Legal Opinion
State v. Central Computer Services, Inc.
Court of Civil Appeals of Alabama
Decided February 2, 1977No. Civ. 962PublishedCited by 5 opinions
1Opinion of the Court
This is an appeal by the State of Alabama from the Circuit Court of Jefferson County's action finding that the appellee taxpayer, Central Computer Services, Inc., is not subject to the Alabama use tax.
Title 51, § 788, Code of Alabama, (1973 Cum.Supp.), in pertinent part provides:
"An excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property . . . purchased at retail . . . for storage, use or other consumption in this state . . ."
Pursuant to this authority, the State of Alabama, through the Department of Revenue, imposed a final assessment…
2Cases cited9 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
- Crescent Amusement Co. v. CarsonTennessee Supreme Court · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re Tax Protest of StrayerSupreme Court of Kansas · 1986
- Comptroller of the Treasury v. Equitable Trust Co.Court of Appeals of Maryland · 1983
- State v. Central Computer Services, Inc.Supreme Court of Alabama · 1977
- International Business MacHines Corp. v. Director of RevenueSupreme Court of Missouri · 1989
- In Re Tax Appeal of AT & T Technologies, Inc.Supreme Court of Kansas · 1988