Cosro, Inc. v. Liquor Control Board

Distributors of California Cooler have challenged the manner in which their product is taxed. The Washington State Liquor Control Board currently applies the wine tax to the entire volume of a California Cooler, even though roughly 50 percent of that product is a mixture of water, fruit juices and sugar. The distributors argue that the wine tax should only be applied to 50 percent of a California Cooler's volume because only 50 percent of it is wine. The trial court held that the tax was properly applied and dismissed the distributors' complaint by summary judgment. We hold that the…