DeNoon v. Limbach

I concur in the judgment of the majority. Arguably, the chalk and lumber crayons should be excepted from tax because their use occurs while the manufacturing process is taking place. This point is not even contested in appellant’s brief which contains no discussion or explanation as to why appellant Tax Commissioner thinks the chalk and crayons should be taxed.

With regard to the other items in question — the high lifts, the Barko crane, the lumber carts, fuel and spare parts — I strongly agree with the majority that these items should not be excepted from taxation as items used or consumed…