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ASSOCIATED GROCERS, INC. v. STATE

No. 55686-5.

114 Wn.2d 182 (1990)

787 P.2d 22

ASSOCIATED GROCERS, INC., Respondent, v. THE STATE OF WASHINGTON, Appellant.

The Supreme Court of Washington, En Banc.

March 1, 1990.

Attorney(s) appearing for the Case

Kenneth O. Eikenberry, Attorney General, and Phyllis K. Macleod, Assistant, for appellant.

Betts, Patterson & Mines, P.S., by Paul D. Carey and Livingston Wernecke, for respondent.

C. James Judson, Susan G. Duffy, and John Parnass on behalf of Safeway Stores, amici curiae for respondent.

SMITH, J.

This case involves the basic question whether the business and occupation tax, RCW 82.04.270(2), allowing a tax exemption to distributors, but not to wholesalers, is invalid. We answer that it is.

The State of Washington appeals from a judgment of the Thurston County Superior Court awarding to Respondent Associated Grocers, Inc. (Associated) a refund of $9,938,529, plus interest, in business and occupation taxes. The trial court held that an exemption...

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