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HEMPHILL v. TAX COMMISSION

No. 37584.

65 Wn.2d 889 (1965)

400 P.2d 297

ROBERT C. HEMPHILL et al., Respondents, v. TAX COMMISSION OF THE STATE OF WASHINGTON, Appellant.

The Supreme Court of Washington, En Banc.

March 18, 1965.

Attorney(s) appearing for the Case

The Attorney General, H. Eugene Quinn and James A. Furber, Assistants, for appellant.

Corbett, Siderius & Lonergan, for respondents.

FINLEY, J.

Robert and Maxine Hemphill, owners and operators of Capitol Skateland, instituted this suit, questioning the validity of 1961 amendments respecting the sales tax, RCW 82.04.250 and RCW 82.04.050. These amendments applied the tax to the gross sales (admission fees) of skating rinks and other recreational businesses, but excluded bowling alleys. The pertinent section of the 1961 amendatory tax statute reads:

"...

"The term `sale at retail...

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