Relative Motion, LLC v. Dep't of Revenue of The State
| Decision Date | 28 September 2021 |
| Docket Number | 54464-4-II |
| Court | Washington Court of Appeals |
| Parties | RELATIVE MOTION, LLC, dba KITSAP CROSSFIT, Appellant, v. DEPARTMENT OF REVENUE OF THE STATE OF WASHINGTON, Respondent, |
UNPUBLISHED OPINION
Relative Motion, LLC, dba Kitsap CrossFit, appeals the superior court's order granting summary judgment, which dismissed its tax refund action. Kitsap CrossFit argues that the superior court erred in granting summary judgment because the statutory provision at issue and its related regulation are unconstitutionally vague. Kitsap CrossFit also argues that the superior court erred in granting summary judgment because reasonable minds can differ as to whether its CrossFit classes were properly classified as "physical fitness services."
We hold that Kitsap CrossFit's unconstitutionally vague challenge fails because the statute and regulation at issue do not require action or impose sanctions, provide fair notice, and do not invite arbitrary enforcement. We also hold that the superior court did not err in granting summary judgment because no genuine issue of material fact exists as to whether Kitsap CrossFit's classes were properly classified as "physical fitness services," and the superior court did not err in concluding that Kitsap CrossFit's classes were "physical fitness services" as a matter of law. Accordingly, we affirm the superior court's order granting summary judgment.
Kitsap CrossFit began operating as a licensed affiliate of CrossFit Inc., in Poulsbo, Washington, in 2009. As a licensed affiliate, Kitsap CrossFit provides its members with classes on CrossFit, Inc.'s specialized approach to fitness and mastery of techniques. In order to participate in its classes, Kitsap CrossFit requires members to sign a membership agreement. Members also pay a monthly fee to attend classes, which varies based on how many classes per week the member desires.
Kitsap CrossFit's classes are taught at its own facility. As a requirement to teach CrossFit classes, the instructors must be certified by CrossFit, Inc.
Kitsap CrossFit instructors employ a three-step method to implement the goals of CrossFit. First, instructors teach a specific movement to members by demonstrating and breaking the movement into simple steps. Second, instructors see the movement by evaluating the member's mechanics discussed in step one. Third, instructors correct the movement by identifying flaws and instructing the member on how to fix it. This instructional methodology is important to ensure members utilize proper form in executing movement and to prevent injury. This instructional method is also used by Kitsap CrossFit's instructors throughout a typical class.
Kitsap CrossFit's curriculum provides three different classes depending on a member's abilities. The first class is for "all skills levels," which is the "daily programming that anybody could participate in." Clerk's Papers (CP) at 157. The second class is the "skills class," which focuses on common movements isolating them, and "spend[ing] additional time learning technique." CP at 157. The third class is the "competitor's class," which is for advanced athletes. CP at 157. In the competitor's class, members are taught techniques which can be used in competition. During the relevant tax period, the "all skills levels" class was the most frequently offered class by Kitsap CrossFit. Members would generally attend Kitsap CrossFit's classes three to four times per week.
Prior to enrolling in one of Kitsap CrossFit's classes, prospective members were required to attend an introductory session. The instructors would inquire about the prospective member's goals in joining Kitsap CrossFit's classes. Members joined with the goal of losing weight, getting fit, learning new things, and overcoming fears. Members also joined for a source of consistent exercise, to reduce stress, to develop strength, flexibility, and endurance, to adopt a healthier lifestyle, to "do something besides running," and to reduce body fat. CP at 537.
Kitsap CrossFit also required prospective members to attend a fundamentals course prior to enrolling in one of the three classes. The fundamentals course consisted of three one-hour long sessions which focused on mastering the nine foundational CrossFit movements. At the fundamentals classes, one or two instructors would explain and demonstrate the movements to the prospective members. The prospective members would then execute the movement with the instructors employing the three-step methodology explained above. After completing the fundamentals course, an individual is eligible to enroll in one of Kitsap CrossFit's CrossFit classes.
Every CrossFit class is taught according to a written lesson plan with specific exercises that are the focus for that day's instruction. The typical CrossFit class includes a warmup exercise, a skills portion, a "workout of the day," and a cool down exercise. CP at 168. In the warmup portion of a typical lesson, instructors discuss the rationale behind the movements being taught that day.
During the skills portion, an instructor would first demonstrate a specific movement to attending members. The members would replicate the movement and the instructors would "walk around and individually watch and instruct and cue each of the members of the class." CP at 173. For example, if members were learning how to perform a "clean," they would first learn on a PVC pipe. CP at 172. Then members would perform the movement on a light barbell under the instructor's direction. The instructor would observe to ensure members "are doing each movement under instruction and progressing to where they need to be for that skill." CP at 173.
After the skills portion, the members would go through the "workout of the day." CP at 173. The "workout of the day" is a group activity. During the "workout of the day," "[e]veryone is doing the same thing . . . at the same time." CP at 174. The "workout of the day" is also a timed activity. There is a list of specific exercises prescribed during the "workout of the day" and members would have 20 minutes to "get as much work done as possible." CP at 174. "[M]embers write down what they are doing, and they track their performance" during the workout. CP at 174. Amy Hollingsworth, the co-owner of Kitsap CrossFit, described the "workout of the day" as the "program to work out that we do in every single class." CP at 170. Members even called the "workout of the day" "the actual workout" and described its goal as to "improve our functional fitness." CP at 479, 629.
Kitsap CrossFit provided its members with a variety of exercise equipment for its CrossFit classes.[1] Kitsap CrossFit provided barbells, free weights, and squat racks, which were used to perform "big lifts" such as the snatch, clean and jerk, dead lift, back squat, and bench press. CP at 135. Kitsap CrossFit also provided kettlebells, which were used for swings and farmer's carries. Kitsap CrossFit also provided rowing machines, which were used for cardio and metabolic training. A pull-up rig, which is "a big rig where people can hang and do pull-ups" and perform "a variety of gymnastic movements," was also provided. CP at 136. Additionally, medicine balls, boxes for box jumps, and ropes for rope climbs, were provided.
Members stated that instruction is the primary benefit of Kitsap CrossFit's classes and that fitness is a secondary benefit. Members based their opinion on the fact that the philosophy of CrossFit is to ensure "people are getting the proper instruction in technique body position and movement." CP at 590.
The description, methodology, and goal of CrossFit Inc.'s fitness program is explained in the CrossFit Training Guide. CrossFit is described as a "core strength and conditioning program." CP at 305. CrossFit aims to "forge a broad, general, and inclusive fitness" based on "constantly varied, high-intensity, functional movement." CP at 300. To achieve the goal of "broad, general, and inclusive fitness," CrossFit emphasizes three key standards. The first standard announces competence in ten general physical skills: cardiovascular and respiratory endurance, stamina, strength, flexibility, power, coordination, agility, balance, and accuracy. The second standard is the ability to perform all ten physical skills in constantly changing combinations. The third standard is competency in metabolic conditioning through high, moderate, and low-powered activities. Members also describe CrossFit as a method of exercise designed to improve strength, flexibility, and mobility.
Under its Affiliate Agreement with CrossFit, Inc., Kitsap CrossFit agreed that "CrossFit provides a fitness program for strength and conditioning." CP at 260. Specifically, Kitsap CrossFit could use the CrossFit name only "in connection with certain fitness, strength and conditioning training, nutritional practices and related services consistent with the principles of CrossFit." CP at 261 (emphasis added).
Kitsap CrossFit's membership agreement includes a liability release form. In relevant part, the liability release form states that the "programs purchased hereunder includes participation in strenuous physical activities, including, but not limited to, running, weight training, stationary bicycling, gymnastic movements, various aerobic conditioning machinery and various nutritional programs offered by Kitsap CrossFit (the 'physical activities')." CP at 284 (emphasis omitted).
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