STATE DEPT. OF REVENUE v. HOOVER, INC.

2030402.

956 So.2d 1142 (2005)

STATE DEPARTMENT OF REVENUE v. HOOVER, INC.

Court of Civil Appeals of Alabama.

March 18, 2005.


Attorney(s) appearing for the Case

Troy King, atty. gen.; Henry Chappell, deputy atty. gen., and chief counsel, Department of Revenue; and Margaret Johnson McNeill and J. Wade Hope, asst. attys. gen., and asst. counsel, Department of Revenue, for appellant.

Blake A. Madison and David E. Rains of Tanner & Guin, LLC, Tuscaloosa; and Bruce P. Ely of Bradley Arant Rose & White, LLP, Birmingham, for appellee.

Lorelei A. Lein, staff atty., Alabama League of Municipalities; and Mary Pons, staff atty., Association of County Commissions of Alabama, for amici curiae Alabama League of Municipalities and the Association of County Commissions of Alabama, in support of the appellant.


MURDOCK, Judge.1

The State Department of Revenue ("the Department") appeals from a judgment entered in favor of Hoover, Inc., ordering the Department to refund Hoover's payment of sales taxes.

Hoover is a Tennessee corporation engaged in the quarrying and retail sale of crushed stone and other products in Alabama and Tennessee. Hoover operates three locations in Alabama; one of its quarries is located in Colbert County. The Colbert...

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