Ex Parte Disco Aluminum Products Co., Inc.

This case involves the application of the sales tax to a manufacturer which installs its products outside Alabama. The circuit court and the Court of Civil Appeals, 455 So.2d 846, upheld an assessment of state and county sales taxes against petitioner, Disco Aluminum Products Company, Inc. Disco petitioned this Court for a writ of certiorari. Two companies which have been subjected to tax assessments similar to that against Disco have filed amicus briefs.

The facts are set out in the opinion of the Court of Civil Appeals. Briefly, we reiterate that Disco purchases aluminum, glass, and other…