Sine v. State Tax Commission

HENRIOD, Chief Justice:

Review of a Tax Commission assessment under an act commonly known as the Use Tax Act of 1937, 1 incident to the furnishing by Sines, motel owners, to their paying guests, of linen, towels, mattress covers, blankets, wash rags, soap, post cards, drinking glass covers, toilet bands, stationery and magazines purchased from out-of-state sources, the Sines claiming the items mentioned were exempt from the use tax under 59-16-4 (h) 2 ,as to all items mentioned, except magazines, which latter, they urge, are exempted under the definition of “newspapers” under 59-15-4(b) (1) 3…