G-P Gypsum Corp. v. Department of Revenue

¶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 its operations, it consumes natural gas within Tacoma city limits. Gypsum purchases its natural gas from various brokers, taking delivery at two points: a pipeline hub…