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               No. 16-1498

                 In the
  Supreme   (Court of the Uniteb *tate5

WASHINGTON STATE DEPARTMENT OF
              LICENSING,
                                Petitioner,
                   V.


COUGAR   DEN,  INC.,


Respondents.


     On Writ of Certiorari to the
   Supreme  Court of Washington

       BRIEF OF AMIC CURIAE
 MULTISTATE  TAX COMMISSION  AND
FEDERATION  OF TAX ADMINISTRATORS
     IN SUPPORT OF PETITIONER


Gregory S. Matson
Multistate Tax Commission
444 North Capitol St., N.W.
Suite 425
Washington, D.C. 20001

Gale Garriott
Federation of
Tax Administrators
444 North Capitol St., N.W.
Suite 348
Washington, D.C. 20001

August 16, 2018


Helen Hecht
Counsel of Record
Sheldon Laskin
Counsel

Multistate Tax Commission
444 North Capitol St., N.W.
Suite 425
Washington, D.C. 20001
(202) 650-0300
hhecht@mtc.gov


Counsel for Amici Curiae


LEGAL PRINTERS LLC, Washington DC * 202-747-2400 * legalprinters.com

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