Pope & Talbot, Inc. v. Department of Revenue

This is a direct appeal by the State of Washington, Department of Revenue, from the trial court's ruling that the levy of tax on the use of respondent's airplane in this state was not permitted by either the applicable state statute (RCW 82.12) or the United States Constitution. We affirm.

Respondent, Pope & Talbot, Inc., a foreign corporation with head offices in Portland, Oregon, owns several facilities in Washington, including a sawmill, a resort and a tree farm. On October 6, 1971, it purchased an airplane in Oregon at a purchase price of $95,000. No sales or use tax was paid to Oregon or…