PRENTICE, Justice.
This case arose out of the passage of the House Enrolled Act No. 1143 by the first regular session of the 98th General Assembly, as an integral part of the so-called "tax package" enacted to restructure the Indiana tax laws. The Act, now Public Law No. 47, Acts of 1973, amends the Gross Income Tax Act of 1933 and is entitled, "An Act to amend I.C. 1971, 6-2-1 concerning the gross income, sales and use tax." The effect of the aforementioned act is...
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