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ALABAMA PRECAST PROD., INC. v. STATE, DEPT. OF REV.

Civ. 628.

332 So.2d 160 (1976)

ALABAMA PRECAST PRODUCTS, INC. v. STATE of Alabama, DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

Rehearing Denied March 24, 1976.

Attorney(s) appearing for the Case

Dewayne N. Morris, Birmingham, for appellant.

William J. Baxley, Atty. Gen., and William H. Burton, Acting Counsel, Dept. of Revenue, and Asst. Atty. Gen., and Philip C. Davis, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., State of Ala., for appellee.

HOLMES, Judge.

This is an appeal from the Circuit Court of Jefferson County. The trial court sitting without a jury upheld a sales tax assessment by the Department of Revenue, appellee herein, against Alabama Precast Products, Inc. Alabama Precast appeals from that judgment.

The issue to be decided by this court is whether transportation charges for the delivery of appellant's products incident to their sale are subject to the sales tax imposed by Tit. 51...

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