Bean Dredging v. Alabama Dept. of Revenue

[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.]

Bean Dredging, L.L.C., and Midstream Fuel Services, Inc., appeal from a decision of the Montgomery Circuit Court affirming an order issued by an administrative law judge of the Department of Revenue dismissing their case. Bean and Midstream assert that they are entitled to a refund of $58,863 for State sales taxes paid on fuel and supplies during the period from March 1995 through September 1997.

Bean and Midstream assert that they are entitled to a refund…