State v. American Brass, Inc.

L. CHARLES WRIGHT, Retired Appellate Judge.

American Brass, Inc., filed petitions for a refund of state and Henry County sales taxes with the .Alabama Department of Revenue. The Department denied the petitions. American Brass appealed the denial to the Administrative Law Division. Following a hearing, the administrative law judge determined that American Brass was not entitled to the refund. The Commissioner of the Department adopted the administrative law judge’s recommendation. American Brass appealed the order to the Circuit Court of Henry County. Following a hearing, the circuit court held…