Georgia-Pacific Corp. v. Clark County

This appeal involves the taxability of imported plywood paneling which undergoes limited processing in Washington by the taxpayer, Georgia-Pacific Corporation, prior to shipment to points outside the state. Specifically, we are required to determine whether, under the facts described below, the processing leaves the plywood “in substantially the same form” so as to qualify for an *705exemption from personal property taxation under RCW 84.36.300.1

Clark County assessed Georgia-Pacific on the plywood paneling for the year 1970. The taxes were paid under protest and in this action Georgia-Pacific…