Lockwood v. Commissioner of Revenue

The legislature of the State at its current session undertook to increase revenues deemed necessary to defray governmental expenses. To accomplish that end PA 1959, No 263, was enacted as an amendment to the use tax act of 1937.* Said amendment followed in terminology the language of the statute as originally adopted. By section 3 thereof provision was made for an increase of the use tax to 4%, subject to the further. provision that if the property used, stored or consumed, had been acquired in a transaction on which the 3% sales tax† had been paid then the use tax should be 1% of the price…