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EX PARTE DISCO ALUMINUM PRODUCTS CO., INC.

82-910.

455 So.2d 849 (1984)

Ex parte DISCO ALUMINUM PRODUCTS CO., INC. (In re: DISCO ALUMINUM PRODUCTS CO., INC. v. The STATE of Alabama).

Supreme Court of Alabama.

June 8, 1984.

Attorney(s) appearing for the Case

W.S. Pritchard, Jr. of Pritchard, McCall, Jones, Spencer & O'Kelley, Birmingham, for petitioner.

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel Dept. of Revenue, and Asst. Atty. Gen., for respondent.

E.T. Brown, Jr. and Roy J. Crawford of Cabaniss, Johnston, Gardner, Dumas & O'Neal, Birmingham, for amicus curiae Chicago Bridge & Iron Company.

A.J. Noble, Jr. and Gary M. London of Thomas, Taliaferro, Forman, Burr & Murray, Birmingham, for amicus curiae GATX Tank Erection Corporation.

ALMON, Justice.

This case involves the application of the sales tax to a manufacturer which installs its products outside Alabama. The circuit court and the Court of Civil Appeals, 455 So.2d 846, upheld an assessment of state and county sales taxes against petitioner, Disco Aluminum Products Company, Inc. Disco petitioned this Court for a writ of certiorari. Two companies which have been subjected to tax assessments similar to that...

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