This educational guide is based on the linked primary sources. It is not a Court publication, is not affiliated with the Court, and is not legal advice.
In brief
Overview
According to Washington State Department of Licensing, the tax applies to the fuel itself regardless of whether or how it is transported.
Background and question before the Court
According to Justice Breyer, how much is the tax?
What each side argues
Department of Licensing (Petitioner)
According to Washington State Department of Licensing, the tax applies to the fuel itself regardless of whether or how it is transported.
Cougar Den, Inc. (Respondent)
Source-limited. The record does not yet support a complete account.
What happened at oral argument
According to Washington State Department of Licensing, the tax applies to the fuel itself regardless of whether or how it is transported.
According to Justice Breyer, how much is the tax?
What the Court decided
Why it matters
Terms to know
No glossary terms are available for this guide.
Primary sources
Read the source materials on the official site or open the immutable repository copy used for this guide.
- 57d5066c4733668ed7d1-r1-9c373ba6a477ae5e.pdforal argument transcript
Guide generated September 26, 2026. Automated validation accepted this version.