Mt. State Bit Service, Inc. v. State, Department of Tax & Revenue

(Filed July 14, 2005)

I concur in the majority’s holding and reasoning. I write separately to respond to several misguided contentions asserted in the dissenting opinion filed by two of my colleagues.

Initially, I note that the dissenting opinion mistakenly claims that the majority opinion extended an across-the-board use tax exemption to the taxpayer for all of the taxpayer’s business activities. The dissenting opinion wrongly states that the majority’s ruling transformed a seller of blasting materials into a coal miner.

This distortion of the majority opinion by my dissenting colleagues is…