White v. United Parcel Service, Inc.

HOLMES, Judge.

This is an appeal from a declaratory judgment.

United Parcel Service, Inc. (UPS) brought this action, seeking a declaratory judgment that it was not subject to taxation pursuant to Ala.Code (1975), §§ 40-21-60 and -61. The trial court, after an ore terms hearing, ruled in favor of UPS.

The Commissioner of Revenue appeals, and we affirm.

The sole issue on appeal is whether the trial court erred in finding that UPS was not an “express company” within the meaning of Ala.Code (1975), §§ 40-21-60 and -61. The statutes in question provide for a tax on all “express companies” doing…