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FREIGHTLINER CORP. v. DEPARTMENT OF REVENUE

483 P.2d 1307 (1971)

FREIGHTLINER CORPORATION, a Corporation, Appellant and Cross-Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent and Cross-Appellant.

Supreme Court of Oregon.

Decided April 21, 1971.

Attorney(s) appearing for the Case

John H. Doran, Portland, argued the cause for appellant and cross-respondent. With him on the briefs were McColloch, Dezendorf, Spears & Lubersky, Portland.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent and cross-appellant. With him on the brief were Lee Johnson, Atty. Gen., and Donald C. Seymour, Asst. Atty. Gen., Salem.

Before McALLISTER, P.J., and DENECKE, HOLMAN, TONGUE and BRYSON, JJ.

DENECKE, Justice.

The plaintiff taxpayer is in the business of manufacturing and assembling heavy-duty, over-the-road trucks and tractors. The principal issue is whether certain automotive parts and materials in the taxpayer's inventory are within the scope of the Oregon Free Port Act and, therefore, exempt from the assessment of the personal property tax. ORS 307.810 et seq.

All the parts involved come from out of state. They are assembled into a truck in...

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