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OVERTON v. ECONOMIC ASSISTANCE AUTHORITY

Nos. 47299-8, 47488-5.

96 Wn.2d 552 (1981)

637 P.2d 652

JERRY B. OVERTON, ET AL, Respondents, v. THE ECONOMIC ASSISTANCE AUTHORITY, Appellant. SPECTRUM GLASS COMPANY, INC., Respondent, v. THE ECONOMIC ASSISTANCE AUTHORITY, Appellant.

The Supreme Court of Washington, En Banc.

December 10, 1981.

Attorney(s) appearing for the Case

Kenneth O. Eikenberry, Attorney General, and Thomas W. Hayton and Leland T. Johnson, Assistants, for appellant.

Layman, Mullin & Etter, by R. Max Etter, Jr., for respondents Overton, et al.

Culp, Dwyer, Guterson & Grader, by Barry E. Wolf, for respondent Spectrum Glass Co.

HICKS, J.

The Economic Assistance Authority (EAA) denied tax deferral benefits to two businesses which EAA determined were not eligible under the Economic Assistance Act of 1972, RCW 43.31A, for deferral of sales and use taxes payable on construction projects. The decision of the EAA in both cases was overturned by the Superior Court. The cases have been consolidated for direct review by this court.

The general issue presented by both cases is whether a manufacturing...

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