Legal Opinion
State v. Sprinkle Net Shop, Inc.
Court of Civil Appeals of Alabama
Decided November 2, 1977No. Civ. 1214PublishedCited by 2 opinions
1Opinion of the Court
WRIGHT, Presiding Judge.
The State appeals from a judgment of the Circuit Court of Mobile County, setting aside a final assessment of sales tax. We affirm.
The primary issue presented by the appeal is whether the gross proceeds of sales of nets, trawl boards, cables and related equipment to commercial fishing vessels of more than 50 ton burden are exempt from sales tax under Tit. 51, § 786(34)(k) of the Code of Alabama (1940) as last amended by Act No. 1169 in 1973. The statute is as follows:
“Sec. 786(34) Exemptions — There are exempted from the provisions of this article and from the…
2Cases cited7 opinions
- State v. Southern Kraft CorporationSupreme Court of Alabama · 1942
- Smith v. State Dept. of Pensions and SEC.Court of Civil Appeals of Alabama · 1976
- Holloway v. StateSupreme Court of Alabama · 1955
- State v. United States Steel CorporationSupreme Court of Alabama · 1968
- State v. Hunt Oil CompanyCourt of Civil Appeals of Alabama · 1972
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- State Dept. of Revenue v. Delta Air Lines, Inc.Court of Civil Appeals of Alabama · 1989
- Bean Dredging Corp. v. StateCourt of Civil Appeals of Alabama · 1984