W.R. Grace & Co. v. Department of Revenue

This is our sixth,1 and hopefully final, decision in the recent round of cases on the constitutionality of Washington’s Business and Occupation (B&O) tax on interstate manufacturers and sellers. Yet again, we are asked if the United States Supreme Court opinion in Tyler Pipe applies retroactively and, if so, what remedies are available to taxpayers who paid B&O taxes under the unconstitutional tax scheme identified by the United States Supreme Court in that decision, particularly for those periods prior to June 23, 1987, the date of the issuance of the Court’s opinion. Tyler Pipe Indus., Inc.…