MOUNTAIN PACIFIC v. STATE

No. 847-2.

10 Wn. App. 406 (1974)

518 P.2d 212

MOUNTAIN PACIFIC CHAPTER, ASSOCIATED GENERAL CONTRACTORS OF AMERICA, INC., Plaintiff, BUTLER CONSTRUCTION AND ENGINEERING CO., et al., Appellants, v. THE STATE OF WASHINGTON et al., Respondents.

The Court of Appeals of Washington, Division Two.

January 10, 1974.


Attorney(s) appearing for the Case

Herman S. Siqueland (of Carney, Stephenson, Siqueland, Badley & Smith), for appellants.

Slade Gorton, Attorney General, and William G. Boland and Michael E. Stevenson, Assistants, for respondents.


PETRIE, J.

Effective July 1, 1971, chapter 299, Laws of 1971, 1st Ex. Sess., amended the statutory definitions of the terms "sale at retail" and "consumer" as defined in RCW 82.04, the business and occupation tax act. By statute, those redefinitions apply equally to the provisions of RCW 82.08, the retail sales act. RCW 82.08.010(4). We are concerned herein with application of those redefinitions to a limited class of state sales tax obligations.

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