Mead & Sons, Inc. v. Department of Revenue, State Tax Commission

Pursuant to the provisions of the Selective Sales Tax Act of 1937, as amended, suit was brought by the State Tax Commission for the recovery of sums assessed against Mead & Sons, Inc., as sales taxes due for the period of October 1, 1969 to September 30, 1972. There is no dispute as to the amount of taxes which would be due if taxes are collectible on the transactions involved. The amount would be $1,976.58 plus penalty and interest. Judgment for that amount was rendered by the district court in favor of the Tax Commission and against the taxpayer. Mead & Sons has appealed.

It has been…