination

that the wages paid to the employees at issue constituted AMC’s gross income under RCW