Legal Opinion
Stroh Brewery Co. v. Department of Revenue
Court of Appeals of Washington
Decided January 12, 2001No. 24944-8-IIPublishedCited by 17 opinions
1Opinion of the CourtArmstrong, C.J.
Stroh Brewery Company sought a refund of $196,370 it paid in Business & Occupation taxes between December 1991 and June 1996. During this time, Stroh produced beer and other alcoholic beverages out-of-state and sold the products to Washington distributors, who then resold to various retail outlets, such as restaurants and taverns. Stroh petitioned the Department of Revenue for a refund of the taxes, contending that it qualified for a statutory exemption as an out-of-state manufacturer who *238distributes consumer goods only to or through a “direct seller’s representative.” For a direct seller’s…
2Cases cited18 opinions
- Duke v. BoydWashington Supreme Court · 1997
- Duke v. BoydWashington Supreme Court · 1997
- All Seasons Living Centers, Inc. v. StateWashington Supreme Court · 1995
- In Re Sehome Park Care Center, Inc.Washington Supreme Court · 1995
- Simpson Inv. Co. v. State, Dept. of RevenueWashington Supreme Court · 2000
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- DOT FOODS v. Washington Dept. of RevenueWashington Supreme Court · 2009
- Dot Foods, Inc. v. Department of RevenueWashington Supreme Court · 2009
- Doe v. Corporation of the President of the Church of Jesus Christ of Latter-Day SaintsCourt of Appeals of Washington · 2007
- Stroh Brewery Co. v. STATE, DEPT. OF REV.Court of Appeals of Washington · 2001
- New West Fisheries, Inc. v. Department of RevenueCourt of Appeals of Washington · 2001
12 more not listed; retrieve them via the Exa API.