Legal Opinion
State, Department of Revenue v. Debenham Electric Supply Co.
Alaska Supreme Court
Decided June 20, 1980No. 2105PublishedCited by 26 opinions
1Opinion of the Court
OPINION
Before RABINOWITZ, C. J., and CON-NOR, BOOCHEVER, BURKE and MATTHEWS, JJ. MATTHEWS, Justice.
In this case we are called upon to determine whether AS 43.70.010(a)(5), which exempts certain gross receipts from the tax imposed by the Alaska Business License Act, 1 applies to the Appellees’ sales of electrical and roofing supplies and other building materials to construction contractors and sub-contractors.
AS 43.70.010(a)(5) provides:
The following gross receipts are exempted from taxation under this chapter:(5) gross receipts of a resident wholesale firm registered in the state as a…
2Cases cited12 opinions
- Union Oil Co. of California v. Department of RevenueAlaska Supreme Court · 1977
- State v. Aleut CorporationAlaska Supreme Court · 1975
- State v. J. Watts Kearny SonsSupreme Court of Louisiana · 1934
- City of Lewiston v. MathewsonIdaho Supreme Court · 1956
- Material Service Corp. v. McKibbinIllinois Supreme Court · 1942
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co.Alaska Supreme Court · 1987
- National Bank of Alaska v. State, Department of RevenueAlaska Supreme Court · 1982
- Rydwell v. Anchorage School DistrictAlaska Supreme Court · 1993
- Wilson v. Municipality of AnchorageAlaska Supreme Court · 1983
- Bartley v. State, Department of Administration, Teachers' Retirement BoardAlaska Supreme Court · 2005
21 more not listed; retrieve them via the Exa API.