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IN RE SALES & USE TAX DETERMINATION BY ST. TAX COM'R

Civ. Nos. 9027 and 9028.

225 N.W.2d 571 (1974)

In the Matter of the SALES AND USE TAX DETERMINATION made By the STATE TAX COMMISSIONER against Ace Mud Service, Inc. ACE MUD SERVICE, INC., Protestant and Appellee, v. STATE TAX COMMISSIONER, Respondent and Appellant. In the Matter of the SALES AND USE TAX DETERMINATION made By the STATE TAX COMMISSIONER against Baroid Division, National Lead Company. BAROID DIVISION, NATIONAL LEAD CO., Protestant and Appellee, v. STATE TAX COMMISSIONER, Respondent and Appellant.

Supreme Court of North Dakota.

Rehearings Denied January 30, 1975.

Attorney(s) appearing for the Case

Rolfstad, Winkjer, Suess, McKennett & Kaiser, Williston, for protestants and appellees.

Robert W. Wirtz, Sp. Asst. Atty. Gen., State Tax Department, Bismarck, for respondent and appellant.

VOGEL, Judge.

The question before us is whether the district court was correct in reversing a decision of the State Tax Commissioner which assessed additional sales tax against the appellees on moneys received by them for transportation of goods sold by them.

The appellees are in the business of selling oil well drilling muds and supplies to the oil well drilling industry in the State of North Dakota. They made sales within the State of North Dakota of various...

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