Wasem's, Inc. v. State

This is an action pursuant to RCW 82.32.180 for refund of sales and B and O excise taxes paid under protest after assessment by the State Tax Commission. The trial court sustained the assessment, and the taxpayer has appealed.

The appellant corporate taxpayer operates two drug stores, a furniture store, a camera and gift shop, and a warehouse in Clarkston, Asotin County, Washington. Clarkston is located on the state line adjacent to Lewiston, Idaho. Substantial proportions of appellant’s furniture and drug business are with Idaho residents. Prior to the fall of 1955, appellant paid sales and B…