Hattemer v. State Tax Commission

GARDNER, Justice.

Complainant is a retail dealer in' coal, and seeks a declaratory judgment of his nonliability to the payment of the privilege or license tax imposed under the provisions of the Sales Tax Revenue Act of February, 1937 (Acts 1936-1937, Special Session, p. 125), and from an adverse ruling in the court below prosecutes this appeal.

If the decision of the chancellor is to be overturned, such result must rest upon the exemption feature of the statute as found in section 4 thereof (page 128). This for the reason that undisputedly the coal sold by complainant is tangible personal…