ELLETT, Justice.
This case involves the question of whether a railroad in interstate commerce is a commercial or an industrial enterprise. If it be industrial, it escapes retail sales taxes and use taxes on fuel oil which it buys and uses to propel its engines.
Our statute exempts from the taxes the sale of coal, fuel oil, etc., except those sold or furnished for domestic or commercial consumption. (Emphasis added.) (Section 59-15-4[a] and [b...
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