Eusco, Inc. v. Huddleston

OPINION

ANDERSON, Justice.

At issue in this sales tax direct appeal is whether the taxpayer’s sales of truck bodies to out-of-state utility companies constitute either “selling tangible personal property at retail in this state,” or “installing of tangible personal property ... where a charge is made for such installation,” so as to make the sales taxable under the Retailers’ Sales Tax Act; or whether the sales fall within the exemption for “articles of tangible personal property imported into this state or produced or manufactured in this state for export.” The Chancellor found that the…