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STATE v. CENTRAL COMPUTER SERVICES, INC.

Civ. 962.

349 So.2d 1156 (1977)

STATE of Alabama v. CENTRAL COMPUTER SERVICES, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied March 2, 1977.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue, and Asst. Atty. Gen., Ron J. Bowden, and John James Breckenridge, Asst. Counsels, Dept. of Revenue, and Asst. Attys. Gen., Montgomery, for the State of Ala., appellant.

Marshall Timberlake, James F. Hughey, Jr., of Balch, Bingham, Baker, Hawthorne, Williams & Ward, Birmingham, for appellee.

HOLMES, Judge.

This is an appeal by the State of Alabama from the Circuit Court of Jefferson County's action finding that the appellee taxpayer, Central Computer Services, Inc., is not subject to the Alabama use tax.

Title 51, § 788, Code of Alabama, (1973 Cum.Supp.), in pertinent part provides:

"An excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property. . . purchased at retail . . ....

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