Bullock v. Delta Industrial Construction Co.

GAMMAGE, Justice.

The Comptroller of Public Accounts and others (hereafter, the State) appeal that portion of the trial court’s judgment which awarded Delta Industrial Construction Co., Inc. (hereafter, Delta) $7,157.43. This sum was attributed to local sales taxes and assessed by the State against Delta, which exhausted its administrative remedies, paid the amount under protest, and brought this suit. The suit was tried on written stipulations, the trial court rendered judgment for Delta, and this appeal by the State ensued. We will reverse the judgment of the trial court.

During the period…