(dissenting) — I dissent because the majority misconstrues the statute and overlooks the general principle that tax statutes conferring deductions should be construed narrowly. RCW 82.08, in its definition section, specifies:
(2) "Seller” means every person, including the state and its departments and institutions, making sales at retail or retail sales to a buyer or consumer, whether as agent, broker, or principal, except "seller” does not mean the state and its departments and institutions when making sales to the state and its departments and institutions;
*294(3) "Buyer” and "consumer” include, without limiting the scope hereof, every individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise, municipal corporation, quasi municipal corporation, and also the state, its departments and institutions and all political subdivisions thereof, irrespective of the nature of the activities engaged in or functions performed, and also the United States or any instrumentality thereof!.]
(Italics mine.) RCW 82.08.010.
Examining these two subsections together, it is apparent that if the Legislature had intended "seller” to include assignee it would have included it in its definition of "seller”. It did not do so. The absence of "assignee” from the definition of "seller”, considered in conjunction with its inclusion in the definition of "buyer”, strongly suggests the Legislature intended "buyer” to include assignee, but did not intend "seller” to include assignee. For that reason, RCW 82.08.037 does not entitle Puget Sound National Bank (the Bank), as an assignee, to claim a deduction, because the provision applies to "sellers”:
A seller is entitled to a credit or refund for sales taxes previously paid on debts which are deductible as worthless for federal income tax purposes.
(Italics mine.) RCW 82.08.037.
I also take issue with the majority’s conclusion the Bank should be treated as a seller, because it reads out of the definition of "seller” the phrase "making sales at retail or retail sales to a buyer or consumer”. RCW 82.08.010(2) provides:
"Seller” means every person . . . making sales at retail or retail sales to a buyer or consumer, whether as agent, broker, or principal!.]
It is true RCW 82.08.010(4) permits us to look to the definition of "person” in RCW 82.04, and that RCW 82.04.030 includes "assignee” in its definition of "person”. The fact the definition of "seller” includes "assignee” does not support the majority’s disposition of the case, however. *295The reason is as follows: Supplementing the definition of "seller” in RCW 82.08.010(2) with the definition of "person” in RCW 82.04.030 (which includes "assignee”) permits us to read "seller” in RCW 82.08.010(2) as "every person [including an assignee] . . . making sales at retail or retail sales to a buyer or consumer . . .”. (Italics mine.)
The Bank still loses because, to qualify as a "seller” under RCW 82.08.010(2), it must make sales at retail or retail sales. There is no evidence in the record that the Bank makes such sales. It is therefore not entitled to a tax refund under RCW 82.08.037, which grants tax refunds or credits to "sellers”.
Finally, I disagree with the majority’s disposition of this case because it overlooks the principle that tax statutes conferring credits, deductions and refunds are generally construed narrowly. See In re All-State Constr. Co., 70 Wn.2d 657, 665, 425 P.2d 16 (1967); Corporation of Catholic Archbishop v. Johnston, 89 Wn.2d 505, 507, 573 P.2d 793 (1978). As the Washington assignment cases the majority cites do not involve the application of a tax statute, I do not find them controlling, nor even persuasive. See Estate of Jordan v. Hartford Accident & Indem. Co., 120 Wn.2d 490, 495, 844 P.2d 403 (1993); Atlas Credit of Calif., Inc. v. Hill, 15 Wn. App. 146, 153, 547 P.2d 894 (1976).
If the Legislature wishes banks and other lending institutions to be benefited by operation of RCW 82.08.037, it is free to amend the statute.
Smith and Madsen, JJ., concur with Utter, J.
Reconsideration denied May 11, 1994.