Calhoun Publishing Co. v. State

As to the issue of whether or not the taxpayer was performing a “service,” I respectfully dissent.

The record indicates that the taxpayer did typesetting for Grant, as well as preparing the negatives of the “pasted up” pages. The taxpayer then took the negatives and printed the paper. Therefore, I believe the better reasoned view to be that the taxpayer in this instance was rendering a service to Grant with the incidental use of some tangible personal property in connection therewith. Under this view the gross receipts the taxpayer derived would not be subject to the retail sales tax.

I am…