Reynolds Metals Co. v. State

This is an action by Reynolds Metals Company (hereinafter referred to as Reynolds) to obtain a refund of taxes imposed under the Washington business and occupation tax law. The trial court entered judgment denying the tax refund and injunctive relief requested. Reynolds appeals.

The taxes imposed by the Washington State Tax Commission were for the activities of producing metal aluminum and recovering cryolite at Reynolds’ plant in Longview under the classification of manufacturing, pursuant to RCW chapter 82.04.

Reynolds has operations outside the state where bauxite ore is taken from the…