Burford-Toothaker Tractor Co. v. Curry

BOULDIN, Justice.

This appeal involves the construction of our sales tax statutes as applied to the particular business set forth in an agreed statement of facts.

Appellant is, and has been since 1937, in the business of selling “caterpillar tractors” to concerns engaged in the business of cutting trees and sawing logs into lumber from standing timber. The tractors are sold to be used and are used to pull logs out of swamps on their way to the sawmill.

The tractor consists of a diesel or gasoline engine mounted on a frame, which in turn is mounted on wheels. The motive power is communicated to…