Ross Jewelers, Inc. v. State

STAKELY, Justice.

On application for rehearing we have concluded that the original opinion should be withdrawn and the present opinion substituted in lieu thereof. As we shall show the case involves certain phases of the Alabama Sales Tax Statutes where goods are sold and where the federal statutes require the imposition of what is known as the Federal Retail Excise Tax, commonly known as the Luxury Tax. While we feel that the opinion should be rewritten, the result under the facts in the case at bar will not be different, as we shall also undertake to show.

This is an appeal from a decree of…