Spere v. State

How courts have described this case

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

• holding that models designed to convey advertising ideas were taxable as tangible personal property under the Act because “these models were the very embodiment of the ideas”
• declining to separate the cost of the materials used to fabricate advertising design models from costs to design and produce these models
• true object of company’s business of selling software was the selling of information, not the tangible personal property of tapes and cards

Source: CourtListener parenthetical corpus (CC0).