State of Alabama Department of Revenue v. AAA Cooper Transportation & Action Truck Center, Inc.

MOORE, Judge.

The Alabama Department of Revenue (“the Department”) and Julie P. Magee, in her official capacity as commissioner of the Department (“the Commissioner”),1 appeal from a judgment entered by the Houston Circuit Court (“the trial court”) in favor of AAA Cooper Transportation (“AAA”) and Action Truck Center, Inc. (“Action”), granting a refund of sales taxes paid by AAA and Action. We reverse the trial court’s judgment.

Procedural Background

On July 18, 2007, AAA and Action jointly sought a refund of sales taxes paid totaling $965,596.79. Action had collected those sales taxes from July…