General Motors Corp. v. Rose

I respectfully dissent from the Court’s opinion for several reasons. First, I believe the majority opinion inaccurately characterizes the Tax Commissioner’s position. The Tax Commissioner did not argue that sales of property or services must be made to persons “directly” engaged in manufacturing. Rather, he contended throughout these proceedings that in order for General Motors Corporation (GM) to qualify for the sales tax exemption, the warranty parts and services it purchased from its dealers had to be “directly used or consumed” by it in its business of manufacturing. The purchases at…