State Board of Equalization v. Cheyenne Newspapers, Inc.

RAPER, Chief Justice.

Liability for use taxes on certain supplies used in the process of printing newspapers and on a printing press purchased by appel-lee, Cheyenne Newspapers, Inc., is the subject dealt with in this appeal. The district court reversed the appellant, State Board of Equalization, which had held the supplies and printing press taxable.

We will affirm the district court.

The issues as stated by appellant are:

“1. Was the District Court in error in holding that chemicals, paste-up pages, *806aluminum plates, photographic supplies, or other items consumed by Cheyenne Newspapers, Inc., in…