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Division 1 Court of Appeals

Matson Navigation Company, Inc., Appellant v. Dept. of Revenue, case # 852159 – The Department of Revenue denied Matson Navigation Company refunds of retail sales tax it paid to clean and repair shipping containers and electrical motor generators for containers with refrigeration equipment. Matson argues RCW 82.08.0262 entitles it to a refund because the containers are attached to and part of container ships and the generators are part of and integral to trailers, and the ships and trailers are used in interstate and foreign commerce. COA #85215-9, King County Superior Court #21-2-11246-0.