Court Opinion

ID: 9590898
Source: CourtListenerOpinion
Date Created: 2023-08-21 23:59:17.33474+00
Date Added: 2024-06-11T18:01:06.654171
License: Public Domain

Felton, J.,
dissenting. Under the agreed statement of facts in this case, I think that the shoe repairman makes a retail sale of every article or product which is not so inconsequential that no separate charge is made therefor. I think that exception (a) of section 2-A of the sales tax act answers the question this case presents. The question presented must be answered objectively, according to the intention of the legislature, and not on the *369basis of how one shoe repairman, or even all of them, handled transactions with customers. Exception (a) is: “Professional or Personal Service Transactions which involve sales as inconsequential elements for which no separate charges are made.
. .” The clause, “for which no separate charges are made,” does not in my opinion mean that for a separate charge to be made to a customer a shoe repairman must make out a bill and separate the charge. It means that if a shoe repairman places new rubber heels on a pair of shoes, the sale of the heels is not inconsequential. Common sense and everyday experience are enough proof of that statement without any refined argument. And the charge is made in the eyes of the law even if the separate charge is not on the customer’s bill. If anyone doubts the truthfulness of that statement, let him purchase a pair of rubber heels at one place and have them put on his shoes at another. The majority opinion, as to consequential items, changes the tax from a retail sales tax to a wholesale sales tax. In addition, it gives to shoe repairmen the power and authority to write their own sales tax law by electing to make or not make separate charges for substantial and consequential items. The fact that the leather used in a half or whole-sole job somewhat changes form is immaterial. It makes no difference whether the leather or other material is cut in shoe-sole shape by the manufacturer or repairman. There is a sale of material just as where a tailor-made suit of clpthes is sold. In my opinion the legislature did not intend that a shoe repairman should pay the tax on his materials in such cases, because they knew that he actually made no separate charge on the bill to the customer. The law was not written for shoe repairmen alone but was written to cover all situations covered by the words of the act. It certainly did not intend that the repairmen in any category write their own law by their method of billing customers. I do not see that any light is shed on legislative intention by arguments as to difficulty of collections. I see no reason why there should be any more difficulty in collecting from shoe repairmen than from various other businesses. I am of the opinion that shoe repairmen should collect the sales tax from their customers on articles or wares which are substantial enough for them to make a charge therefor to the customer.