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TESORO REFINING & MARKETING v. STATE, DOR

No. 79661-1.

190 P.3d 28 (2008)

TESORO REFINING AND MARKETING COMPANY, Petitioner, v. STATE of Washington DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Washington.

Decided August 14, 2008.

Attorney(s) appearing for the Case

George Carl Mastrodonato, John Benjamin Kerr Schochet, Dorsey & Whitney LLP, Michael Barr King, Talmadge Law Group PLLC, Tukwila, WA, for Petitioner.

Anne Elizabeth Egeler, Office of the Attorney General, Cameron Gordon Comfort, Atty. General's Office/Revenue Division, Olympia, WA, for Respondent.

Garry George Fujita, Davis Wright Tremaine LLP, Seattle, WA, Michael R. Barr, Pillsbury Winthrop Shaw Pittman LLP, San Francisco, CA, for Amicus Curiae on behalf of Western States Petroleum Association.

Kristopher Ian Tefft, Association of Washington Business, Olympia, WA, for Amicus Curiae on behalf of Association of Washington Business.

FAIRHURST, J.

¶ 1 Tesoro Refining and Marketing Company (Tesoro) seeks a refund from the Department of Revenue (DOR) for the hazardous substance tax (HST) it paid for refinery gas yielded at its Anacortes, Washington, refinery. Tesoro claims its possession of refinery gas is exempt from taxation because Tesoro uses the gas within the refinery for heat. We hold Tesoro's use of refinery gas as a heat source constitutes a taxable possession of hazardous substances...

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