G-P Gypsum Corp. v. Department of Revenue

f 18 (dissenting) — Between 1996 and 2000, the city of Tacoma collected $853,722.55 in natural gas use taxes from G-P Gypsum Corporation (Gypsum), a corporation that manufactures wallboard within the city limits. The question before us is whether Tacoma’s local tax for natural gas use applies to Gypsum, even though Gypsum first used its natural gas outside the city’s boundaries. Because the plain language of the tax statutes compels us to affirm the Court of Appeals, I dissent. See G-P Gypsum Corp. v. Dep’t of Revenue, 144 Wn. App. 664, 183 P.3d 1109 (2008), review granted, 165 Wn.2d 1023,…