Basic American Foods v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs protest the imposition of the Multnomah County Business Income Tax (MCBIT) on income earned from the sale of goods for the years 1975 through 1980. Following oral argument, the parties submitted the issue to the court for determination based upon stipulated facts and legal briefs.

Basic American Foods (BAF) and its wholly owned subsidiary, Basic Vegetable Products, Inc. (BVP) are California corporations engaged in the interstate shipment of vegetable products. During some of the subject years, plaintiffs provided onion and garlic seed to growers in Jefferson and…