Field Enterprises, Inc. v. State

Plaintiff, a Delaware corporation with its principal place of business in Chicago, Illinois, maintains this action to recover $4,089.35 business and occupation taxes paid by it, under protest, to the state of Washington. The taxpayer’s return covered the period from August 1, 1950, through April 30, 1953, and reported.retail sales in the state of Washington, during this period, of $1, 593,276.40, all of which sales were made as hereinafter set forth.

The tax was levied pursuant to RCW 82.04.220, which provides:

“There is levied and shall be collected from every person a tax for the act or…