Day & Zimmermann, Inc. v. Calvert

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the sale for resale exemption, which also exempts use tax, applies when title passes to the federal government
• holding that the sale for resale exemption, which also exempts use tax, applies when title passes to the federal government
• holding that a federal contractor who transferred title of items to the government could claim a sale for resale exemption
• holding that a federal contractor who transferred title of items to the government could claim a sale for resale exemption
• holding that the sale for resale exemption, which also exempts use tax, applies when title passes to the federal government
• holding that contractor who transferred title of items to federal government could claim sale-for-resale exemption even though ultimate resale would not actually be taxed, based on constitutional prohibition against states taxing federal government

Source: CourtListener parenthetical corpus (CC0).