WRIGHT, J.
This appeal raises a single question. May a retail seller of cigarettes exclude from the "selling price" or the "gross proceeds of sales" a sum equal to what has been paid for cigarette tax stamps? The trial court answered in the negative and we affirm.
The appellant sells cigarettes through coin operated vending machines. An audit by the Department of Revenue for the period from January 1, 1962, through June 30, 1966, resulted in an assessment...
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