[DOWNLOAD] "Moore V. Pleasant Hasler Construction Co." by Arizona Supreme Court # eBook PDF Kindle ePub Free
eBook details
- Title: Moore V. Pleasant Hasler Construction Co.
- Author : Arizona Supreme Court
- Release Date : January 09, 1937
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
ROSS, J. This action was brought by the Pleasant Hasler Construction Company against the State Tax Commission and Frank E. Fraser as director of the Sales Tax Division to secure a declaratory judgment as to the proper construction of some of the provisions of chapter 77, Laws of 1935, known as the "excise revenue act of 1935." The plaintiff, before bringing the action, had contracted with the State Highway Department to build for the state of Arizona two steel bridges and approaches on the state's right of way known as highway No. 60, agreeing to furnish all labor and materials, for which the state had agreed to pay it a lump sum. The State Tax Commission, whose duty it is to collect the taxes due the state under the said Excise Revenue Act, had demanded of the plaintiff that it pay a tax of 2 per cent. on the gross contract price it was to receive for constructing said bridges and approaches, it being its contention that the transaction constitutes a sale at retail of the personal property, such as steel, cement, sand and gravel, corrugated metal pipe, etc., entering into the construction of the bridges and taxable under the law.