Legal Opinion
United States Tobacco Sales & Marketing Co. v. Department of Revenue
Court of Appeals of Washington
Decided August 20, 1999No. 22676-6-IIPublishedCited by 28 opinions
1Opinion of the CourtHoughton, J.
A distributor of tobacco products appeals a trial court order denying its motion for summary judgment and granting summary judgment in favor of the Department of Revenue. The trial court ruled that the statutory measure of the tobacco products tax is the price at which the distributor, an affiliate of the manufacturer, sells tobacco products rather than the price at which it buys them from the manufacturer. We reverse and remand for further proceedings.
I. FACTS
Appellant, the United States Tobacco Sales and Marketing Company Inc. (Tobacco Sales), is a Delaware corporation that buys, markets,…
2Cases cited34 opinions
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3Cited by28 opinions
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