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STATE v. ROCKAWAY CORP.

Civ. 954.

346 So.2d 444 (1977)

STATE of Alabama v. ROCKAWAY CORPORATION.

Court of Civil Appeals of Alabama.

Rehearing Denied May 11, 1977.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., State of Ala., Willard W. Livingston, Counsel, Dept. of Revenue, and Asst. Atty. Gen., State of Ala., Herbert I. Burson, Jr., Acting Counsel, Dept. of Revenue, and Asst. Atty. Gen., Philip C. Davis, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., State of Ala., for the State, appellant.

Oakley W. Melton, Jr., Montgomery, for appellee.

HOLMES, Judge.

This is an appeal by the State of Alabama from a decree of the Circuit Court of Montgomery County. That court held certain proceeds paid to the taxpayer, Rockaway Corporation, were not subject to Alabama's lease tax imposed by Tit. 51, § 629(21), et seq. The pertinent part of the statute levies a tax on proceeds "accruing from the leasing or rental of tangible personal property."

The issue on appeal is whether the proceeds in question were...

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