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EAGERTON v. DIXIE COLOR PRINTING CORP.

81-318.

421 So.2d 1251 (1982)

Ralph P. EAGERTON, Jr., as Commissioner of Revenue of the State of Alabama v. DIXIE COLOR PRINTING CORPORATION and Greater Buffalo Press, Inc., a corporation.

Supreme Court of Alabama.

As Corrected on Denial of Rehearing November 5, 1982.

Attorney(s) appearing for the Case

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

Walter R. Byars and Wanda D. Devereaux of Steiner, Crum & Baker, Montgomery, for appellees.

SHORES, Justice.

Defendant Ralph P. Eagerton, as state commissioner of revenue, appeals an order of the trial court granting a refund of state and local sales taxes paid by plaintiffs Dixie Color Printing Corporation (Dixie Color) and Greater Buffalo Press, Inc. (Buffalo Press) on the sale of newspaper advertising supplements. We affirm.

Dixie Color, a subsidiary of Buffalo Press, is an independent commercial printer, located in Sylacauga, Alabama. From 1974...

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