Pledger v. Halvorson

Andree Layton Roaf, Justice.

This is an appeal by the Director of the Department of Finance and Administration and the Commissioner of Revenues from a chancellor’s holding that the appellees’ mobile homes, which were attached to rented lots in a mobile-home park, were fixtures and not tangible personal property subj'ect to the gross-receipts (sales) tax. The chancellor ordered a refund to the appellees of the gross-receipts taxes paid upon purchase of their mobile homes and awarded attorney’s fees to the appellees. We agree that the chancellor erred and reverse and dismiss.

Each of the…