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G-P GYPSUM CORP. v. STATE, DEPT. OF REVENUE

No. 81995-5.

237 P.3d 256 (2010)

G-P GYPSUM CORPORATION, Respondent, v. STATE of Washington, DEPARTMENT OF REVENUE, Petitioner.

Supreme Court of Washington, En Banc.

Decided July 29, 2010.

Attorney(s) appearing for the Case

Peter B. Gonick, Office of the Attorney General, Olympia, WA, for Petitioner.

Franklin G. Dinces, The Dinces Law Firm, Gig Harbor, WA, Geoffrey P. Knudsen, Attorney at Law, Seattle, WA, for Respondent.

Sheila Marie Gall, Olympia, WA, amicus counsel for Association of Washington Cities.

Kent Charles Meyer, Seattle City Attorney's Office, Seattle, WA, amicus counsel for City of Seattle.

Elizabeth Ann Pauli, Debra Ellen Casparian, Tacoma City Attorney's Office, Tacoma, WA, amicus counsel for City of Tacoma.

Judith Martha Zeider, Vancouver City Attorneys Office, Vancouver, WA, amicus counsel for Washington State Association of Municipal Attorneys.

STEPHENS, J.

¶ 1 This case presents an issue of statutory construction requiring us to determine whether G-P Gypsum Corporation (Gypsum) "uses" natural gas for the purpose of a local use tax statute. We reverse the Court of Appeals and hold that Gypsum does "use" natural gas within Tacoma city limits and is therefore subject to Tacoma's local use tax.

FACTS AND PROCEDURAL HISTORY

¶ 2 Gypsum manufactures wallboard at its Tacoma plant. In...

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