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STATE v. MONK & ASSOCIATES, INC.

Civ. 699.

328 So.2d 306 (1976)

STATE of Alabama v. MONK & ASSOCIATES, INC.

Court of Civil Appeals of Alabama.

March 3, 1976.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., William H. Burton, Acting Chief Counsel, Dept. of Revenue, and Asst. Atty. Gen., B. Frank Loeb, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellant, State of Alabama.

Denaburg, Schoel, Meyerson & Ogle and Ben L. Zarzaur, Birmingham, for appellee.

WRIGHT, Presiding Judge.

The Alabama Department of Revenue entered a sales tax assessment against Monk & Associates, Inc. in the amount of $7,454.65. Upon appeal by Monk to the Jefferson County Circuit Court the assessment was set aside. State appealed. We affirm in part and reverse in part.

Monk is a wholesaler of candy. Since 1971, a large volume of its sales has been to various groups and organizations within...

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