Recording Devices Co. v. Porterfield

This is an appeal from a decision of the Board of Tax Appeals which affirmed an assessment of sales taxes by the Tax Commissioner against appellant.

Appellant is engaged in a business, whereby under contracts with its customers, appellant furnishes and in*209stalls time lock and recording devices on the doors of customer’s premises. Each lock furnished and installed by appellant has several keys of variable lengths. The customer then furnishes to certain of its personnel individual keys, each of which, when used to lock or unlock the customer’s door, causes a record of the time and identity of the…