Legal Opinion
Tesoro Refining & Marketing Co. v. Department of Revenue
Washington Supreme Court
Decided August 14, 2008No. 79661-1PublishedCited by 46 opinions
1Opinion of the CourtFairhurst, J.
¶1 Tesoro Refining and Marketing Company (Tesoro) seeks a refund from the Department of Revenue (DOR) for the hazardous substance tax (HST) it paid for refinery gas yielded at its Anacortes, Washington, refinery. Tesoro claims its possession of refinery gas is exempt from taxation because Tesoro uses the gas within the refinery for heat. We hold Tesoro’s use of refinery gas as a heat source constitutes a taxable possession of hazardous substances. We affirm the Court of Appeals.
I. FACTS AND PROCEDURAL HISTORY
¶2 Tesoro owns a refinery near Anacortes where it heats crude oil to extract salable…
2Cases cited27 opinions
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3Cited by46 opinions
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