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84 S Ct administrative ALR2d amount Annotation app dismd applied Ariz Asso Board of Education Board of Equalization Cal 2d Cal App 2d Cal Rptr cert collected Colonial Pipeline Co Comptroller of Treasury consumer contract Corp corporation court dismissal ex rel exemption F Supp federal funds Glander gross receipts held infra Iowa Johnson Jur 2d L Ed 2d lease legislature levied liability Morris Mo NE2d Northwestern Nat NW2d NYS2d Ohio Ops 2d public school pupils purchaser purpose regulations resale retail sales rule sale at retail sales tax act sales tax statute salvage salvors school authorities school board School Dist school district SE2d SECURED TRANSACTIONS seller selling statute providing statutory supra SW2d tangible personal property taxable taxation taxpayer teacher tenure tion Vanderbilt L Rev Walgreen Co Wash 2d