Jewel Tea Co. v. State Tax Commissioner

This controversy involves construction of chapter 249, Session Laws of 1937, known as the “Sales Tax Act.”

Section 2 of the Act imposes a tax of two per cent upon the gross receipts from all sales of tangible personal property, except as exempted, sold at retail in this state to consumers or users. Section 6 requires the retailer to add the tax, or its average equivalent, to the sales price or charge, and when added, such tax constitutes a part of the price or charge. Section 10, subd. (2) provides that “every retailer, at the time of making the return required hereunder, shall compute and pay…