Champion International Corp. v. State

HOLMES, Judge.

Champion International Corporation (hereinafter Champion) appeals from an order of the Circuit Court of Montgomery County upholding final sales and use tax assessments imposed by the State of Alabama Department of Revenue.

These assessments total $542,437.08 and involve purchases of equipment to be used in a paper and pulp mill operated by Champion.

The dispositive issue is whether the purchases are exempt from sales and use taxation as purchases made by the Industrial Development Board of the Town of Court-land (the Board) with its own funds.

This case was tried upon the pleadings…