HLH Constructors, Inc. v. State Department of Revenue

THOMPSON, Judge.

HLH Constructors, Inc. (“HLH”), appeals from the judgment of the trial court finding that its purchase of drain, waste, and ventilation pipe did not qualify for the pollution-control exemption from the sales tax under § 40-23-4(a)(16), Ala.Code 1975.

The record and procedural history of this case reveal the following facts. HLH is a plumbing contractor. During the relevant time period, January 1997 through December 1999, HLH entered into contracts with customers to install plumbing systems in condominiums and commercial buildings in Baldwin County. HLH purchased and used pipe…