Mountain Pacific Chapter v. State

Effective July 1, 1971, chapter 299, Laws of 1971, 1st Ex. Sess., amended the statutory definitions of the terms “sale at retail” and “consumer” as defined in RCW 82.04, the business and occupation tax act. By statute, those redefinitions apply equally to the provisions of RCW 82.08, the retail sales act. RCW 82.08.010 (4). We are concerned herein with application of those redefinitions to a limited class of state sales tax obligations.

Prior to July 1, 1971, contractors on state highway construction contracts were considered “consumers” in respect to tangible personal property even though…