U.S. TOBACCO SALES v. STATE, DEPT. OF REV.

No. 22676-6-II.

982 P.2d 652 (1999)

96 Wash.App. 932

UNITED STATES TOBACCO SALES AND MARKETING COMPANY INC. Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

August 20, 1999.


Attorney(s) appearing for the Case

John Gerhart Hennen, Olympia, for Respondent.

Norman J. Bruns, William C. Severson, Garvey, Schubert & Barer, Seattle, for Appellant.


HOUGHTON, J.

A distributor of tobacco products appeals a trial court order denying its motion for summary judgment and granting summary judgment in favor of the Department of Revenue. The trial court ruled that the statutory measure of the tobacco products tax is the price at which the distributor, an affiliate of the manufacturer, sells tobacco products rather than the price at which it buys them from the manufacturer. We...

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