W. F. Jensen Candy Co. v. State Tax Commission

MOFFAT, Justice.

In this case the taxpayer, herein designated as plaintiff, filed a sales tax return with the state tax commission for the month of July, 1935, showing total sales in the sum of $1,818 and claiming an exemption of $1,527.19; and for the month of August, 1935, its return showed sales totaling $1,798 and claimed exemptions of $1,528.52. The amount claimed to be exempt for the two periods reported represented an accumulation of sales of merchandise, the items making up such amounts being the total of sales where the amount involved in the sale was less than 50 cents for each sale.…