STATE v. DELTA AIR LINES INC.

Civ. 1275.

356 So.2d 1205 (1978)

STATE of Alabama v. DELTA AIR LINES, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied February 15, 1978.


Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Herbert I. Burson, Jr., Chief Counsel, Dept. of Revenue and Asst. Atty. Gen., John J. Breckenridge, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellant.

Robert C. Black and Neal H. Acker for Hill, Hill, Carter, Franco & Black, Montgomery, Hunter R. Hughes III, Atlanta, Ga., for appellee.


WRIGHT, Presiding Judge.

This is an appeal by the State from the setting aside of a sales tax assessment. We affirm.

A final assessment for sales tax in the amount of $57,178.30 was entered against Delta Air Lines by the Revenue Department, State of Alabama. The basis of the assessment was that Delta sold meals, snacks and other foods to its passengers when they purchased their tickets in Alabama. According to the State, the purchase of the ticket from Delta...

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