Simpson v. State

—Plaintiffs Walter Simpson and Robert Greer appeal from an order granting summary judgment to the State of Washington Department of Revenue following plaintiffs' suit for a refund of use taxes paid. Two issues are raised on appeal: first, whether the trial court correctly determined that a use tax exemption for articles acquired in another "state" applies only to states of the United States; and second, whether a use tax exemption applicable only to states of the United States is unconstitutional as a burden on foreign commerce and a denial of equal protection. We reverse.

Plaintiffs are…