Legal Opinion
Lone Star Industries, Inc. v. Department of Revenue
Washington Supreme Court
Decided July 8, 1982No. 48260-8PublishedCited by 9 opinions
1Opinion of the CourtStafford, J.
The sole issue is whether the purchase of iron grinding balls and firebrick, used in the manufacture of cement, is subject to a retail sales tax (RCW 82.08) and use tax (RCW 82.12). The Department of Revenue (Department) ruled that the purchases were subject to taxation and Lone Star Industries, Inc. (Lone Star) appealed that decision to the Superior Court. The trial court denied Lone Star's motion for summary judgment and granted the Department's cross motion for summary judgment. Lone Star's appeal was certified to this court by the Court of Appeals. We reverse the trial court.
The…
2Cases cited7 opinions
- Kitsap-Mason Dairymen's Ass'n v. Washington State Tax CommissionWashington Supreme Court · 1970
- Union Portland Cement Co. v. State Tax CommissionUtah Supreme Court · 1946
- State v. Southern Kraft CorporationSupreme Court of Alabama · 1942
- State v. United States Steel CorporationSupreme Court of Alabama · 1968
- Weyerhaeuser Co. v. Department of RevenueCourt of Appeals of Washington · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Nucor Steel v. LeuenbergerNebraska Supreme Court · 1989
- Seattle FilmWorks, Inc. v. Department of RevenueCourt of Appeals of Washington · 2001
- FILMWORKS v. State Dept. of RevenueCourt of Appeals of Washington · 2001
- Al-Tom Investment, Inc. v. Director of RevenueSupreme Court of Missouri · 1989
- North Star Steel Co. v. Iowa Department of RevenueSupreme Court of Iowa · 1986
4 more not listed; retrieve them via the Exa API.