American Cast Iron Pipe Co. v. Boswell

This is an appeal from a final judgment holding that certain sales of steel pipe by an Alabama manufacturer to a Mississippi contractor with consequent delivery in Mississippi were intrastate in character, and thus subject to the Alabama sales tax. We affirm.

The case was submitted to the circuit court upon a stipulation of facts supplemented by exhibits, the essentials of which follow.

American Cast Iron Pipe Company (Acipco) is a Georgia corporation qualified to do business in Alabama. Its principal office is located in Birmingham where it manufactures and sells metal products. The sale in…