AGRILINK FOODS, INC. v. STATE, DEPT. OF REVENUE

No. 74478-5.

103 P.3d 1226 (2005)

AGRILINK FOODS, INC., Petitioner, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Washington, En Banc.

Decided January 13, 2005.


Attorney(s) appearing for the Case

Scott M. Edwards, Perkins Coie LLP, Seattle, for Petitioner.

David M. Hankins, Anne Elizabeth Egeler, Attorney Generals Office/Revenue Division, Olympia, for Respondent.

Kristopher Ian Tefft, Association of Washington Business, for Amicus Curiae Association of Washington Business.


OWENS, J.

Agrilink Foods, Inc. (Agrilink) filed suit against the State of Washington, Department of Revenue (DOR), claiming overtaxation on its canned chili products. Agrilink was taxed at the general manufacturing rate of .484 percent pursuant to RCW 82.04.240 but claims the appropriate rate should have been .138 percent under RCW 82.04.260(4), which relates to perishable meat products. The lower tax rate applies to "every person engaging within this state in the...

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