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INLAND DAIRY v. DEP'T OF REVENUE

No. 1270-3.

14 Wn. App. 592 (1975)

544 P.2d 52

INLAND EMPIRE DAIRY ASSOCIATION, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant.

The Court of Appeals of Washington, Division Three.

December 19, 1975.

Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and Richard D. Hicks, Assistant, for appellant.

John M. Klobucher and Ennis & Klobucher, for respondent.

McINTURFF, C.J.

The Washington State Department of Revenue appeals from the Superior Court's reversal of a tax deficiency assessment by the Board of Tax Appeals against the Inland Empire Dairy Association.

The Department of Revenue seeks to levy a sales tax,1 and a business and occupation tax2 against the Dairy Association. Both these taxes are upon the alleged sale of gallon plastic milk containers...

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