State v. Saginaw Steering Gear Division, General Motors Corp.

HOLMES, Judge.

This is a state sales and use tax case.

The State appeals from an order of the Circuit Court of Montgomery County which set aside an assessment imposed by the State of Alabama Department of Revenue against the Saginaw Steering Gear Division, General Motors Corporation (Saginaw). The assessments were for $1,553,-482.03 and $524,658.84 for interest and penalties.

The case was tried upon stipulated facts, which include, in pertinent part, the following: Saginaw is a division of General Motors Corporation, and it operates a manufacturing facility near Athens. The facility is owned by…