Kitsap-Mason Dairymen's Ass'n v. Washington State Tax Commission

The Washington State Tax Commission imposed a deficiency tax assessment against the Kitsap-Mason Dairymen’s Association. The Tax Commission appeals from the trial court’s judgment that granted Kitsap a tax refund of $4,957.30 with interest and costs.

During the audit period (January 1, 1962 to March 31, 1966) Kitsap sold between two and three hundred thousand dollars worth of dairy products a month, a substantial part of which was subject to retail sales tax.

Most retail sales were made on home delivery routes. Customers received itemized monthly bills which included the applicable sales tax on…