Court of Appeals of Washington January 12, 2001, No. 24944-8-II (Stroh Brewery Co. v. Department of Revenue)

Armstrong, C.J.

Stroh Brewery Company sought a refund of $196,370 it paid in Business & Occupation taxes between December 1991 and June 1996. During this time, Stroh produced beer and other alcoholic beverages out-of-state and sold the products to Washington distributors, who then resold to various retail outlets, such as restaurants and taverns.