SMITH v. SEARS, ROEBUCK & CO.

AV93000879, 2940077.

672 So.2d 794 (1995)

Rebecca D. SMITH, et al. v. SEARS, ROEBUCK & COMPANY, et al. W.A. VISINTAINER, Steven T. Kabase, Charlotte J. Whitaker v. K-MART CORPORATION, Alabama Department of Revenue, James M. Sizemore, Jr.

Court of Civil Appeals of Alabama.

Rehearing Denied July 28, 1995.

Certiorari Denied December 22, 1995.


Attorney(s) appearing for the Case

Thomas T. Gallion III and Richard H. Walston of Haskell, Slaughter, Young, Johnston & Gallion, Birmingham, L. Scott Coogler and David Sobel of Coogler & Copeland, P.C., Tuscaloosa, C. Knox McLaney III, Montgomery, Edward H. Pradat, Tuscaloosa, for Appellants.

John R. Bradwell and Laura L. Crum of Hill, Hill, Carter, Franco, Cole & Black, P.C., Montgomery, for Wal-Mart Stores, Inc., d/b/a Sam's Wholesale Club.

Matthew C. McDonald and Elizabeth Barry Johnson of Miller, Hamilton, Snider & Odom, L.L.C., Mobile, for K-Mart Corp., Winn-Dixie Montgomery, Inc. and Kroger Co.

Julian L. McPhillips of McPhillips, Shinbaum & Gill, Montgomery, for Home Quarters Warehouse.

D.W. Wilson, Bruce P. Ely and Blake A. Madison of Tanner & Guin, P.C., Tuscaloosa, for Harco, Inc.

Jeff Sessions, Atty. Gen., Ron Bowden, Counsel, Department of Revenue and Asst. Atty. Gen., and J. Wade Hope, Asst. Counsel, Department of Revenue and Asst. Atty. Gen., for Appellees.


Alabama Supreme Court 1941739.

THIGPEN, Judge.

These consolidated appeals involve a dispute over the collection of sales tax on fertilizers, insecticides, and herbicides.

In July 1991, W.A. Visintainer and others (taxpayers), individually and as a class, filed a complaint against K-Mart and numerous other fictitious defendants (merchants), alleging that the merchants had illegally collected sales tax on fertilizers, insecticides, and herbicides, in...

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