Weyerhaeuser Co. v. Department of Revenue

This is an action for a refund of use taxes (RCW 82.12.020) assessed and paid for the period January 1, 1964, through December 31, 1967. Defendant, the Department of Revenue, appeals from a judgment of the Cowlitz County Superior Court reversing the decision of the Board of Tax Appeals upholding defendant’s assessment of the use tax on plaintiff Weyerhaeuser Company’s use of calcium chloride in its manufacture of corrugating medium. The sole question on appeal is whether plaintiff is exempt from the imposition of this tax. For the reasons stated below, we find that it is.

The facts as found by…