Bowman v. State Tax Commission

GARDNER, Justice.

Appellants are engaged in selling livestock, mules, horses, and cattle, both at wholesale and retail, “which said livestock are not raised or bred by them,” to use the language of the bill.

They seek a declaratory judgment of nonliability to the payment of the privilege or license tax imposed under the provisions of the Sales Tax Revenue Act of February 1937, Acts 1936-37, Special Session, p. 125, and prosecute this appeal from an adverse ruling in the court below.

It is, of course, clear enough that the livestock they sell constitute tangible personal property, the sale of…