State v. Matthews Electric Supply Company

MERRILL, Justice.

This appeal is from a decree holding that appellee, hereinafter called Matthews, was not liable for sales tax on certain sales to Joe Wheeler Electric Membership Corporation, hereinafter called Joe Wheeler, under a sales tax imposed by the City of Hartselle. The appeal is under the provisions of Tit. 51, § 140, Code 1940.

Matthews sold electrical equipment and other tangible personal property to Joe Wheeler. These goods were transported to Joe Wheeler’s office and warehouse in Hartselle from Matthews’ Warehouse in Birmingham, or its branch warehouse in Huntsville or from…