Carrington Co. v. Department of Revenue

(dissenting) — The court, I think, fails to make that fundamental distinction upon which nearly all state revenue depends: The difference between a thing to be taxed and the business of making, transporting and selling it; the difference between taxing the privilege of retailing and taxing the goods themselves. There are other differences, too, but unless that primary distinction is observed by the courts, a major segment of business, commercial and financial activity within the state will be sheltered from business and occupation taxes. I would preserve that distinction in interpreting the…