Thompson Tractor Co., Inc. v. State

WRIGHT, Presiding Judge.

This is an appeal from a confirmation of a final assessment of sales tax which involves an issue of first impression in the application of the sales tax statute.

Thompson Tractor Company (Taxpayer) is an Alabama corporation with its principal place of business in Birmingham. Taxpayer engages in the business of selling heavy equipment and vehicles for use in construction and mining.

An assessment for delinquent sales taxes was made against Taxpayer after audit for the period of September 1, 1973, through June 30, 1976. The assessment arose from Taxpayer doing business in…