Legal Opinion
Inland Empire Dairy Ass'n v. Department of Revenue
Court of Appeals of Washington
Decided December 19, 1975No. 1270-3PublishedCited by 1 opinion
1Opinion of the CourtMcInturff, C.J.
The Washington State Department of Revenue appeals from the Superior Court’s reversal of a tax deficiency assessment by the Board of Tax Appeals against the Inland Empire Dairy Association.
The Department of Revenue seeks to levy a sales tax,1 and a business and occupation tax2 against the Dairy Association. Both these taxes are upon the alleged sale of gallon plastic milk containers used by the dairy on retail home delivery routes.
There is no substantial dispute as to the material facts. The dairy delivered milk to its customers in 1-gallon plastic containers and the customer’s account was…
Also in this document: Concurrence.
2Cases cited7 opinions
- Leschi Improvement Council v. Washington State Highway CommissionWashington Supreme Court · 1974
- People v. . CannonNew York Court of Appeals · 1893
- Goebel Brewing Co. v. State Board of Tax AdministrationMichigan Supreme Court · 1943
- Belleville Dr. Pepper v. KorshakIllinois Supreme Court · 1966
- LONG MANUFACTURING COMPANY v. JohnsonSupreme Court of North Carolina · 1965
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Weyerhaeuser Co. v. Department of RevenueCourt of Appeals of Washington · 1976