Legal Opinion
Alabama Precast Products, Inc. v. State, Department of Revenue
Court of Civil Appeals of Alabama
Decided February 25, 1976No. Civ. 628PublishedCited by 5 opinions
1Opinion of the Court
HOLMES, Judge.
This is an appeal from the Circuit Court of Jefferson County. The trial court sitting without a jury upheld a sales tax assessment by the Department of Revenue, appellee herein, against Alabama Precast Products, Inc. Alabama Precast appeals from that judgment.
The issue to be decided by this court is whether transportation charges for the delivery of appellant’s products incident to their sale are subject to the sales tax imposed by Tit. 51, § 786(2).
The appellee assessed the sales tax on the above mentioned transportation charges, and appellant sought review in the circuit court…
2Cases cited4 opinions
- Morgan County Commission v. PowellSupreme Court of Alabama · 1974
- East Brewton Materials, Inc. v. State, Dept. of RevenueCourt of Civil Appeals of Alabama · 1970
- State v. Natco CorporationSupreme Court of Alabama · 1956
- BUTLER AND KENNAMER WHOLESALE COMPANY v. StateSupreme Court of Alabama · 1974
3Cited by5 opinions
- McCullar v. UNIV. UNDERWRITERS LIFE INS.Supreme Court of Alabama · 1996
- Skaggs-Albertson's v. ABC Liquors, Inc.Supreme Court of Florida · 1978
- Alabama Medicaid Agency v. BEVERLY ENT.Court of Civil Appeals of Alabama · 1987
- Peacock v. Houston County Bd. of Educ.Court of Civil Appeals of Alabama · 1994
- Alabama Precast Products, Inc. v. State, Department of RevenueSupreme Court of Alabama · 1976