State, Department of Revenue v. Dixie Tool & Die Co.

Court of Civil Appeals of Alabama

State, Department of Revenue v. Dixie Tool & Die Co.

537 So. 2d 926, 1988 Ala. Civ. App. LEXIS 392

CourtCourt of Civil Appeals of Alabama

DecidedDecember 21, 1988

DocketCiv. 6139

StatusPublished

This text of 537 So. 2d 926 (State, Department of Revenue v. Dixie Tool & Die Co.) is published on Counsel Stack Legal Research, covering Court of Civil Appeals of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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State, Department of Revenue v. Dixie Tool & Die Co., 537 So. 2d 926, 1988 Ala. Civ. App. LEXIS 392 (Ala. Ct. App. 1988).

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Opinion

ON REMAND FROM THE SUPREME COURT OF ALABAMA

INGRAM, Judge.

Upon remand to this court by the Supreme Court of Alabama, 537 So.2d 923 (1988), the judgment of this court entered December 23, 1987, is hereby set aside. The judgment of the trial court holding that the taxpayer’s sales of goods in interstate commerce are exempt from sales tax is affirmed in accordance with the opinion rendered by the supreme court on November 18, 1988. The trial court’s judgment relative to the exemption of the taxpayer’s sales of goods to federal contractors is reversed. The cause is remanded to the trial court for entry of a judgment assessing sales tax on those goods sold to federal contractors.

AFFIRMED IN PART; REVERSED IN PART; AND REMANDED WITH DIRECTIONS.

BRADLEY, P.J., and HOLMES, J., concur.

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ON REMAND FROM THE SUPREME COURT OF ALABAMA

INGRAM, Judge.

Upon remand to this court by the Supreme Court of Alabama, 537 So.2d 923 (1988), the judgment of this court entered December 23, 1987, is hereby set aside. The judgment of the trial court holding that the taxpayer’s sales of goods in interstate commerce are exempt from sales tax is affirmed in accordance with the opinion rendered by the supreme court on November 18, 1988. The trial court’s judgment relative to the exemption of the taxpayer’s sales of goods to federal contractors is reversed. The cause is remanded to the trial court for entry of a judgment assessing sales tax on those goods sold to federal contractors.

AFFIRMED IN PART; REVERSED IN PART; AND REMANDED WITH DIRECTIONS.

BRADLEY, P.J., and HOLMES, J., concur.

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537 So. 2d 926, 1988 Ala. Civ. App. LEXIS 392, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-department-of-revenue-v-dixie-tool-die-co-alacivapp-1988.

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