STATE, DEPT. OF REVENUE v. KELLY SUPPLY CO.

Civ. 2312.

390 So.2d 650 (1980)

STATE of Alabama, DEPARTMENT OF REVENUE v. KELLY SUPPLY COMPANY, INC.

Court of Civil Appeals of Alabama.

November 5, 1980.


Attorney(s) appearing for the Case

Bill Thompson, Asst. Counsel, Department of Revenue, and Asst. Atty. Gen., for appellant.

C. E. Isom of Wilson, Propst, Isom, Jackson, Bailey & Bolt, Anniston, for appellee.


BRADLEY, Judge.

This is an appeal by the State Department of Revenue (State) from a final decree entered by the Circuit Court of Calhoun County annulling and declaring void the Department's assessment of sales taxes totalling $984.44 against Kelly Supply Company (Kelly) for sales of building materials to a general contractor engaged in making additions and alterations to the Young Men's Christian Association (YMCA) building...

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