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ALLIS-CHALMERS CORP. v. CITY OF NORTH BONNEVILLE

No. 55810-8.

113 Wn.2d 108 (1989)

775 P.2d 953

ALLIS-CHALMERS CORPORATION, Respondent, v. THE CITY OF NORTH BONNEVILLE, Appellant.

The Supreme Court of Washington, En Banc.

July 13, 1989.

Attorney(s) appearing for the Case

James J. Mason, for appellant.

Bogle & Gates, by D. Michael Young and Franklin G. Dinces, for respondent.

BRACHTENBACH, J.

The primary issue is the constitutionality of the City of North Bonneville's business and occupation tax. The trial court held the tax unconstitutional as violative of the commerce clause. We affirm.

In 1976 the United States Army Corps of Engineers contracted with Allis-Chalmers Corporation (Allis-Chalmers) to purchase eight turbines for installation in the second power house at Bonneville Dam....

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