BOYD BROS. TRANS. v. State Dept. of Revenue

Boyd Brothers Transportation, Inc., appeals from a summary judgment entered by the Barbour Circuit Court in favor of the State Department of Revenue ("the Department") in a proceeding for judicial review of an administrative decision upholding a use-tax assessment against Boyd Brothers in the amount of $916,166.95. We reverse.

Factual Background

The facts of this case are undisputed. Boyd Brothers, a Delaware corporation with its corporate headquarters located in Clayton, Alabama, is an interstate motor freight carrier with two terminals in Alabama and three terminals outside Alabama — in…