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AUTOMOTIVE UNITED TRADES ORG. v. STATE

No. 85971-0.

286 P.3d 377 (2012)

AUTOMOTIVE UNITED TRADES ORGANIZATION, a Washington nonprofit corporation; Tower Energy Group, a California corporation, Appellants, v. STATE of Washington; and Jim McIntyre, Washington State Treasurer, Respondents.

Supreme Court of Washington, En Banc.

Decided October 4, 2012.

Attorney(s) appearing for the Case

Philip Albert Talmadge , Sidney Charlotte Tribe , Talmadge/Fitzpatrick, Tukwila, WA, for Appellants.

Laura J. Watson , Kelly Thomas Wood , Anne Elizabeth Egeler , Attorney Generals Office, David M. Hankins , Atty. Generals Ofc/Revenue Division, Olympia, WA, for Respondents.

Laura J. Black , Lukins & Annis, P.S., Spokane, WA, amicus counsel for Western States Petroleum Associa.

Alexandra Kennard Smith , Port of Olympia, Olympia, WA, amicus counsel for Washington Public Ports Associat.

Kenneth Lederman , Foster Pepper PLLC, Steven James Gillespie , Attorney at Law, Seattle, WA, amicus counsel for Washington Environmental Council.

J.M. JOHNSON, J.

¶ 1 The Automotive United Trades Organization (AUTO) and Tower Energy Group (Tower) bring an as-applied state constitutional challenge to a tax based on the possession of petroleum as a hazardous substance.1 AUTO and Tower claim that the hazardous substances tax (HST), found in RCW 82.21.030, violates article II, section 40 of the state constitution because the revenue from motor vehicle fuel is not being "placed...

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