NATIONAL CAN CORP. v. DEPARTMENT OF REVENUE

No. 51910-2.

105 Wn.2d 327 (1986)

715 P.2d 128

NATIONAL CAN CORPORATION, ET AL, Appellants, v. THE DEPARTMENT OF REVENUE, Respondent.

The Supreme Court of Washington, En Banc.

March 6, 1986.


Attorney(s) appearing for the Case

Bogle & Gates, John T. Piper, D. Michael Young, Franklin G. Dinces, and James R. Johnston, for appellants.

Kenneth O. Eikenberry, Attorney General, and William B. Collins, Assistant, for respondent.


UTTER, J.

This is a direct appeal from the trial court where various commercial enterprises (Taxpayers) claimed Washington's multiple activities exemption to the business and occupation (B & O) tax, RCW 82.04.440, discriminates against interstate commerce in violation of the commerce clause, U.S. Const. art. 1, § 8. The trial court ruled there was no unlawful discrimination. We agree and hold for the respondent, Department of Revenue, that the challenged...

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