weights and oord, pulley%, gratea, nails, door and vindov hinges, and other building haxdvaxe similar In kind, and.other Item% of bui+3ing suppllerr and n&erial not inoluded In auoh artiolee aa lum- ber, roofing, tithinglee, lathe, aaeh, doora, and vindowa and aztlolee of like +nd, hereinafter called 'other materiale,"~" Another important oonalderation beera very dlreotly up- on the proper conatruotlon to give to thla statute. It 1% t&ie: We think it warnnever intended br the Legislature to perPlit Lum- ber yarda dealing in building materiala In general liketiae to deal ln thoae articles involved In the present inquiry--to handle euoh e??tlole;r tax free; and at the. same time to make those bual- neea concern8 taxable~ which happed to deal alone in such fabri- oated utllltiee. Such a law, if It were Intended by the Legia- lature, might be invalid as a diaoriminetion vithout reaeonable factual basla for different legislative treatment; but thie ques- Won need not be decided eince our aoncluelon doea not twn upon that oonaideratloni What we have raid here f$nde support in and la in her- many with our OpinLon Ho. 0-2080, dated Nay 2, 1940, addreared to Honorable George H. Shepwd, Comptroller and a prior opin- ion by tbla department, dated Jwwwy 3* 1936, llkevlae addreeaed to Honorable George II. Sheppard, Comptroller. e...-_
Ronorable Qeorge B. Sheppard, page 20
We will now annweIr your qwationa, keeping in mind that our anewera are limited to the facts stated by you. We will endeavor to answer e8oh queatlon by raying "pa' 0~ 'no" aa to whether the material deaorlbed in thb.queetlon.18 "bulld- ing material," within the ae8nlng 0r this rtatute, to-wit I 1. Cooling Syetemar - 1-A. Cooling Syetem with Best 'Ilo." 1-B. Other Cooling iyrtemat "are." 2. Heating 3yatemar - 2-A. ligtpg Byatem with Oaa Floor Furmae I . 2-B. %iReatlng System with ?aa Burner:
3. ?Zxhawt F&I (?LLtohen)8 - 3-A. For Hoodat 90.'
3-B. For Roomat %O**
4.. Ventilatorar - 4-h. Ventilatiore in Foundation 8nd Below First Bloor~l&~e: jYea,' 4-B.: ventilators Fumes, Odor and Sewer Qaet ~_' 4-O. Ventilators in Roof Conatruotlon*' "Yea." : 5. EleotrloalPixturear -~ .~,
5-A. Eleotrlo Wiring and Conduit t "Ys%aI:'y' '( ~'~,. :
'.
5-B. Eleotrioal Llghtlng Fixture%: '"Bo.~ 6. Gae Fixtures Forming an Integral Part-of the Struoturet - 6-A. Oaa Piping and Fittingat "Yee,' - The roughing in. Bonorabl? George Ii, Sheppard, page 21
7. Plumbing: - 7-A. Pipea and FIttAngs: *Yea," - the roughing In. 7-B. Plumbing Flxturea: "l0.'
7-c. Hot Yater Iieatlng Byetams "HO.'
7-D. lUtahen Slnkat 'Ho." 7-B. Septia Tenkar "PO.*
8. Carpenter~a Toola; "lea.!
9. Paint Bruehee: "Yee." 10. Sand Paperr "Yea." il. Barbed Wire, Woven Wire of all kinbe, %teel fence poate and m&al gates: *HO," exaept that material deeoribed in thla question that la sometime% used fin the %on%truatlon of a building and la kept In %tOck in order to fill auah neede Is bt.aildlq material. la. Metal Tank IUaterlalar RHO."
13. lilndmill Part%: "Ho." 14. Pump partar Qo."
Ue hope the foregoing opinion anawer8your