State Ex Rel. Department of Revenue v. Capitol Castings, Inc.

How courts have described this case

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

• recognizing that when legislative intent cannot be determined, the statute is to be construed liberally in favor of the taxpayer
• explaining that courts strictly construe tax exemptions because they violate the policy that all taxpayers should share the common burden of taxation
• determining that a computer used in business is machinery or equipment
• providing statutes imposing taxes are to be liberally construed “in favor of taxpayers and against the government”
• finding no separation of powers issues even though the Legislature retroactively changed the statutory definition of a term in a previous statute and overturned the court’s earlier interpretation of the term
• “Our interpretation of the statute therefore should further, not frustrate, the policy of encouraging investment and spurring economic development.”

Source: CourtListener parenthetical corpus (CC0).