Bean Dredging Corp. v. State

HOLMES, Judge.

Bean Dredging Corporation (taxpayer) appeals the trial court’s finding that certain equipment used in taxpayer’s business is not exempt from use tax under § 40-23-62(14), Ala. Code (1975).

This case was tried on the pleadings and stipulation of facts. The following, properly considered by the trial court, is pertinent.

The taxpayer is in the dredging business and was awarded a contract by the Corps of Engineers to dredge the Theodore Ship Channel in Mobile River. An assessment was made on the purchase of dredging discharge pipe delivered to taxpayer’s Alabama job site and the…