Lone Star Industries, Inc. v. State, Department of Revenue
In Lone Star Industries, Inc. v. State, Department of Revenue, 97 Wn.2d 630, 647 P.2d 1013 (Wash. 1982), the Washington Supreme Court specifically rejected the primary purpose test imposed by the Washington Department of Revenue.
The court held that the purchase of iron grinding balls and firebrick, used in the manufacture of Portland Cement, was not subject to a retail sales tax or use tax. See 647 P.2d at 1015.
The court emphasized the fact that the iron grinding balls and firebrick actually "supply essential ingredients or components of the finished product." 647 P.2d at 1016.
Washington's definition of "retail sale" or "sale at retail" means every sale of tangible personal property except "purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property." 647 P.2d at 1014-15.