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STATE v. SPRINKLE NET SHOP, INC.

Civ. 1214.

351 So.2d 608 (1977)

STATE of Alabama v. SPRINKLE NET SHOP, INC.

Court of Civil Appeals of Alabama.

November 2, 1977.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Herbert I. Burson, Jr., Counsel, Dept. of Revenue, and Asst. Atty. Gen., Philip C. Davis, John J. Breckenridge, Asst. Counsels, Dept. of Revenue, and Asst. Attys. Gen., for the State of Ala., appellant.

J. Manson Murray and J. W. Goodloe, Jr., of Vickers, Riis, Murray & Curran, Mobile, for appellee.

WRIGHT, Presiding Judge.

The State appeals from a judgment of the Circuit Court of Mobile County, setting aside a final assessment of sales tax. We affirm.

The primary issue presented by the appeal is whether the gross proceeds of sales of nets, trawl boards, cables and related equipment to commercial fishing vessels of more than 50 ton burden are exempt from sales tax under Tit. 51, § 786(34)(k) of the Code of Alabama (1940) as last amended by Act No...

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