LYLE WOOD PRODS. v. REVENUE

No. 45487.

91 Wn.2d 193 (1978)

588 P.2d 215

LYLE WOOD PRODUCTS, INC., Respondent, v. THE DEPARTMENT OF REVENUE, Appellant.

The Supreme Court of Washington, En Banc.

December 21, 1978.


Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and Matthew J. Coyle, Assistant, for appellant.

Kane, Vandeberg & Hartinger, by Harold T. Hartinger, for respondent.

Slade Gorton, Attorney General, and Nixon J. Handy, Assistant, on behalf of Department of Natural Resources, amici curiae.


HOROWITZ, J.

The question here is whether subcontracts for the performance of logging services which include construction of logging roads on state land are sales of road building services for the purposes of retail sales tax, RCW 82.08. The court below held that construction of logging roads is a logging activity and not road building, thereby exempting the performances of such services under logging subcontracts from application...

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