People v. Monterey County Ice & Development Co.

Plaintiff brought this action to recover taxes, interest and penalties alleged to be due from defendant under the Retail Sales Tax Act of 1933 (Stats. 1933, p. 2599), on sales of ice made by defendant to certain lettuce packers. The cause was tried by the court sitting without a jury and judgment was entered in favor of plaintiff. Defendant appeals from said judgment.

The only issue made by the pleadings was whether the sales were retail sales within the meaning of the act. Subdivision (c) of section 2 of the act defines “retail sale” as follows: “A ‘retail sale' or ‘sale at retail’ means a…