Subscribe in a reader

ISSAQUAH LAW GROUP

Issaquah Law Group: Experienced Counsel; Client Focus

PHILOSOPHY: Formed in 2014, Issaquah Law Group is a law firm with one focus: providing businesses and insurers with high quality legal representation with the responsiveness of a smaller firm. ILG was founded on the principle that strong client relationships are the key to successful legal representation and strong relationships are built upon clear and consistent communication. 

LITIGATION: We work closely with our clients to fully and accurately understand their goals, work collaboratively to formulate specific legal strategies, and execute the agreed plan of action utilizing methods most likely to result in the efficient and effective resolution of the matter. ILG attorneys have a broad base of litigation experience to draw on in all Federal and State courts from on-the-ground investigations to Supreme Court appeals in the areas of personal injury and wrongful death, product liability, commercial general liability, labor & employment, construction litigation, and catastrophic losses due to fire and explosion.

BUSINESS LAW: Rarely is the path from point A to point B a straight line, so our role in a business law practice is to find alternatives, devise workable strategies, and keep your business ideas, goals and objectives moving toward realization. ILG’s business attorneys help clients achieve their goals with respect to business formation, intellectual property, labor and employment, CAN-SPAM, copyright and trademark

COMMUNITY: In addition, the Lawyers at Issaquah Law Group remain active in the legal and civic community. A core commitment of our Issaquah Attorneys is community service. Our attorneys' civic involvement includes the King County Civil Rights Commission; the City of Issaquah Planning Policy Commission; the Northwest Screenwriters Guild, service as a pro tem judge. We live and work in the Pacific Northwest, and we aim to make it a better place.

In addition, through The Amateur Law Professor Blog and LinkedIn postings, we share pertinent opinions and decisions of the Washington State Supreme Court, as well as the pertinent opinions and decisions of the Washington State Courts of Appeal so that our clients can be as update to date on cutting legal issues as we are.

WA: Legal Roundup Division II

Clark County Public Utility District No. 1 v. State of WA Dept of Revenue

The Department appealed the trial court’s summary judgment in favor of the public utility districts (Clark County and Grays Harbor) wherein the trial court granted refunds (for three of the five years requested) to the public utility districts for privilege taxes assessed. 

Both Clark County and Grays Harbor received revenue from basic service charges imposed.  The Department assessed the privilege tax (under RCW 54.28.020(1)(a)). 

The Court of Appeals applied chapter 54.28 of the RCWs and looked only to the statute’s plain words as the parties agreed the statute is unambiguous.  The RCW in question declares “gross revenue” as a privilege tax imposed and thus the question surrounding this case is whether the revenue collected from the basic service charges are considered gross revenue. 

The Court held, when looking at the plain language of the statute, that the language does not support a finding that the service charges encompass “gross revenue.”  The Court found that "gross revenue” under RCW 54.28.020 includes revenues “derived … from the sale of electric energy distributed to consumers,” wherein the basic service charges were not from the sale of electric energy. 

The appellate court affirmed the trial court’s ruling that only 3 of the 5 years were to be reimbursed, stating that, “the trial court had proper subject matter jurisdiction and it did not err when it applied a three-year statute of limitation.” 

Subscribe in a reader