Burton Mfg. Co., Inc. v. State

This is a tax case.

Burton Manufacturing Company appeals from a judgment entered by the Montgomery County Circuit Court, which held that a tax imposed in the State of Florida was a privilege tax rather than an income tax, and therefore was not deductible under §40-18-21, Code of Alabama 1975, as a credit against Alabama income tax.

Burton is an Alabama corporation primarily engaged in manufacturing golf products. In addition to its main plant in Alabama, Burton operates a plant in Florida. Under § 40-18-31 of the Code, Burton is subject to a corporate income tax on its entire net income,…