Suggs Music Co. v. State, Department of Revenue

WRIGHT, Presiding Judge.

The taxpayer-plaintiff in the suit below, Suggs Music Company, Inc., is engaged in the vending machine business. During the years 1970-1974, Suggs purchased a number of used machines. Some of these machines were used as temporary replacements for machines on location, and some were stripped for spare parts. These surplus machines were stored in a warehouse, and licenses were not purchased for them.

Suggs testified that he was in the practice of affixing license decals to his machines on location with Scotch tape so that the decals could be removed and placed on the…