OTIS, Justice.
The commissioner of taxation seeks review of a decision of the Tax Court exempting from the sales tax material purchased by taxpayer, Brandt Electric, Inc., after the effective date of the act imposing the tax. The issue is whether a contract entered after the act imposing the sales tax was adopted, but before its effective date, confers exemption on material purchased after the effective date pursuant to such contract. We hold that material thus acquired...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
