Bay Bottled Gas Co. v. Department of Revenue

For several years past plaintiff has been engaged in the sale and distribution of liquefied petroleum gas. Said gas is furnished by it under written contracts with its customers, most of whom are home owners, and is used for heating, cooking, refrigeration, and perhaps other purposes. In connection with its operations plaintiff uses storage tanks, cylinders and so-called “handling systems,” which systems are installed for the use of purchasers of the gas.

Claiming that the use of the equipment referred to rendered plaintiff liable to assessments under the use tax act, * the defendant imposed…