Department of Revenue v. Schaake Packing Co.

Schaake Packing Company, Inc. (Schaake) owns and operates feedlots and a slaughterhouse in Ellens-burg. Schaake pays a business and occupation tax on its slaughtering activities pursuant to RCW 82.04.260(7), which provides for the imposition of the tax:

Upon every person engaging within this state in the business of slaughtering, breaking and/or processing perishable meat products and/or selling the same at wholesale; as to such persons the tax imposed shall be equal to the gross proceeds derived from such sales multiplied by the rate of thirty-three one-hundredths of one percent.

Schaake also…