Department of Revenue v. Boeing Co.

The Boeing Company appeals a decision of the Superior Court for Thurston County which held that certain equipment in the Boeing 747 assembly plant at Everett, Washington, does not qualify for manufacturing tax credits that are available under RCW 82.04.435 for fixtures that substantially add to the productive capacity of the plant. The decision of the Superior Court had reversed an administrative ruling in favor of the Boeing Company rendered by the Board of Tax Appeals. We affirm the Superior Court.

Most, but not all, of the facts are undisputed. The facts not in dispute are as follows:…