Crown Zellerbach Corp. v. State

This is an action by Crown Zellerbach Corporation (hereinafter referred to as Crown) to obtain a tax refund. Under Washington’s business and occupation tax law, Crown is engaged in two taxable activities, (1) as a wholesaler selling pulp and paper to customers within the state, and (2) as a manufacturer of pulp and paper products. It is stipulated that, during the year in question, goods of the value of $6,728,745 (which were manufactured out of state),-and goods of the value of $13,753,578 (which were manufactured or stocked within the state), were wholesaled by Crown to Washington…