Boyer-Campbell Co. v. Fry

This appeal is with respect to the meaning of that portion of Act No. 167, Pub. Acts 1933, approved June 28th, and known as the “general sales tax act,” which reads:

“The term ‘sale at retail’ means any transaction by which is transferred for consideration the ownership of tangible personal property, when such transfer is made in the ordinary course of the transferor’s business and is made to the transferee for consumption or use or for any other purpose than for resale in the form of tangible personal property.” Section 1 (b. 1).

“The term ‘sale at retail’ includes sales of electricity for…