J & J Dunbar & Co. v. State

This appeal involves the authority of the tax commission of the state of Washington to assess a tax against respondent as a manufacturer pursuant to a revenue act.

The respondent is a domestic corporation and is licensed as a wholesaler and importer of liquor. The respondent made a report of its business and occupation tax as a wholesaler doing business within the state pursuant to RCW 82.04.270. The tax commission made an audit and classified respondent as a manufacturer as defined by RCW 82.04.110. As a result of the classification of respondent as a manufacturer, it was required to pay an…