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McLANE COMPANY, INC. v. STATE DEPT. OF REV.

No. 25661-4-II.

19 P.3d 1119 (2001)

McLANE COMPANY, INC., dba McLane Northwest; Core-Mark International, Inc., Appellants, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Reconsideration Denied May 18, 2001.

Attorney(s) appearing for the Case

George Carl Mastrodonato, Lane, Powell, Spears, Lubersky, Olympia, for Appellants.

Mary Elizabeth Fairhurst, Asst. Atty. Gen., Olympia, for Respondent.

William Colwell Severson, Norman J. Bruns, Garvey, Schubert & Barer, Seattle, for amicus curiae U.S. Tobacco Sales & Marketing.

ARMSTRONG, C.J.

Two distributors of tobacco products in Washington State petitioned for a tax refund, challenging the Department of Revenue's interpretation of Washington's "Other Tobacco Products" tax. The tax is imposed upon the sale, use, consumption, handling, or distribution of tobacco products in Washington. RCW 82.26.020(1). The tax is imposed only upon distributors, and one of the statutory definitions of distributor is a person who "brings, or causes to be...

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