International Business MacHines Corp. v. David

How courts have described this case

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

• use tax not applicable to business machines manufactured out-of-State and used in State because not purchased out-of-State; raw materials not subject to use tax because not identifiable as such
• computers IBM manufactured out of state but used in state not subject to use tax because not purchased out of state; constituent raw materials not identifiable as such in state not taxable

Source: CourtListener parenthetical corpus (CC0).