American National Can Corp. v. Department of Revenue

— On June 23, 1987, the United States Supreme Court partially invalidated Washington's business and occupation tax (hereinafter B&O tax). See Tyler Pipe Indus., Inc. v. Department of Rev., 483 U.S. 232, 253, 97 L. Ed. 2d 199, 107 S. Ct. 2810 (1987). The Legislature amended the B&O tax statute on August 11, 1987. A group of businesses engaged in interstate commerce asks us to invalidate the newly amended statute. They also seek a refund for taxes paid during the 6 weeks which elapsed between the date of the Supreme Court decision, June 23, 1987, and the date the Legislature amended the…