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UPS v. DEPARTMENT OF REVENUE

No. 50494-6.

102 Wn.2d 355 (1984)

687 P.2d 186

UNITED PARCEL SERVICE, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Supreme Court of Washington, En Banc.

August 16, 1984.

Attorney(s) appearing for the Case

Perkins, Coie, Stone, Olsen & Williams and John H. Binns, Jr. (Schnader, Harrison, Segal & Lewis, Ralph S. Snyder, and Richard D. Birns, of counsel), for appellant.

Kenneth O. Eikenberry, Attorney General, and Jeffrey D. Goltz, Assistant, for respondent.

UTTER, J.

The issue before us is whether certain vehicles owned or leased by appellant are exempt, under RCW 82.12.0254, from the use tax imposed by RCW 82.12.020. We hold they are not.

Appellant United Parcel Service, Inc., seeks the benefit of a statutory exemption from the use tax imposed by RCW 82.12.020 on the use within this state, as a consumer, of tangible personal property. The exemption sought by UPS is...

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