Safeway Inc. v. Department of Revenue

The Department of Revenue appeals a summary Judgement order that Safeway, Inc., is entitled to a credit against business and occupation (B&O) tax due on its internal distribution activities, for amounts paid as B&O tax on its manufacturing activities. The Department also appeals the trial courts computation of post-Judgement interest. Safeway cross-appeals the trial courts computation of post-Judgement interest. Holding that RCW 82.04.440s plain language permits Safeway a credit against B&O tax due on its internal distributions, we affirm the summary Judgement but we remand for adjustment of Safeways interest award.