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TYLER PIPE INDUSTRIES, INC. v. DEPARTMENT OF REVENUE

No. 51110-1.

105 Wn.2d 318 (1986)

715 P.2d 123

TYLER PIPE INDUSTRIES, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Supreme Court of Washington, En Banc.

March 6, 1986.

Attorney(s) appearing for the Case

Cartano, Botzer, Larson & Birkholz, by Thomas C. McKinnon and Thomas A. Sterken, for appellant.

Kenneth O. Eikenberry, Attorney General, and James R. Tuttle, Assistant, for respondent.

DOLLIVER, C.J.

Tyler Pipe Industries, Inc., challenges a trial court ruling which upheld the constitutionality of Washington's business and occupation (B & O) tax against Tyler Pipe's commerce clause challenge. The trial court denied Tyler Pipe's request for a tax refund holding that the State had sufficient nexus to tax Tyler Pipe and that the federal interstate income tax act, 15 U.S.C. § 381 et seq. (1982), was inapplicable to Washington's B &...

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