State v. Monk & Associates, Inc.

WRIGHT, Presiding Judge.

The Alabama Department of Revenue entered a sales tax assessment against Monk & Associates, Inc. in the amount of $7,454.65. Upon appeal by Monk to the Jefferson County Circuit Court the assessment was set aside. State appealed. We affirm in part and reverse in part.

Monk is a wholesaler of candy. Since 1971, a large volume of its sales has been to various groups and organizations within the elementary and secondary schools of the public school system of Alabama. The testimony is voluminous to the effect that such groups and organizations exist within the various…