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Sales and Use Tax Contested Tax Case Docket # 09 REV 0020 - 01/14/2010

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Issue: (1) Whether Petitioner’s sales of stone products, which it purchased, cut, and installed in its customers’ houses, were “retail sales” subject to sales tax.
(2) If so, did Petitioner meet the burden of overcoming the statutory presumption in favor of sales tax liability?