Washington Sav-Mor Oil Co. v. State Tax Commission

This action was brought by the appellant, a Washington corporation, in the form of an appeal from an order of the Tax Commission sustaining an earlier assess ment of excise taxes against the appellant. The superior court upheld the decision of the commission, and this appeal followed.

The evidence disclosed that the assessments in question were for business and occupation taxes prescribed by RCW chapter 82.04 under the wholesaling classification. The tax was measured by the gross proceeds of appellant’s sales of petroleum products to service stations and upon its sales of such products to Time…