MONROE v. HARCO, INC.

1981065.

762 So.2d 828 (2000)

H.E. MONROE, Jr., as Commissioner of the Department of Revenue; and James D. Martin, as Commissioner of the Department of Conservation v. HARCO, INC., et al.

Supreme Court of Alabama.

February 11, 2000.


Attorney(s) appearing for the Case

J. Wade Hope, Alabama Department of Revenue, for petitioner H.E. Monroe, Jr.

William A. Gunter, Alabama Department of Conservation and Natural Resources, Montgomery, for petitioner James D. Martin.

Matthew C. McDonald and David F. Walker of Miller, Hamilton, Snider & Odom, L.L.C., Mobile, for respondent Harco, Inc., et al.

C. Lee Reeves of Sirote & Permutt, P.C., Birmingham, for respondents Bruno's, Inc., Sears & Roebuck Co., Wal-Mart Corp., Kmart Corp., Rite Aid Corp., and Delchamps, Inc.

Matthew H. Lembke of Bradley, Arant, Rose & White, Birmingham, for respondent CVS Pharmacy.


MADDOX, Justice.

This case involves the administration of the sales-tax laws of this State. The specific legal issue presented is whether § 40-23-36(b), Ala.Code 1975 ("Subsection (b)"), which delegates to the executive branch the authority to limit the sales-tax discount that Alabama retailers can claim for collecting sales taxes and remitting them to the state, violates the separation-of-powers principle embedded in § 43, Alabama Constitution, 1901.

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