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STATE v. CRAYTON

Civ. 968.

344 So.2d 771 (1977)

STATE of Alabama v. Roosevelt CRAYTON, d/b/a Jody's Sporting Goods.

Court of Civil Appeals of Alabama.

Rehearing Denied February 16, 1977.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Willard W. Livingston, Ron Bowden, Asst. Counsel, Dept. of Revenue and Asst. Attys. Gen., for the State of Alabama, appellant.

Calvin Whitesell for Whitesell & Gordon, Montgomery, for appellee.

BRADLEY, Judge.

The State Revenue Department (hereinafter referred to as the State) entered a final sales tax assessment against Roosevelt Crayton, d/b/a Jody's Sporting Goods (hereafter referred to as Crayton) pursuant to Title 51, Section 786(3)(b), Code of Alabama 1940. Crayton appealed to the Circuit Court of Macon County where judgment was rendered absolving him of any liability for payment of the taxes. The State appeals.

The evidence shows that Crayton...

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