Opinion ID: 2632780
Heading Depth: 2
Heading Rank: 1

Heading: Nelson has standing to seek a declaratory judgment

Text: ¶ 17 To have standing a party must (1) be within the zone of interest protected by statute and (2) suffered an injury in fact, economic or otherwise. Grant County Fire Prot. Dist. No. 5 v. City of Moses Lake, 150 Wash.2d 791, 802, 83 P.3d 419 (2004). Appleway contends Nelson is a customer and not within the zone of interests protected by RCW 82.04.500 because it is a tax on businesses.  Suppl. Br. of Pet'rs at 13 (emphasis in original). Therefore, Appleway argues, a customer has no rights under the statute. Appleway is right  the B & O tax is meant to be a tax on businesses. But Nelson paid Appleway's tax for Appleway. This is precisely what RCW 82.04.500 forbids. Therefore, Nelson is within the zone of interest protected by the statute. Appleway also maintains there is no injury in fact because Nelson would have to pay the tax as part of the overhead expense. This is incorrect as the market sets the price, not the overhead. See discussion supra note 5. Nelson paid $79.23 more than the negotiated price. This is economic injury in fact and Nelson satisfies both standing requirements.