Legal Opinion
Smith v. Sears, Roebuck & Co.
Court of Civil Appeals of Alabama
Decided June 9, 1995No. AV93000879, 2940077PublishedCited by 5 opinions
1Opinion of the Court
These consolidated appeals involve a dispute over the collection of sales tax on fertilizers, insecticides, and herbicides.
In July 1991, W.A. Visintainer and others (taxpayers), individually and as a class, filed a complaint against K-Mart and numerous other fictitious defendants (merchants), alleging that the merchants had illegally collected sales tax on fertilizers, insecticides, and herbicides, in violation of Ala. Code 1975, §§ 40-23-4(a)(2), (4), and (25). The taxpayers sought damages and refunds, as well as an injunction to prevent any future sales tax collections on these items.
K-Mart…
2Cases cited27 opinions
- Bass v. SOUTHTRUST BANK OF BALDWIN CTY.Supreme Court of Alabama · 1989
- United States v. DarusmontSupreme Court of the United States · 1981
- Capital Alliance Ins. v. Thorough-CleanSupreme Court of Alabama · 1994
- Crowne Investments, Inc. v. BryantSupreme Court of Alabama · 1994
- Bevill v. OwenSupreme Court of Alabama · 1979
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3Cited by5 opinions
- Meyer v. SantemaSouth Dakota Supreme Court · 1997
- Monroe v. Valhalla Cemetery Company, Inc.Court of Civil Appeals of Alabama · 1999
- State Department of Revenue v. Wells Fargo Financial Acceptance Alabama, Inc.Court of Civil Appeals of Alabama · 2008
- Magee v. the Home Depot U.S.A., 2100715 (ala.civ.app. 11-4-2011)Court of Civil Appeals of Alabama · 2011
- City of Arab v. Cherokee Electric CooperativeSupreme Court of Alabama · 1995