Bond v. Burrows

We hold that RCW 82.04.2902(1) and (2) are unconstitutional as violating Const. art. 11, § 9. We further hold that the 6.5 percent state sales tax enacted during the 1983 legislative session shall uniformly be applied and collected in all counties of the state of Washington prospectively commencing on January 1, 1985.

In 1983, the Washington Legislature increased the retail sales tax rate from 5.4 percent to 6.5 percent, except in "border" counties. Border counties are defined as:(1) Those counties physically bordering on or included within a standard metropolitan statistical area, as…