Val-Pak of Western Washington v. Department of Revenue

Docket No. 83426-1  Facts: Petitioner Val-Pak of Western Washington, a regional distributor of Val-Pak envelopes containing coupons and advertising, filed suit against the respondent Department of Revenue in the Superior Court for Thurston County seeking a declaratory judgment that income derived from distributing Val-Pak envelopes should, pursuant to Washington Revised Code §82.04, be taxed at the lower periodical or magazine business and occupation tax rate Continue reading