COLEMAN, Justice.
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.,
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