Alabama Department of Revenue v. U.S. Xpress Leasing, Inc.

DONALDSON, Judge.

The Alabama Department of Revenue (“the Department”) appeals from a summary judgment of the Montgomery Circuit Court (“the trial court”) holding that U.S. Xpress Leasing, Inc. (“USXL”), a Tennessee corporation, is subject to Alabama’s lease tax under § 40-12-222(a), Ala. Code 1975, and, therefore, is. exempt from being assessed Alabama’s sales and use tax on certain, purchases it made in Alabama from Bridgestone America, Inc., Michelin North America, Inc., TA Operating Corporation, TRD, Inc., and Four Star Freightliner, Inc. (hereinafter referred to collectively, as “the…