ARMSTRONG, J.
¶ 1 G-P Gypsum Corporation (Gypsum) appeals the trial court's decision denying it a refund of Tacoma city use taxes it paid for its use of natural gas in Tacoma. It argues that the statutory definition of "use" limits Tacoma's tax to situations where the taxpayer first exercises its dominion or control over the gas in Tacoma. Gypsum reasons that because it first exercised dominion over its natural gas in Washington outside Tacoma, it did not "use...
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