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CHICAGO BRIDGE v. DEP'T OF REVENUE

No. 48133-4.

98 Wn.2d 814 (1983)

659 P.2d 463

CHICAGO BRIDGE & IRON COMPANY, Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Supreme Court of Washington, En Banc.

February 17, 1983.

Attorney(s) appearing for the Case

Francis A. LeSourd, Rodney J. Waldbaum, Daniel D. Woo, and LeSourd, Patten, Fleming, Hartung & Emory, for appellant.

Kenneth O. Eikenberry, Attorney General, and Andrew C. Harvard, Assistant, for respondent.

BRACHTENBACH, J.

Appellant Chicago Bridge & Iron Company (CBI) seeks a refund of a portion of business and occupation (B & O) taxes paid on the gross receipts of sales of goods designed, manufactured, and installed for customers in Washington, but contracted for outside the state. CBI contends the tax is unconstitutional as a violation of due process (U.S. Const. amend. 14, § 1 and Const. art. 1, § 3) and the commerce clause (U.S. Const. art. 1,...

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