State v. International Trade Club, Inc.

HOLMES, Judge.

This is a tax case.

This case originated from a final assessment of sales tax entered by appellant-State of Alabama in the amount of $6,381.57. Taxpayer appealed the final assessment to the Circuit Court of Mobile County. That court found the taxpayer was not liable for the tax. Specifically, the trial court found that the fifteen percent service charge collected by the taxpayer from its members is not a part of the “gross receipts of sales” under Tit. 51, § 786(2)(f), Code of Alabama 1940, and therefore not subject to tax. It is from that decree that the appellant appeals.

The…