State v. Perfect Subscription Co., Inc.

BRADLEY, Judge.

The appellant, State of Alabama, appeals from a lower court holding in favor of Perfect Subscription Company, Inc. (hereinafter referred to as “Perfect” or “taxpayer”), the appellee in this case. We reverse.

The Department of Revenue of the State of Alabama (hereinafter referred to as “State”) entered three final assessments *57against Perfect for use taxes in the amounts of $4,204.17 for county use tax; $7,966.73 for city use tax; and $29,851.87 for state use tax. The actions were consolidated and submitted to the Montgomery County Circuit Court on appeal. The lower court reversed…