McKendrick v. State Tax Commission

CROCKETT, Chief Justice.

Review of decision of the Tax Commission assessing deficiency of $345.28 as the 2% state sales tax on plaintiff’s sales of artificial limbs, which the Commission held to be “retail sale of tangible personal property.” 1

Plaintiff’s position is that what he sells is in essence a professional service in making the artificial limb and in fitting it to and training the user, comparable to furnishing such other personal aids as dental plates and artificial eyes; and that the materials used represent such a small portion of the total charge that they are “merely incidental”…