Terrace Carpet Co. v. Department of Revenue

How courts have described this case

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

• plaintiff, which was engaged in the retail sale of wall-to-wall carpeting, was required to pay sales tax on carpet installation costs because installation was an “inseparable link in the completion of the transaction with the consumer”
• plaintiff, which was engaged in the retail sale of wall-to-wall carpeting, was required to pay sales tax on carpet installation costs because installation was an “inseparable link in the completion of the transaction with the consumer”

Source: CourtListener parenthetical corpus (CC0).