Community Telecasting Service v. Johnson

Rescript

MARDEN, Justice.

On report, including pleadings, exhibits, statement of facts and deposition, following a complaint seeking review of the administrative action of the State Tax Assessor assessing sales and use taxes under the provisions of Chapter 17, R.S.1954, as amended.

Plaintiff was engaged in the television broadcasting business. In connection with that business and by contract with customers, it prepared art work and slides to be televised for the purpose of advertising customer’s business. These contracts with the customers provided that for consideration plaintiff would furnish…