VIROEN v. Schaffner

FINCH, Chief Justice.

This appeal involves appellants’ claim for refund of sales taxes paid under protest. We have jurisdiction because this case involves construction of the revenue laws of the state and for the additional reason that questions of constitutional construction are presented.

Appellants sell fresh fruit through vending machines which deliver one piece of fruit when a purchaser deposits 10⅜⅜. No sale exceeds 10$⅞ and there is no way to determine whether a person purchases more than one item. No sales tax is collected from the purchaser.

Since 1965, appellants have been filing…