AMERICAN SIGN & INDICATOR v. STATE

No. 46021.

93 Wn.2d 427 (1980)

610 P.2d 353

AMERICAN SIGN & INDICATOR CORPORATION, Appellant, v. THE STATE OF WASHINGTON, Respondent.

The Supreme Court of Washington, En Banc.

May 1, 1980.


Attorney(s) appearing for the Case

Paine, Lowe, Coffin, Herman & O'Kelly, John R. Quinlan, and Gary A. Dahlke, for appellant.

Slade Gorton, Attorney General, and William B. Collins, Assistant, for respondent.


HOROWITZ, J.

This case considers the appropriateness of the Department of Revenue's characterization of a taxpayer corporation as a "manufacturer" rather than a "retailer" for purposes of the state business and occupation tax. RCW 82.04.

American Sign and Indicator Corporation (AS&I) appeals from judgment in favor of the State after trial of its taxpayer's suit under RCW 82.32.180 in Thurston County Superior Court for refund of $76,900.32 in additional...

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