Legal Opinion
Ex Parte Dixie Tool & Die Co., Inc.
Supreme Court of Alabama
Decided November 18, 1988No. 87-582PublishedCited by 11 opinions
1Opinion of the Court
This is a sales tax case. The petitioner, Dixie Tool Die Company, Inc., manufactures goods in its Alabama plant for sale in and outside of Alabama. Dixie did not collect or remit sales tax to the State of Alabama Department of Revenue for sales made to its out-of-state buyers and sales made to federal government contractors. On November 10, 1983, the Department of Revenue issued to Dixie assessments of additional sales tax for such sales during the period October 1, 1980, through July 31, 1983.
Dixie requested a hearing before the Department's Administrative Law Division and, after an…
2Cases cited12 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Coe v. ErrolSupreme Court of the United States · 1886
- Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Diamond Match Co. v. OntonagonSupreme Court of the United States · 1903
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Siegelman v. Chase Manhattan BankSupreme Court of Alabama · 1991
- Archer Daniels Midland Co. v. Seven Up Bottling Co.Supreme Court of Alabama · 1999
- Abbott Laboratories v. DurrettSupreme Court of Alabama · 1999
- Ex Parte Fleming Foods of Alabama, Inc.Supreme Court of Alabama · 1994
- Pileri Indus., Inc. v. Consolidated Indus., Inc.Court of Civil Appeals of Alabama · 1999
6 more not listed; retrieve them via the Exa API.