COMMUNITY ACTION AGCY. OF HUNTSVILLE MADISON CTY., INC. v. State

This case involves the cancellation by the Alabama Department of Revenue of the exemption of a non-profit corporation from the payment of Alabama state sales and use taxes

Community Action Agency of Huntsville, Madison County, Inc., filed in the Circuit Court of Montgomery County, Alabama, a complaint and asked the trial court to enjoin the State of Alabama, et al., from cancelling its sales and use tax exemption. All facts and issues were stipulated by the parties From these facts, the trial court found the Community Action Agency was not exempt from the payment of state sales and use tax on…