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STATE DEPT. OF REV. v. ORANGE BEACH MAR.

2951335.

699 So.2d 1279 (1997)

STATE DEPARTMENT OF REVENUE v. ORANGE BEACH MARINA, INC. ORANGE BEACH MARINA, INC. v. STATE DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

Certiorari Denied July 18, 1997.

Attorney(s) appearing for the Case

Bill Pryor, Atty. Gen.; Ron Bowden, asst. atty. gen. and chief counsel, Department of Revenue; and Duncan Crow, asst. atty. gen., and asst. counsel, Department of Revenue, for appellant/cross appellee State Department of Revenue.

Robert M. Galloway of Collins, Galloway & Smith, Mobile, for appellee/cross appellant Orange Beach Marina, Inc.

Alabama Supreme Court 1961327.

On Application for Rehearing

CRAWLEY, Judge.

This court's opinion of March 14, 1997, is withdrawn, and the following opinion is substituted therefor.

The State Department of Revenue assessed State, Baldwin County, and City of Orange Beach sales taxes against Orange Beach Marina, Inc., for the period September 1, 1989, through August 31, 1992. The marina appealed...

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