General Baking Co. v. State

Plaintiff (appellant) seeks to recover from

the state certain business and occupation taxes paid under protest.

The sole question presented by this appeal is whether two phases of plaintiff’s business operations are subject to the wholesaling functions tax established by ROW 82.04-.270(2). The statute provides:

“The tax imposed by this section is levied and shall be collected from every person engaged in the business of distributing in this state articles of tangible personal property, owned by them from their own warehouse or other central location in this state to two or more of their own…