Legal Opinion
Carrington Co. v. Department of Revenue
Washington Supreme Court
Decided October 10, 1974No. 42791PublishedCited by 3 opinions
1Opinion of the CourtBrachtenbach, J.
— The states are prohibited from levying any impost or duty upon imports or exports. U.S. Const, art. 1, § 10.
Our business and occupation tax law accommodates this restraint by excluding from that tax amounts derived from business which the State is prohibited from taxing under the United States Constitution. RCW 82.04.430 (6).
Here we are concerned with the correctness of the trial court’s holding that plaintiff’s sales, as described later, involved exports and therefore were free from the state business and occupation tax on retailing as imposed by RCW 82.04.250. Plaintiff seeks a refund,…
2Cases cited11 opinions
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Champlain Realty Co. v. Town of BrattleboroSupreme Court of the United States · 1922
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Thames & Mersey Marine Insurance v. United StatesSupreme Court of the United States · 1915
- A. G. Spalding & Bros. v. EdwardsSupreme Court of the United States · 1923
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3Cited by3 opinions
- Coast Pacific Trading, Inc. v. Department of RevenueWashington Supreme Court · 1986
- City of Tacoma v. General Metals of Tacoma, Inc.Washington Supreme Court · 1974
- City of Tacoma v. General Metals of Tacoma, Inc.Washington Supreme Court · 1974