State v. Mack

BRADLEY, Judge.

This is a tax case.

W. G. Mack is the owner of an amusement machine business. The present case arises out of an audit conducted by the State of Alabama Department of Revenue (hereafter Department). As a result of this audit, the Department concluded that Mack *801had failed to properly report his gross receipts, and thus he was assessed with additional sales taxes for the period September 1, 1976 through August 31, 1979. In addition, the Department found that Mack had failed to purchase the necessary number of state and county privilege licenses for the number of amusement machines…