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ST. REGIS PAPER CO. v. STATE

No. 36466.

63 Wn.2d 564 (1964)

388 P.2d 520

ST. REGIS PAPER COMPANY, Appellant, v. THE STATE OF WASHINGTON et al., Respondents.

The Supreme Court of Washington, En Banc.

January 16, 1964.

Attorney(s) appearing for the Case

Grosscup, Ambler, Miller & Lawrence, Ben C. Grosscup, and Wilbur J. Lawrence, for appellant.

The Attorney General, John W. Riley, Special Assistant, and James A. Furber, Assistant, for respondents.

HALE, J.

Is money received by a manufacturer in over-payment of freight, on lumber and plywood sold and shipped to buyers outside the state, a part of the gross proceeds of such sales?

The state imposes a business and occupation tax on manufacturing. On manufactured articles sold and delivered within the state, the tax applies to either whole-saling (RCW 82.04.270) or retailing (RCW 82.04.250). If the articles are sold and delivered outside the state, the...

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