Legal Opinion
Coast Pacific Trading, Inc. v. Department of Revenue
Washington Supreme Court
Decided May 22, 1986No. 52158-1PublishedCited by 12 opinions
1Opinion of the CourtUtter, J.
Coast Pacific Export, Inc., and Coast Pacific Trading, Inc., seek immunity from Washington's business and occupation tax for certain sales of timber to foreign customers. The corporations claim they fall within a Department of Revenue regulation, WAC 458-20-193C, that defines a tax exemption for export sales. However, the trial court ruled that the corporations' sales do not qualify for the exemption of Rule 193C. We affirm the trial court's decision.
The parties do not dispute the facts. The two appellants, Coast Pacific Export, Inc., and Coast Pacific Trading, Inc., are engaged in the…
2Cases cited13 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
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3Cited by12 opinions
- Association of Washington Business v. Department of RevenueWashington Supreme Court · 2005
- Crowther v. Nationwide Mutual Insurance Co.Court of Appeals of Utah · 1988
- Fidelity Title Co. v. Department of RevenueCourt of Appeals of Washington · 1987
- Avnet, Inc. v. Department of RevenueWashington Supreme Court · 2016
- Avnet, Inc. v. Department of RevenueCourt of Appeals of Washington · 2015
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