Rose v. Glander, Tax Commr.

By the Court.

The only records kept by the appellant during the audit period were the salesmen’s separately executed orders and a record of materials purchased by appellant.

The appellant testified that semi-annual sales-tax returns were prepared by ascertaining from the salesmen’s order books the work which had been delivered to customers during the period, figuring the cost of material used in completing those orders and then computing the tax on the basis of the actual cost of material to the appellant or on the basis of the markup price. In preparing sales tax returns, no consideration was…