ALA. DEPT. OF REVENUE v. Telamarketing Communications of Montgomery

This is a tax case.

This case was initiated when the taxpayers filed a petition with the Alabama State Department of Revenue (Department) for a declaratory ruling as to the applicability of Ala. Code (1975), § 40-21-58. Following an administrative hearing, the administrative law judge held that the taxpayers were subject to the tax imposed by § 40-21-58.

The taxpayers appealed to the Montgomery County Circuit Court, which disagreed with the administrative law judge and held that the taxpayers were not subject to the tax imposed by § 40-21-58.

The Department appeals. We reverse.

Section 40-21-58…