House of Lloyd, Inc. v. Director of Revenue

How courts have described this case

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

• packing material was exempt from use tax where it was purchased solely for resale, despite fact that marketer received some incidental benefit from packing material
• packing material was exempt from use tax where it was purchased solely for resale, despite fact that marketer received some incidental benefit from packing material
• not “requiring the taxpayer to prove by accounting experts what seemed obvious to a person of ordinary intelligence and business acumen”
• \Lloyd did not owe sales or use tax on its purchases of packing materials” because the court assumed that their costs were \factored into the price charged the end purchaser,” which included sales tax

Source: CourtListener parenthetical corpus (CC0).