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ALA. DEPT. OF REVENUE v. TELAMARKETING COMMUNICATIONS OF MONTGOMERY

Civ. 5637.

514 So.2d 1388 (1987)

ALABAMA STATE DEPARTMENT OF REVENUE v. TELAMARKETING COMMUNICATIONS OF MONTGOMERY, Telamarketing Communications of Birmingham, Telnet, Southland Systems, Southernnet, Delta Communications, as members of the Alabama Long Distance Association.

Court of Civil Appeals of Alabama.

Rehearing Denied April 29, 1987.

Certiorari Denied September 25, 1987.

Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Ron Bowden, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Michael G. Kendrick, Birmingham, for appellees.

Alabama Supreme Court 86-1047.

HOLMES, Judge.

This is a tax case.

This case was initiated when the taxpayers filed a petition with the Alabama State Department of Revenue (Department) for a declaratory ruling as to the applicability of Ala. Code (1975), § 40-21-58. Following an administrative hearing, the administrative law judge held that the taxpayers were subject to the tax imposed by § 40-21-58.

The taxpayers appealed to the Montgomery...

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