State v. Altec, Incorporated

THAGARD, Presiding Judge.

This case arose as an appeal from a final assessment of sales tax against the appellee by appellant, State of Alabama.

The appellee, Altec, is an Alabama corporation and maintains its principal place of business in Jefferson County, Alabama. It manufactures, assembles and delivers equipment and machinery installed on vehicles used principally by municipalities, electric co-ops and public utility companies in the repair, maintenance, construction and installation of telephone and electric power and light facilities. In most instances the machinery and equipment are…