Rena-Ware Distributors, Inc. v. State

The appellant, a Washington corporation, contests a deficiency assessment for business and occupation taxes, which was sustained by the trial court.

The appellant sells cookware, door-to-door, in the United States, and its wholly-owned subsidiary, Rena-Ware Distributors, Ltd., sells similar products in Canada. Sales by Rena-Ware Distributors, Inc., are made from district sales offices in approximately 30 cities in the United States, including two in the state of Washington, but all orders are received and processed at the home office in Opportunity, Washington.

Deliveries are made from…