Hamm v. Boeing Company

SIMPSON, Justice.

This is an appeal from a decree rendered in a suit for refund of use taxes paid under protest by Boeing.

For all purposes here pertinent, the facts in this case are identical with the facts in eighteen sales tax cases consolidated and decided by this court on October 3, 1968, under the style of Phillip Hamm, as Commissioner of Revenue of the State of Alabama v. Boeing Company, 3 Div. 309 through 326, reported at 216 So.2d 288. The only difference is that this case involves a use tax on tangible personal property acquired from sources outside the State of Alabama, whereas the…