R. C. Mahon Co. v. Department of Revenue

Plaintiff herein, by a petition filed April 15, 1942, seeks a declaratory decree as to its liability for payment of a sales tax or a use tax. The property which either is or is not subject to the sales tax or use tax consists of materials (tangible personal property) used by plaintiff as a contractor in the construction, alteration, or improvement of real estate for others, and thereby becomes a part of their real property. It is stated in plaintiff’s brief: “Plaintiff’s main business is that of a structural steel contractor, fabricating and erecting steel in compliance with its¶contracts.”

Sal…