Air-Mac, Inc. v. State

The Washington State Tax Commission assessed Air-Mac, Inc., of Washington for business and occupation taxes plus interest accrued between January 1958 and December 31, 1961. Air-Mac appeals from a judgment of the trial court that affirmed the assessment.

Air-Mac concedes the following findings of fact by the trial court are correct.

Finding of fact 1:

[Air-Mac] is a Washington corporation doing business within this state and other states as a machinery dealer selling material handling equipment such as fork lifts and conveyors, construction equipment such as Michigan loaders, power shovels, back…