Riensche

MEMORANDUM *

Plaintiff Nathan Riensche (“Riensche”) appeals the district court’s rulings in favor of Defendant Cingular Wireless (“Cingu-lar”). The district court dismissed Riensehe’s claims to the extent that they relied on the Washington Business and Occupations tax (“B & 0 tax”) statute, holding that this statute was preempted by the Federal Communications Act (“FCA”). It then granted summary judgment to Cin-gular on Riensche’s remaining claims for breach of contract, unjust enrichment, and deceptive conduct under the Washington Consumer Protection Act (“CPA”), and sanctioned Riensche’s lawyer for directing his clients not to answer questions during depositions on the grounds of attorney-client privilege. Riensche appeals all of these decisions, with the exception of the summary judgment grant on the unjust enrichment claim. We reverse the district court’s dismissal of Riensche’s B & 0 tax claim and, in light of this reversal, we vacate the grant of summary judgment on Riensche’s remaining claims. We affirm the discovery sanctions order.

Riensche first claims that Cingular directly violated RCW § 82.04.500 by passing on the B & O tax to its customers as a surcharge assessed…