State v. Air Conditioning Engineers, Inc.

HARWOOD, Justice.

The sole question involved in this review is whether an air conditioning contractor must pay a sales tax only upon the value of the sheet metal he uses in constructing a completed air conditioning duct system, or is the tax to be computed upon the value of the parts and components in their changed state after the contractor has bent, crimped, and partially shaped the sheet metal as component parts of the finished duct system, which partially finished parts are later taken to the job site where they are further shaped, bent, fitted, ,and connected into the finished duct system…