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AMERICAN NAT'L CAN CORP. v. DEP'T OF REVENUE

No. 56348-9.

114 Wn.2d 236 (1990)

787 P.2d 545

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

The Supreme Court of Washington, En Banc.

March 1, 1990.

Attorney(s) appearing for the Case

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

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

UTTER, J.

On June 23, 1987, the United States Supreme Court partially invalidated Washington's business and occupation tax (hereinafter B&O tax). See Tyler Pipe Indus., Inc. v. Department of Rev., 483 U.S. 232, 253, 97 L.Ed.2d 199, 107 S.Ct. 2810 (1987). The Legislature amended the B&O tax statute on August 11, 1987. A group of businesses engaged in interstate commerce asks...

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