Tesoro Refining & Marketing Co. v. Department of Revenue

¶29 (dissenting) — The majority misconstrues the purpose underlying the hazardous substance tax (HST) and consequently misinterprets the meaning of “taxable possession.” In doing so, the majority disregards the Department of Revenue’s (DOR) own interpretation of “taxable possession” and mistakenly concludes that Tesoro Refining and Marketing Company is responsible for tax on refinery gas it recycles and uses in its process and, importantly, does not pollute.

¶30 Tesoro correctly acknowledges that it should pay HST on the refinery gas flared into the atmosphere.7 Tesoro should not, however,…