The Washington Supreme Court found that a manufacturer of canned chili was not subject to the Business and Occupation tax manufacturing rate of taxation, but instead could be taxed at a lower Business and Occupation rate related to perishable meat products. The State argued that the final product of the process was not a perishable meat product as the canned chili never became unsafe to consume. The court ruled that the text of the legislation did not intend to impose a perishable finished product requirement. The court found that the imposition of a perishable finished product requirement could not be justified since the subject of the tax was the manufacturing activity. (Agrilink Foods, Inc. v. Washington Department of Revenue, January 13, 2005)