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STATE, DEPT. OF REVENUE v. DIXIE TOOL & DIE CO.

Civ. 6139.

537 So.2d 921 (1987)

STATE of Alabama, DEPARTMENT OF REVENUE v. DIXIE TOOL & DIE COMPANY, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied January 27, 1988.

Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., B. Frank Loeb, Chief Counsel, Dept. of Revenue, Asst. Atty. Gen., and Mark D. Griffin, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for appellant.

R. Kent Henslee, Gadsden, for appellee.

INGRAM, Judge.

This appeal concerns sales tax assessments on several transactions by Dixie Tool & Die Company, Inc. (taxpayer). After an administrative hearing was conducted concerning these transactions, a final assessment of sales tax was issued against the taxpayer. On appeal, the circuit court overruled the Administrative Law Division and found the transactions in question to be exempt from any sales tax. The State...

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