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BUCODA TRAILER PARK v. STATE

No. 2181-2.

17 Wn. App. 79 (1977)

561 P.2d 1100

BUCODA TRAILER PARK, INC., Appellant, v. THE STATE OF WASHINGTON, Respondent.

The Court of Appeals of Washington, Division Two.

March 9, 1977.

Attorney(s) appearing for the Case

M.B. Rees and McCormick, Hoffman, Rees & Arnold, for appellant.

Slade Gorton, Attorney General, and John Wasberg, Assistant, for respondent.

PEARSON, J.

Bucoda Trailer Park, Inc. (Bucoda) appeals from a judgment upholding the validity of certain state taxes. The issues on appeal are whether the application of the retail sales tax and the retailing business and occupation tax to leases of mobile homes is a denial of equal protection, and whether Bucoda was subjected to improper double taxation. For the reasons stated below, we affirm.

The following are the agreed facts on appeal. Bucoda purchased...

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