State v. Joe H. Brady & Associates

MERRILL, Justice.

This is an appeal by the state from a final decree of the Circuit Court of Jefferson County, in Equity, vacating and setting aside a sales tax assessment made by the State Department of Revenue against the appellees.

The sole question for our determination is whether the Alabama sales tax applies to sales by the appellees of McCulloch “power chain saws” to various consumers or users who employ said saws in a manner hereinafter described.

The appellees contend that such sales are exempt from the sales tax by the provisions of Title 51, § 755 (p), Code of Alabama, 1940 as…