State Department of Revenue v. Mon-Cre Telephone Cooperative, Inc.

SAM A. BEATTY, Retired Justice.

The defendant, the Department of Revenue, appeals from a judgment in favor of the plaintiffs, Mon-Cre Telephone Cooperative, Inc., New Hope Telephone Cooperative, Inc., and Farmers Telephone Cooperative, Inc. We affirm.

The Cooperatives are nonprofit member-owned corporations that provide local telephone service in certain rural areas of Alabama. They were created pursuant to § 37-6-41, Ala.Code 1975, which authorizes electric cooperatives to provide telephone service to members in rural areas. The three Cooperatives are the only telephone cooperatives in the…