State v. Crayton

The State Revenue Department (hereinafter referred to as the State) entered a final sales tax assessment against Roosevelt Crayton, d/b/a Jody's Sporting Goods (hereafter referred to as Crayton) pursuant to Title 51, Section 786 (3)(b), Code of Alabama 1940. Crayton appealed to the Circuit Court of Macon County where judgment was rendered absolving him of any liability for payment of the taxes. The State appeals.

The evidence shows that Crayton operates a business that may be properly termed a "bingo parlor." Bingo games are conducted at the parlor twice each week; at least ten games of bingo…