Legal Opinion
Agrilink Foods, Inc. v. Department of Revenue
Washington Supreme Court
Decided January 13, 2005No. 74478-5PublishedCited by 68 opinions
1Opinion of the Court
¶1 Agrilink Foods, Inc. (Agrilink) filed suit against the state of Washington, Department of Revenue (DOR), claiming overtaxation on its canned chili products. Agrilink was taxed at the general manufacturing rate of 0.484 percent pursuant to RCW 82.04.240 but claims the *394appropriate rate should have been 0.138 percent under RCW 82.04.260(4), which relates to perishable meat products. The lower tax rate applies to “every person engaging within this state in the business of slaughtering, breaking and/or processing perishable meat products and/or selling the same at wholesale.” RCW 82.04.260(4).…
2Cases cited9 opinions
- Western Telepage, Inc. v. City of TacomaWashington Supreme Court · 2000
- Western Telepage, Inc. v. City of Tacoma Department of FinancingWashington Supreme Court · 2000
- Bravo v. Dolsen CompaniesWashington Supreme Court · 1995
- United Parcel Service, Inc. v. Department of RevenueWashington Supreme Court · 1984
- State v. HahnCourt of Appeals of Washington · 1996
4 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- Alaska Airlines v. Judy SchurkeCourt of Appeals for the Ninth Circuit · 2018
- Cerrillo v. EsparzaWashington Supreme Court · 2006
- Cerrillo v. EsparzaWashington Supreme Court · 2006
- HomeStreet, Inc. v. STATE, DEPT. OF REVENUEWashington Supreme Court · 2009
- HomeStreet, Inc. v. Department of RevenueWashington Supreme Court · 2009
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