WEYERHAEUSER CO. v. DEPT. OF REVENUE

No. 51479-8.

106 Wn.2d 557 (1986)

723 P.2d 1141

WEYERHAEUSER COMPANY, Appellant, v. THE DEPARTMENT OF REVENUE, Respondent.

The Supreme Court of Washington, En Banc.

August 21, 1986.


Attorney(s) appearing for the Case

Helmut Wallenfels, for appellant.

Kenneth O. Eikenberry, Attorney General, and Joel M. Greene, Assistant, for respondent.


BRACHTENBACH, J.

This case presents three excise tax issues. (1) Is a corporation which primarily conducts a forest products business but ships timber via time-chartered vessels as an incident of sale to its overseas timber customers a "private carrier" entitled to the statutory sales tax exemption on bunker fuel? (2) May the Department of Revenue impute interest to an installment contract sale of timber where the contract...

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