Harvey v. Green

THOMAS, Justice.

The appellant brought a suit against the Comptroller and the sheriff of Orange County to enjoin the collection by the sheriff of sales taxes upon warrant issued by the Comptroller.

The appellant furnishes supplies and materials for the improvement or repair of real property, so he alleged in his complaint, upon a “cost plus” basis or guaranteed price, and since he has paid all taxes on all materials purchased to fulfill the contracts made with his customers, he resists the collection of additional taxes on the theory that he is the “ultimate consumer” of the materials.

The…