STROH BREWERY CO. v. STATE, DEPT. OF REV.

No. 24944-8-II.

15 P.3d 692 (2001)

104 Wash.App. 235

The STROH BREWERY COMPANY, Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

January 12, 2001.


Attorney(s) appearing for the Case

Cameron Gordon Comfort, Assistant Attorney General, Olympia, for Respondent.

Garry George Fujita, Davis Wright Tremaine, Seattle, for Appellant.


ARMSTRONG, C.J.

Stroh Brewery Company sought a refund of $196,370 it paid in Business & Occupation taxes between December 1991 and June 1996. During this time, Stroh produced beer and other alcoholic beverages out-of-state and sold the products to Washington distributors, who then resold to various retail outlets, such as restaurants and taverns. Stroh petitioned the Department of Revenue for a refund of the taxes, contending...

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