State, Department of Revenue v. Dixie Tool & Die Co.

INGRAM, Judge.

This appeal concerns sales tax assessments on several transactions by Dixie Tool & Die Company, Inc. (taxpayer). After an administrative hearing was conducted concerning these transactions, a final assessment of sales tax was issued against the taxpayer. On appeal, the circuit court overruled the Administrative Law Division and found the transactions in question to be exempt from any sales tax. The State of Alabama Department of Revenue (Department) now appeals to this court.

The dispositive issue here is whether the transactions in question by the taxpayer are exempt from sales…