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STATE, DEPT. OF REV. v. DEBENHAM ELEC. SUPPLY

No. 2105.

612 P.2d 1001 (1980)

STATE of Alaska, DEPARTMENT OF REVENUE, Appellant, v. DEBENHAM ELECTRIC SUPPLY CO., Appellee. STATE of Alaska, DEPARTMENT OF REVENUE, Appellant, v. BERKHEIMERS, INC., Appellee.

Supreme Court of Alaska.

June 20, 1980.

Attorney(s) appearing for the Case

Teo C. Spengler, Asst. Atty. Gen., Avrum M. Gross, Atty. Gen., Juneau, for appellant.

H. Russel Holland, Kenneth A. Norsworthy, Holland & Trefry, Anchorage, for appellee Berkheimers, Inc.

Thomas J. Yerbich, Wadsworth, Stanley & Yerbich, Anchorage, for appellee, Debenham Elec. Supply Co., Inc.

Before RABINOWITZ, C.J., and CONNOR, BOOCHEVER, BURKE and MATTHEWS, JJ.

OPINION

MATTHEWS, Justice.

In this case we are called upon to determine whether AS 43.70.010(a)(5), which exempts certain gross receipts from the tax imposed by the Alaska Business License Act,1 applies to the Appellees' sales of electrical and roofing supplies and other building materials to construction contractors and sub-contractors.

AS 43.70.010(a)(5) provides:

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