Scott Paper Co. v. Johnson

On report. The facts are presented by agreed statement. The application of a portion of Sec. 2 of Chap. 17, R. S., 1954 (Sales and Use Tax Law) to the agreed facts is in issue. The pertinent portion of Sec. 2 reads:

“ ‘Sale price’ means the total amount of the sale or lease or rental price, as the case may be, of a *20retail sale, including any services that are a part of such sale, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property of any kind or nature, and also any amount for which credit is allowed by the seller to the purchaser,…