Ex Parte Capital City Asphalt, Inc.

This is a tax case and involves the statutory interpretation of our tax laws. We granted certiorari to determine whether the Court of Civil Appeals correctly concluded that two separately incorporated entities may not be one "person" for sales tax purposes under the definition in Code 1975, § 40-23-1 (a)(1), which defines "person or company" as follows:

"Person or Company. Used interchangeably, includes any individual, firm, copartnership, association, corporation, receiver, trustee or any other group or combination acting as a unit and the plural as well as the singular number, unless the…