Claiborne Sales Company v. Collector of Revenue

PONDER, Justice.

In these consolidated suits, the Claiborne Sales Company, Incorporated, is contesting an assessment made by the Collector of Revenue for sales tax during the period beginning January 1, 1951 through August 31, 1953, in the amount of $9,469.03, penalties, and interest.

The only question in dispute is whether or not the tax is due and whether or not penalties should be assessed under the facts in this case.

The Claiborne Sales Company, Incorporated, is engaged in the business of selling ceramic tile 'and tile accessories to tile contractors exclusively. This corporation,…