Wetterau, Inc. v. Department of Taxes

Wetterau, Inc., appeals from the decision of the Washington Superior Court affirming a sales and use tax deficiency assessment lodged against Wetterau by the appellee Department of Taxes, and upheld by the Commissioner of Taxes. The assessment in dispute was made on receipts from the sale of wrapping and packaging supplies, including paper bags, by Wetterau to retail grocers in Vermont. A portion of the assessed taxes has been paid, leaving $11,155.32, plus interest, at issue.

I

Wetterau first argues that the superior court erred in concluding that the sale of packaging materials by it to…