Albuquerque Lumber Co. v. Bureau of Revenue

BICKLEY, Justice.

Plaintiff (appellee) conducted a department of its business known as the heating and supply department, and from such department made sales of supplies, including bathtubs, closet combinations, kitchen sinks, laundry tubs and accessories, water pipes, valves, fittings, soil pipes, boilers, radiators, hot water heaters, and accessories thereof. It is alleged that the said articles were sold only to plumbing and heating .contractors, also known as master plumbers,_ who purchased such supplies from plaintiff exclusively for the purpose of placing and installing said merchandise…