Supreme Court of Rhode Island August 5, 1977, 75-251-M.P. and 75-255-Appeal (Prospecting Unlimited, Inc. v. Norberg)

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Paolino, J.

These consolidated cases are before us on appeal and on certiorari for a review of a Superior Court judgment affirming a decision of the respondent, the tax administrator. The respondent had assessed on each petitioner a use tax under G.L. 1956 (1970 Reenactment) §44-18-20, as amended by P.L. 1967, eh. 179, art. 2, §7, on modular home components each had purchased.