Alabama Supreme Court 1030940.
THOMPSON, Judge.
HLH Constructors, Inc. ("HLH"), appeals from the judgment of the trial court finding that its purchase of drain, waste, and ventilation pipe did not qualify for the pollution-control exemption from the sales tax under § 40-23-4(a)(16), Ala.Code 1975.
The record and procedural history of this case reveal the following facts. HLH is a plumbing contractor. During the relevant time period, January 1997...
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