Ex Parte Campbell & Associates, Inc.
Supreme Court of Alabama
1Opinion of the Court
This is the second time this sales tax case has been before the appellate courts. See White v. Campbell Associates, Inc.,473 So.2d 1071 (Ala.Civ.App. 1985). We granted certiorari following this second appeal in order to review the "withdrawal for use" provisions of Ala. Code 1975, § 40-23-1(a)(10), especially in light of the Legislature's amendment of that Code section. Act No. 86-689, Acts of Alabama 1986.
FACTS
The taxpayer, Campbell Associates, Inc. (hereinafter "Campbell"), is a multifaceted company with rental, construction, steel fabrication, and rubberlining divisions. The dispute here…
Also in this document: Concurrence.
2Cases cited17 opinions
- State v. T. R. Miller Mill CompanySupreme Court of Alabama · 1961
- McWhorter v. State Board of Registration for Professional Engineers & Land Surveyors ex rel. BaxleySupreme Court of Alabama · 1978
- State v. KERSHAW MANUFACTURING COMPANY.Supreme Court of Alabama · 1962
- Hamm v. Continental Gin CompanySupreme Court of Alabama · 1964
- Reese v. RobinsonSupreme Court of Alabama · 1988
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3Cited by10 opinions
- Diamond v. AronovSupreme Court of Alabama · 1993
- Ex Parte SizemoreSupreme Court of Alabama · 1992
- Norfolk v. WynnSupreme Court of Alabama · 1991
- City of Huntsville v. City of MadisonSupreme Court of Alabama · 1993
- Ex Parte Campbell & Associates, Inc.Supreme Court of Alabama · 1989
5 more not listed; retrieve them via the Exa API.