Supply Co. v. . Maxwell, Comr. of Revenue

Under tbe Emergency Revenue Act of 1937, Article Y, section E, of chapter 127, Public Laws 1937, “wholesale” and “retail” merchants are required to pay a sales tax, as a license or privilege tax, upon tbe sale within this State of tangible personal property, tbe rate upon sales at wholesale being 1/20 of 1 per cent and tbe rate upon sales at retail being 3 per cent of tbe value of tbe merchandise sold.

It is further provided in tbe act that “tbe sale of any article of merchandise by a ‘wholesale merchant’ to any one other than a merchant for resale” shall be taxable at tbe retail rate, and tbe…