Associated Grocers, Inc. v. State

(dissenting ) — The majority finds unconstitutional the proviso in RCW 82.04.270 which exempts some retailers performing wholesale-type functions (distributors) *192from paying a business and occupation (B&O) tax on goods purchased from a wholesaler who has already paid the tax. This conclusion stems from the majority's erroneous assumption that the Legislature intended to treat distributors and wholesalers under the statute as members of the same taxpaying class.

I would find the Legislature intended to establish two classes of taxpayers under RCW 82.04.270.1 would also find that a reasonable…