Copeland Corp. v. Lindley

At issue.in the instant cause is whether the charges for the fuel, oil, and grease, and the license and registration fees, are subject to sales taxes.

Since it is apparent that the various clauses governing fuel, oil, and grease, licenses and registrations, and other matters, are divisible parts of the lease contract, this court, in reviewing the decision of the Board of Tax Appeals, will consider the separate sales tax consequences of eaeh transaction under the contract. Material Contractors, supra.

B.C.5739.01(B) states:

“ ‘Sale’ and ‘selling’ include all transactions by which title or…