STATE, DEPT. OF REVENUE v. ARNOLD

1031801.

909 So.2d 192 (2005)

STATE of Alabama, DEPARTMENT OF REVENUE v. Melton B. ARNOLD, as chairman of the Jackson County Fair Association.

Supreme Court of Alabama.

March 18, 2005.


Attorney(s) appearing for the Case

Troy King, atty. gen.; and Henry C. Chappell, deputy atty. gen. and chief counsel, and David E. Avery III, asst. atty. gen. and asst. counsel, Department of Revenue, for appellant.

Jack Livingston, Scottsboro, for appellee.


HARWOOD, Justice.

The Alabama Department of Revenue ("the Department") appeals from an order of the Jackson Probate Court exempting the Jackson County Fair Association ("the Association") from all state, county, and municipal taxation.

The facts before us are straightforward. The Association sells tickets patrons use to gain admission to its annual county fair. On June 3, 2004, in preparation for the fair, Melton B. Arnold, as chairman of the Association filed...

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