Berry-Kofron Dental Laboratory Co. v. Smith

Action for declaratory judgment by which plaintiff sought to have the court declare it not to be engaged in the business of selling tangible personal property at retail, as defined by the Sales Tax Act of 1937, page 552 et seq., particularly Section 1, paragraph g and Section 2, paragraph a, and not subject to the provisions of the act relative to assessment and collection of the tax; also that Rule 57 promulgated by the State Auditor, so far as it applies to plaintiff, is invalid. Defendants by their answer assert that plaintiff is subject to the tax, that on the facts stated in plaintiff's…