[Download] "Cosro Inc. V. The" by Supreme Court of Washington # eBook PDF Kindle ePub Free
eBook details
- Title: Cosro Inc. V. The
- Author : Supreme Court of Washington
- Release Date : January 05, 1987
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 53 KB
Description
Distributors of California Cooler have challenged the manner in which their product is taxed. The Washington State Liquor Control Board currently applies the wine tax to the entire volume of a California Cooler, even though roughly 50 percent of that product is a mixture of water, fruit juices and sugar. The distributors argue that the wine tax should only be applied to 50 percent of a California Cooler's volume because only 50 percent of it is wine. The trial court held that the tax was properly applied and dismissed the distributors' complaint by summary judgment. We hold that the California Cooler Company, by intermingling grape wine with other liquids, has created a new product which qualifies as wine in its own right under the statutory definition. Thus, the entire volume of a California Cooler is wine and is subject to the wine tax. We affirm the trial court's judgment.