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BEAN DREDGING CORP. v. STATE

Civ. 4133.

454 So.2d 1009 (1984)

BEAN DREDGING CORPORATION v. STATE of Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied June 6, 1984.

Certiorari Denied July 27, 1984.

Attorney(s) appearing for the Case

Robert R. Reid, Jr. of Bradley, Arant, Rose & White, Birmingham, Robert E. Tarcza of Baldwin & Haspel, New Orleans, La., for appellant.

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, Dept. of Revenue, and Hendon B. DeBray, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellee.

Alabama Supreme Court 83-1039.

HOLMES, Judge.

Bean Dredging Corporation (taxpayer) appeals the trial court's finding that certain equipment used in taxpayer's business is not exempt from use tax under § 40-23-62(14), Ala.Code (1975).

This case was tried on the pleadings and stipulation of facts. The following, properly considered by the trial court, is pertinent.

The taxpayer is in the dredging business and was awarded a contract by the...

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