American Sign & Indicator Corp. v. State

This case considers the appropriateness of the Department of Revenue's characterization of a taxpayer corporation as a "manufacturer" rather than a "retailer" for purposes of the state business and occupation tax. RCW 82.04.

American Sign and Indicator Corporation (AS&I) appeals from judgment in favor of the State after trial of its taxpayer's suit under RCW 82.32.180 in Thurston County Superior Court for refund of $76,900.32 in additional business and occupation taxes paid by AS&I as a result of the Department's characterization of its taxpaying status. Certification of the appeal from the…