Legal Opinion
Sears, Roebuck & Co. v. Department of Revenue
Washington Supreme Court
Decided April 22, 1982No. 47821-0PublishedCited by 2 opinions
1Opinion of the CourtDolliver, J.
Between April 1968 and March 1977, plaintiff Sears, Roebuck and Company distributed catalogs in Washington for the purpose of promoting sales of its products. The catalogs described Sears' merchandise and listed the prices. Many of the catalogs were shipped from the printer in Chicago to customers in Washington by way of common carriers. The remainder of the catalogs were shipped from the printer to Sears retail stores in Washington and distributed to customers from the store.
The Department of Revenue assessed use taxes under RCW 82.12 for Sears use of the catalogs between 1968 and 1977.…
2Cases cited6 opinions
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Follett v. Town of McCormickSupreme Court of the United States · 1944
- Steinbeck v. GerosaNew York Court of Appeals · 1958
- Steinbeck v. GerosaSupreme Court of the United States · 1958
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3Cited by2 opinions
- High Tide Seafoods v. StateWashington Supreme Court · 1986
- Sears, Roebuck & Co. v. WoodsTennessee Supreme Court · 1986