Ralph Child Construction Co. v. State Tax Commission

WADE, Chief Justice.

Ralph Child and Ralph Child Construction Company seek by this action a review *56of sales and use tax assessments against them. Child is a general contractor constructing telephone systems, building and other facilities. He claims the State Tax Commission made five unauthorized assessments of sales and use tax against them because:(1) The sales tax assessment against the purchase of telephone poles as the ultimate consumer from Southam and Sons is authorized only against the seller and not against the ultimate consumer.(2) The purchase of telephone supplies and equipment from…