Craftsman Painters & Decorators, Inc. v. Carpenter

These parties appear in the same order as in the trial court and are hereinafter referred to as there.

This is an action for a declaratory judgment to test the legality of certain sales tax regulations promulgated by defendant and, if illegal, to enjoin enforcement thereof as to plaintiffs. Trial was to the court and to review its judgment sustaining the regulations plaintiffs prosecute this writ. The fourth assignment is— “The trial court erred in finding and adjudging plaintiffs to be the consumers and users of building materials which they purchase and affix to or build into buildings,…