ALSEA VENEER, INC. v. STATE OF OREGON

ALSEA VENEER, INC., an Oregon corporation; Mo's Enterprises, Inc., an Oregon corporation; Thompson's Sanitary Service, Inc., an Oregon corporation; Willamette Valley Shade, Inc., an Oregon corporation; Production Parts, Inc., an Oregon corporation; Nobel & Bittner Plug Company, Inc., an Oregon corporation; Green Transfer & Storage Company, an Oregon corporation, on their own behalf and on behalf of those similarly situated; Donald M. Drake Co., an Oregon corporation; Kaufman Crushing, Inc., an Oregon corporation; Mt. Hood Meadows, Oreg., Ltd., an Oregon corporation; Road & Driveway Paving, an Oregon corporation; Staff Jennings, Inc., an Oregon corporation; Griffith Rubber Mills, an Oregon corporation; Stanley Investment and Management, Inc., an Oregon corporation; Harsch Investment Corp., an Oregon corporation; Barrett Mobile Home Transport, Inc., an Oregon corporation; Oregon Manufactured Housing Association, an Oregon corporation; and H.T. Rea Farming Corp., an Oregon corporation, Petitioners on Review/Respondents on Review, v. STATE of Oregon, Anthony Meeker, Treasurer of State of Oregon, Oregon Department of Revenue and its Director, Richard Munn, and State Accident Insurance Fund Corporation, Respondents on Review/Petitioners on Review, ABC ROOFING CO., INC., an Oregon corporation, for itself individually and for all other persons similarly situated; Abbott & Simpson Roofing & Sheet Metal, Inc., an Oregon corporation; Associated Oregon Loggers, an Oregon nonprofit corporation; Battles Construction Company, Inc., an Oregon corporation; Baugham and Son, Inc., an Oregon corporation; Beaver Plumbing & Heating, Inc., an Oregon corporation; Brosterhous Construction Co., an Oregon corporation; Chambers Plumbing and Heating, Inc., an Oregon corporation; Clark Electric Inc., an Oregon corporation; Irving L. Wells, John M. Hansen and Dennis M. Baker, an Oregon Partnership dba Clow Roofing & Siding Co.; J.C. Compton Company, an Oregon corporation; Dehaas & Associates, Inc., an Oregon corporation; Donald M. Drake Company, Inc., an Oregon corporation; Durbin Construction Co., an Oregon corporation; Floyd Grahm Construction Co., an Oregon corporation; S & B James Construction Co., an Oregon corporation; Ray D. Kalal dba Ray D. Kalal—Grading Contractor; Neil Kelly Co., Inc., an Oregon corporation; Morris P. Kielty General Contractor, Inc., an Oregon corporation; L.P. Company, an Oregon corporation; Meade & Greenlee, Inc., an Oregon corporation; Morrison Electric Company, an Oregon corporation; Morse Bros., Inc., an Oregon corporation; Oregon-Columbia Chapter, the Associated General Contractors of America, Inc., an Oregon nonprofit corporation; Oregon Concrete & Aggregate Producers Association, Inc., an Oregon nonprofit corporation; Bill Page Construction, Inc., an Oregon corporation; V.M. Philip & Son, Incorporated, an Oregon corporation; Pioneer Masonry Restoration Co., Inc., an Oregon corporation; Pioneer Waterproofing Company, Inc., an Oregon corporation; Reimers & Jolievette, Inc., an Oregon corporation; River Bend Sand & Gravel Co., an Oregon corporation, dba Salem Road & Driveway Co.; Salem Wood Products, Inc., an Oregon corporation; Slayden Holm, Inc., an Oregon corporation; Sprick Roofing Co., Inc., an Oregon corporation; Temp-Control Mechanical Corp., an Oregon corporation; Tigard Electric, Inc., an Oregon corporation; Valley Concrete & Gravel Co., Inc., an Oregon corporation; Fred Joyner and Sherry Joyner, dba Dial One Kwik Klip Maintenance and Perfection Bark Blowing; and Rose City Electric, Inc., an Oregon corporation, Petitioners on Review/Respondents on Review. v. STATE of Oregon, and State of Oregon by and through Anthony Meeker, in his capacity as Treasurer of the State of Oregon, and Anthony Meeker, in his capacity as Treasurer of the State of Oregon; State of Oregon by and through the Oregon Department of Revenue, and its Director, Richard Munn, and State Accident Insurance Fund Corporation, a public corporation, Respondents on Review/Petitioners on Review.