Cody v. State Tax Commission

FOSTER, Justice.

This is. a suit in equity seeking by a declaratory judgment an interpretation of the Alabama Sales Tax Act in so far as it affects the interests of complainant. Gen. Acts 1936-37, Sp.Sess. p. 125.

The bill alleges that complainant operates a general automobile supply business, whether at retail or wholesale is not stated in exact terms, in which he sells practically all parts of every kind for automobiles, tractors, trucks, and road machinery, including automobile accessories, tires, batteries, material, and supplies such as paint, solder, tools, machinery, and other supplies…