State, Department of Revenue v. Kelly Supply Co.

BRADLEY, Judge.

This is an appeal by the State Department of Revenue (State) from a final decree entered by the Circuit Court of Calhoun County annulling and declaring void the Department’s assessment of sales taxes totalling $984.44 against Kelly Supply Com*651pany (Kelly) for sales of building materials to a general contractor engaged in making additions and alterations to the Young Men’s Christian Association (YMCA) building in Anniston, Alabama. We affirm.

The State and Kelly entered into a partial stipulation of facts, which was to be considered by the court at the hearing along with any other…