MORRISON-KNUDSEN v. DEP'T OF REVENUE

No. 382-2.

6 Wn. App. 306 (1972)

493 P.2d 802

MORRISON-KNUDSEN COMPANY, INC., et al., Respondents and Cross-appellants, v. THE DEPARTMENT OF REVENUE, Respondent, THE DEPARTMENT OF HIGHWAYS, Appellant.

The Court of Appeals of Washington, Division Two.

January 6, 1972.


Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and Kenneth R. Ahlf, Special Assistant, for appellant.

Seth W. Morrison (of DeGarmo, Leedy, Oles & Morrison), for respondents and cross-appellants.

Slade Gorton, Attorney General, Timothy R. Malone, Assistant, and James A. Furber, Special Assistant, for respondent.


PEARSON, J.

This appeal raises a question of the proper application of the retail sales tax (RCW 82.04.050) to certain manufactured products furnished in connection with a state highway construction project.

Three separate parties are involved — the Washington State Department of Highways as appellant, the Washington State Department of Revenue as respondent, and Morrison-Knudsen Company as respondents and cross-appellants (hereafter Morrison).

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