State v. Levey

SIMPSON, Justice.

This appeal calls into question the construction of certain provisions of the State Revenue Law. ,

The appellee taxpayer was doing business during the taxable period in selling bakery products both at wholesale and retail. Among his customers he sold to certain institutions of the county, such as schools, which will be referred to as county sales, and at wholesale to Pizitz Department Store and some private hospitals.

The State Department of Revenue levied an assessment for a sales tax against him for the amount of the gross sales shown on his ledger on which he had not…