Blackmon v. J. D. Jewell, Inc.

Hall, Presiding Judge.

The Commissioner appeals from the judgment for the taxpayer setting aside a sales tax assessment.

The taxpayer is engaged in the business of producing poultry in great- volume and for an international market. It maintains a vertical operation, i.e., it produces virtually all the necessary supplies and operates the necessary facilities which result in the finished poultry product. It operates research facilities, breeder flocks, hatcheries, growing farms, a feed mill, a processing plant (slaughtering, freezing, packaging, cooking) a by-products plant, and a large sales and…