STATE v. INTERNATIONAL TRADE CLUB, INC.

Civ. 1267.

351 So.2d 895 (1977)

STATE of Alabama v. INTERNATIONAL TRADE CLUB, INC., a non-profit corporation.

Court of Civil Appeals of Alabama.

November 9, 1977.


Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., State of Ala., Herbert I. Burson, Jr., Counsel, B. Frank Loeb, Asst. Counsel, Dept. of Revenue and Asst. Attys. Gen., State of Ala., for appellant.

Vincent F. Kilborn of Kilborn & Gibney, Mobile, for appellee.


HOLMES, Judge.

This is a tax case.

This case originated from a final assessment of sales tax entered by appellant-State of Alabama in the amount of $6,381.57. Taxpayer appealed the final assessment to the Circuit Court of Mobile County. That court found the taxpayer was not liable for the tax. Specifically, the trial court found that the fifteen percent service charge collected by the taxpayer from its members is not a part of the "gross receipts of sales...

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