Emerson v. Rock Wool Manufacturing Co.

HOLMES, Judge.

This is an appeal from the granting of a motion for summary judgment.

The Marion County Circuit Court granted plaintiffs motion for summary judgment in the amount of $4,916.73. Defendant appeals and we reverse.

We find the following pertinent: Plaintiff began making sales to defendant in 1980. The sales tax on all the purchases made by defendant were paid by him.

In January of 1982 the defendant told plaintiff that Alabama sales tax should no longer be charged on his purchases. It is disputed as to whether defendant informed plaintiff that his sales tax number was in reality a…