GENERAL MOTORS CORP. v. CITY OF SEATTLE

Nos. 46152-4-I, 47562-2-I, 47561-4-I.

25 P.3d 1022 (2001)

107 Wash.App. 42

GENERAL MOTORS CORPORATION, Appellant, v. CITY OF SEATTLE, Finance Department and City of Seattle, Office of the Examiner, Respondents. Chrysler Corporation, Appellant, v. City Of Seattle, Finance Department and City of Seattle, Office of the Examiner, Respondents.

Court of Appeals of Washington, Division 1.

Publication Ordered June 11, 2001.


Attorney(s) appearing for the Case

Steven L. Gross, City of Seattle Law Department, Cynthia Unwin Seu, Seattle, for Respondents.

Scott M Edwards, John Thomas Piper, Perkins Coie, Seattle, for Appellants.


BAKER, J.

General Motors Corporation (GM) and Chrysler Corporation challenge the City of Seattle's jurisdiction to impose on them a business and occupation tax measured by their gross receipts on wholesale auto sales to Seattle dealers. They claim that their contacts with the City are not sufficient to establish nexus under the federal Commerce Clause and alternatively, that the measure of tax is not fairly apportioned to...

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