State Department of Revenue v. Kennington

CRAWLEY, Judge.

The Alabama Department of Revenue (the “department”) assessed state, city, and county sales taxes against Mrs. Dale Kennington (the “taxpayer”), in connection with the sales of commissioned portraits painted by the taxpayer. The taxpayer paid the tax under protest and applied for a refund. The department denied the petitions for refunds, *1060and the taxpayer appealed to the department’s Administrative Law Division. After a hearing, the chief administrative law judge affirmed the department’s denial of the refund petitions. The taxpayer appealed to the Houston Circuit Court,…