American Steel & Wire Co. v. State

This is an action to recover a tax payment collected under a statute which was later held inapplicable to interstate transactions under the Federal constitution. The state of Washington appeals from a judgment of $14,937.97.

During the years 1942, 1943, 1944, and 1945, respondent, a foreign corporation authorized to do business in this state, made wholesale and retail sales to Washington purchasers. It is agreed that these were “interstate sales.” The tax was paid bimonthly, during the period from January, 1942, through December, 1945, on the basis of respondent’s sales to Washington…