Legal Opinion
State v. Tri-State Pharmaceutical
Court of Civil Appeals of Alabama
Decided April 4, 1979No. Civ. 1738PublishedCited by 9 opinions
1Opinion of the Court
The State Department of Revenue appeals from a decree rendered by the Circuit Court of Montgomery County holding that Tri-State Pharmaceutical's sales of pharmaceutical drugs to hospitals were sales for resale or wholesale sales and therefore not subject to tax. We reverse.
Pursuant to Code of Alabama 1975, § 40-2-22, appellee Tri-State Pharmaceutical (hereinafter referred to as Tri-State) appealed to the Circuit Court of Montgomery County from nine final assessments entered by appellant Department of Revenue, State of Alabama (hereinafter referred to as the State). The trial court ordered…
2Cases cited7 opinions
- Haden v. McCartySupreme Court of Alabama · 1963
- Sheehan v. Liberty Mutual Fire Insurance Co.Supreme Court of Alabama · 1972
- East Brewton Materials, Inc. v. State, Dept. of RevenueCourt of Civil Appeals of Alabama · 1970
- Crutcher Dental Supply Co. v. RabrenSupreme Court of Alabama · 1971
- State v. Thiokol Chemical CorporationCourt of Civil Appeals of Alabama · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Robinson v. City of MontgomerySupreme Court of Alabama · 1986
- Pilgrim v. GregoryCourt of Civil Appeals of Alabama · 1991
- Lepeska Leasing Corp. v. STATE, DEPT. OF REVENUECourt of Civil Appeals of Alabama · 1981
- Blue Cross-Blue Shield of Ala. v. CaudleCourt of Civil Appeals of Alabama · 1981
- Baptist Medical Centers v. State, Department of RevenueCourt of Civil Appeals of Alabama · 1987
4 more not listed; retrieve them via the Exa API.