Spencer Gifts, Inc. v. Taxation Div. Director

How courts have described this case

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

• holding that, for sales tax purposes, payments for computer tapes containing mailing lists are payments for the information on the tapes and not for the tapes as such
• real object of the transaction involves intangible personal property

Source: CourtListener parenthetical corpus (CC0).