Calvert v. Canteen Company

STEAKLEY, Justice.

Respondents, Canteen Company et al., are in the business of selling tangible personal property at retail from mechanical vending machines. They sell through the machines separate items with a sales price of twenty-four cents or less. The items consist generally of candy, chewing gum, coffee, and soft drinks. The Comptroller *557of Public Accounts, the principal petitioner, required respondents to pay a two per ■cent tax on the total receipts from their sales. Respondents did so under protest and fded claims for refund. The refunds were disallowed and respondents brought this…