
    [No. 21559-8-III.
    Division Three.
    January 27, 2004.]
    Chiawana, Inc., et al., Respondents, v. The Department of Revenue, Appellant.
    
   Appeal from a judgment of the Superior Court for Yakima County, No. 01-2-01694-5, James R Hutton, J., entered October 11, 2002. Reversed by unpublished opinion per Kato, A.C.J., concurred in by Sweeney and Schultheis, JJ.  