Legal Opinion
Wal-Mart Stores, Inc. v. City of Mobile
Supreme Court of Alabama
Decided November 27, 1996No. 1941890PublishedCited by 13 opinions
1Opinion of the Court
On Application for Rehearing
The opinion of September 13, 1996, is withdrawn and the following opinion is substituted therefor:
The plaintiff, Wal-Mart Stores, Inc. ("Wal-Mart"), appeals from a summary judgment entered in favor of the defendants, the City of Mobile, Mobile County, and others (collectively "Mobile"). At issue is whether computer software is intangible personal property. If it is, then Mobile is forbidden from collecting gross receipts taxes on computer software. The parties agree that Mobile has the authority to collect gross receipts taxes on sales of tangible personal property…
Also in this document: Dissent.
2Cases cited4 opinions
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
- In Re Tax Protest of StrayerSupreme Court of Kansas · 1986
- State v. Central Computer Services, Inc.Supreme Court of Alabama · 1977
3Cited by13 opinions
- Alabama State Docks Terminal Ry. v. LylesSupreme Court of Alabama · 2001
- America Online, Inc. v. St. Paul Mercury InsuranceDistrict Court, E.D. Virginia · 2002
- First Data Corp. v. STATE, DEPT. OF REV.Nebraska Supreme Court · 2002
- Alabama Department of Revenue v. National Peanut Festival Ass'nCourt of Civil Appeals of Alabama · 2008
- Southwest Airlines Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2008
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