[Download] "Mac Amusement Co. V. Department Of Revenue" by Supreme Court of Washington # eBook PDF Kindle ePub Free
eBook details
- Title: Mac Amusement Co. V. Department Of Revenue
- Author : Supreme Court of Washington
- Release Date : January 27, 1981
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
Mac Amusement Company and Mackey & Aubin Concessions Company (hereinafter MAC) brought this action, seeking a refund of taxes assessed pursuant to RCW 82.29A. RCW 82.29A provides for a 12 percent tax, assessed against lessees, on the rent paid for publicly owned property. The trial court held that the rent attributable to favorable location and to monopoly rights is not taxable under that chapter. As to favorable location, we disagree.
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