State v. Olan Mills, Incorporated of Tennessee

SIMPSON, Justice.

This is 'an appeal by the State from a final decree of the circuit court of Montgomery County, in equity, vacating an assessment made by the Department of Revenue of Alabama against appellee taxpayer'for use tax. The question for decision is whether the film used by appellee in making photographs or pictures is subject to a use tax or whether the film is nontaxable within the terms and definition of subdiv. (d), Sec. 787, Tit. 51, Code 1940.

The use tax was imposed by the legislature as a complement to the sales tax so that resident taxpayers in the state acquiring by purchase…