Carpenter v. Carman Distributing Co.

Defendant in error, hereinafter referred to as the company, brought this action against the Director of Revenue, plaintiff in error here, under the Uniform Declaratory Judgments Act, seeking an adjudication that certain sales of tangible personal property made by it to laundries and dry cleaners were not subject to the retail sales tax (chapter 230, S.L. ’37; chapter 144, C.S.A. Supp. ’39, et seq.). The trial court, in accord with the contentions of the company, held the involved sales nontaxable and the Director of Revenue here seeks a review of that decision. Amicus curiae are aligned on…