Northwest Textbook Depository Co. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from the assessment of additional corporate excise taxes for the years 1982 and 1983. The parties stipulated to most of the facts. The remaining facts were elicited at a brief trial. The prime question is one of statutory interpretation.

Background Information

Plaintiff is an Oregon corporation 1 engaged in the textbook depository business. By way of background information, states adopt or approve specific textbooks for use in their schools. Some states, Oregon being one, require the publishers of approved textbooks to maintain at least one depository in…