Disco Aluminum Prods. Co., Inc. v. St.

WRIGHT, Presiding Judge.

This is a sales tax case governed by § 40-23-1, Code of Alabama 1975.

Disco Aluminum Products Company (Disco) manufactures custom-ordered blinds, window units and door units, using aluminum tubing and glass purchased at wholesale in the fabricating process. The State Department of Revenue made a final sales tax assessment against Disco on July 31, 1979, in the amount of $32,621.14 (including penalties and interest). The final assessment included $21,616.64 in state sales tax, and $11,004.50 in sales tax due the city of Selma. The transactions covered in the assessments…