Continental Coffee Co. v. State

This is an action for a refund of business and occupation taxes levied by the defendant (appellant), the Tax Commission of the State of Washington, and paid under protest by the plaintiff (respondent), Continental Coffee Company of Washington.

The plaintiff is in the business generally of selling coffee, tea, spices and condiments of all kinds and description to restaurants, hospitals and other large users of such products. It secures green coffee beans from various countries throughout the world in large, 132 to 200-pound burlap bags. At its 6-story building in Seattle, the following…