Pierce County v. State

Ryan, J. †

This is an appeal from a judgment in favor of the respondents which provided that the appellant is liable for payment of retail sales tax. The facts of the case are simple. It was heard in the trial court on an agreed stipulation of facts.

The appellant, Pierce County, after calling for public bids, awarded contracts in 1960 and in 1961 to the respondent Cascade Asphalt Paving Company (hereinafter called Cascade), for the crushing and stockpiling of rock in a number of gravel pits situated in Pierce County. These pits were the property of the county and all gravel produced from them…