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| | 65 Wn.2d 882, REYNOLDS METALS COMPANY, Appellant, v. THE STATE OF WASHINGTON et al., Respondents |
 | | The taxes imposed by the Washington State Tax Commission were for the activities of producing metal aluminum and recovering cryolite at Reynolds' plant in Longview under the classification of manufacturing, pursuant to RCW chapter 82.04. |
 | | Reynolds contends that it is not a manufacturer of the aluminum metal it ships to its own plants outside of the state for further fabrication because such metal does not constitute an article for "sale" or "commercial or industrial use" essential to the definition of the terms, "manufacturer" |
 | | Reynolds further contends that since the tax imposed is not apportioned, it places a multiple burden upon, or directly interferes with, interstate commerce, in violation of the commerce clause of the federal constitution, Art. |
| www.mrsc.org /mc/courts/supreme/065wn2d/065wn2d0882.htm (1844 words) |
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