Stauffer Chemical Co. v. State Department of Revenue

YATES, Judge.

This is a use tax assessment case. The Alabama Department of Revenue (Department) assessed state use tax against Stauffer Chemical Corporation. The assessment was affirmed by the Department’s administrative law judge. The trial court affirmed this decision. We likewise affirm.

Two issues were presented for our review: whether Stauffer should be exempt from a use tax; and whether the imposition of the use tax on out-of-state purchases is an unconstitutional discrimination against interstate commerce. We find that the latter issue is not preserved for our review.

As to the first…