Ala. Dep't of Revenue v. Downing

DONALDSON, Judge.

The Alabama Department of Revenue ("the Department") appeals from a judgment of the Elmore Circuit Court ("the circuit court") finding that sales of prepaid authorization numbers for wireless services on cellular telephones were not subject to the sales tax at the time the sales were made and ordering the Department to refund the amount of taxes paid. Because we determine that the sales were subject to the sales tax, we reverse the judgment and remand the cause for further proceedings.

Facts and Procedural History

Patrick Lee Downing was the sole member of Downing Enterprises,…