IEC Arab Alabama, Inc. v. City of Arab

THOMAS, Judge.

IEC Arab Alabama, Inc. (“IEC”), is an Alabama corporation that manufactures computer components for other businesses. Before its acquisition by IEC Electronics Corporation in November 1994, IEC was known as Accutek, Inc. Between 1990 and November 1994, Accutek did not file Alabama sales- or use-tax returns; IEC did not file any sales- or use-tax returns between December 1994 and December 1997. Accutek, and then IEC, relied on the version of § 40-23-62(1) that was in effect before the 1997 amendment of that statute (“the preamendment version of § 40-23-62(1)”); the preamendment…