BRACHTENBACH, J.
The states are prohibited from levying any impost or duty upon imports or exports. U.S. Const. art. 1, § 10.
Our business and occupation tax law accommodates this restraint by excluding from that tax amounts derived from business which the State is prohibited from taxing under the United States Constitution. RCW 82.04.430(6).
Here we are concerned with the correctness of the trial court's holding that plaintiff's sales, as described...
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