Federal Land Bank v. Bismarck Lumber Co.

I dissent. The question for decision here is whether sales of personal property within this state to a Federal Land Bank are subject to the state sales tax. The State Sales Tax Act (Laws 1937, Chap. 249) in force during the time involved in this controversy provided:

Section 2. “There is hereby imposed ... a tax of two per cent (2%) upon the gross receipts from all sales of tangible personal property, consisting of goods, wares, or merchandise, except as otherwise provided in this Act, sold at retail in the state of North Dakota to consumers or users. ...”

Section 3. “There are hereby…