Chicago Bridge & Iron Co. v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• Washington's B & O tax is inherently proportional to in-state activities
• construction contractor could not avoid B&O tax by bifurcating the design and manufacturing components of contracts for construction services from the installation of products in Washington
• construction contractor could not avoid B&O tax by bifurcating the design and manufacturing components of contracts for construction services from the installation of products in Washington
• states have “‘a significant interest in exacting from interstate commerce its fair share of the cost of state government’” (quoting Dep’t of Revenue v. Ass’n of Wash. Stevedoring Cos., 435 U.S. 734, 748, 98 S. Ct. 1388, 55 L. Ed. 2d 682 (1978))

Source: CourtListener parenthetical corpus (CC0).