Morgan County v. Jones

HOUSTON, Justice.

Morgan County appeals a summary judgment in favor of Spencer D. Jones and Jones Fence Enterprises, Inc. (hereinafter, collectively “Jones”), regarding the validity of certain tax assessments under the “withdrawal” provision contained in Ala. Code 1975, § 40-23-l(a)(10). We affirm.

This case concerns only transactions from July 1988 to April 1991. During that period, Jones operated, in Morgan County, a warehouse and retail sales outlet from which Jones would not only sell fence ma*1064terials, but also set up “furnish-and-install” contracts, by which inventory maintained in Morgan…