State v. Innkeepers Supply Co.
This text of 172 So. 2d 40 (State v. Innkeepers Supply Co.) is published on Counsel Stack Legal Research, covering Supreme Court of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The state contends that taxpayer, a nonresident of Alabama, is liable to the state for use tax on account of sales to Alabama residents. In brief, the state contends that taxpayer exploited the Alabama market, “not by having a retail outlet in Alabama, not by having salesmen who took orders in Alabama; but, the Appellant contends, by sending catalogs into Alabama which were the medium of solicitation.”
In State v. Lane Bryant, Inc., 171 So.2d 91, rendered January 21, 1965, this court decided that mere distribution of catalogs in Alabama, unaccompanied by any other activity within Alabama, did not render the seller liable for use tax under subsection (d) of §§ 790, 792, Title 51, Code 1940, as amended by Act approved July 9, 1945, page 672.
On authority of State v. Lane Bryant, Inc., supra, the decree appealed from in the instant case is due to be and is affirmed.
Affirmed.
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Cite This Page — Counsel Stack
172 So. 2d 40, 277 Ala. 476, 1965 Ala. LEXIS 544, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-v-innkeepers-supply-co-ala-1965.