State v. MacFadden-Bartell Corporation

This is an appeal by the State Department of Revenue from a decree of the Circuit Court of Montgomery County, in Equity, adjudging a final use tax assessment made by the State against MacFadden-Bartell Corporation to be illegal and void.

The major issue on which our judgment turns is whether or not by the nature of its activity (if any) within the State of Alabama, the appellee MacFadden-Bartell Corporation has established such jurisdictional contacts so as to subject it to the provisions of Title 51, §§ 790, 791, and 792. In pertinent part these statutes are as follows:

“§ 790. * * * Every…