Gp Gypsum Corp. v. State Dept. of Revenue
Court of Appeals of Washington
1Opinion of the Court
183 P.3d 1109 (2008)
G-P GYPSUM CORPORATION, Appellant,
v.
STATE of Washington DEPARTMENT OF REVENUE, Respondent.
No. 35883-2-II.
Court of Appeals of Washington, Division 2.
May 20, 2008.
Franklin G. Dinces, The Dinces Law Firm, Gig Harbor, WA, for Appellant.
Peter B. Gonick, Asst. Atty. Gen. Revenue Division, Olympia, WA, for Respondent.
ARMSTRONG, J.
¶ 1 G-P Gypsum Corporation (Gypsum) appeals the trial court's decision denying it a refund of Tacoma city use taxes it paid for its use of natural gas in Tacoma. It argues that the statutory definition of "use" limits Tacoma's tax to situations where the…
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