Sizemore v. Dothan Progress

ROBERTSON, Presiding Judge.

The issue in this case is as follows: Whether ink and newsprint purchased at wholesale and withdrawn from inventory or stock for use in producing or printing newspapers which are distributed free are subject to sales tax pursuant to the “withdrawal for use” provisions of §§ 40-23-1(a)(6) and (10), Code 1975 (as amended).

This is the second time this issue has been before this court. In the case of Ex parte The Dothan Progress, 507 So.2d 515 (Ala.1987), the supreme court reversed this court and found that the aforementioned business transaction did not give rise to…