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STATE v. HERTZ SKYCENTER, INC.

Civ. 477.

317 So.2d 319 (1975)

STATE of Alabama v. HERTZ SKYCENTER, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied February 19, 1975.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue, and Asst. Atty. Gen., Philip C. Davis, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for the State.

Thomas B. Hill, Jr., and Neal H. Acker, Montgomery, for appellee.

BRADLEY, Judge.

On March 30, 1972 the State Revenue Department, appellant (hereinafter referred to as State), entered a final sales tax assessment against Hertz Skycenter, Inc., appellee (hereinafter referred to as Hertz) in the amount of $14,852.98. Hertz appealed this assessment to the Circuit Court of Montgomery County where a hearing was held and a decision rendered absolving Hertz from any liability for the payment of the sales taxes in question. The State then...

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