Zook v. Perkins

This action was brought to review a decision of the Director of Revenue making a deficiency assessment against plaintiff in error under the Emergency Retail Sales Tax Act of 1935 (S.L. ’35, c. 189). It involvés the construction of section 2(n) of the act as applied to camelback, cushion gum, rubber cement and cord used in retreading motor vehicle tires. It was contended by plaintiff that sales of such commodities to persons engaged in the business of recapping and retreading tires were not taxable in that they were commodities of tangible personal property which became an ingredient of a…