Hemphill v. Tax Commission

Robert and Maxine Hemphill, owners and operators of Capitol Skateland, instituted this suit, questioning the validity of 1961 amendments respecting the sales tax, RCW 82.04.250 and RCW 82.04.050. These amendments applied the tax to the gross sales (admission fees) of skating rinks and other recreational businesses, but excluded bowling alleys. The pertinent section of the 1961 amendatory tax statute reads:

if

“The term ‘sale at retail’ or ‘retail sale’ shall include the sale of or charge made for personal, business or professional services, including amounts designated as interest, rents, fees,…