Gandy v. State

— In these consolidated cases the appellants Gandy et al. are in the business of leasing automobiles and trucks on long-term written leases; and the appellant Washington Elks Major Project, Inc., is one of their lessees. Prior to April 1, 1959, the appellants entered into a substantial number of leases extending beyond April 1, 1959, and possession of the vehicles was transferred to the lessee prior to that date.

These vehicles were purchased by the lessors for the purpose of leasing them, and a retail sales or compensating use tax was paid under the law in effect at that time. The lessors…