GRACE v. STATE, DEPT. OF REVENUE

Nos. 64335-1, 65608-8.

973 P.2d 1011 (1999)

137 Wash.2d 580

W.R. GRACE & CO.—CONN.; and Chrysler Motors Corporation, Appellants, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent. Buffelen Woodworking Company, et al., Appellants, v. State of Washington, Department of Revenue, Respondent.

Supreme Court of Washington, En Banc.

Decided April 1, 1999.


Attorney(s) appearing for the Case

Bogle & Gates, Donald Young, Bellevue, Scott Edwards, John Piper, Seattle, for Appellants.

Christine Gregoire, Attorney General, Donald F. Cofer, Asst., Olympia, for Respondent.


TALMADGE, J.

This is our sixth,1 and hopefully final, decision in the recent round of cases on the constitutionality of Washington's Business and Occupation (B & O) tax on interstate manufacturers and sellers. Yet again, we are asked if the United States Supreme Court opinion in Tyler Pipe applies retroactively and, if so, what remedies are available to taxpayers who paid B & O taxes under the unconstitutional tax scheme...

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