IEC ARAB ALABAMA, INC. v. CITY OF ARAB

2070174.

7 So.3d 370 (2008)

IEC ARAB ALABAMA, INC. v. CITY OF ARAB and Alabama Department of Revenue.

Court of Civil Appeals of Alabama.

August 22, 2008.


Attorney(s) appearing for the Case

Blake A. Madison and Justin G. Williams of Tanner & Guin, LLC, Tuscaloosa, for appellant.

J. Clark Pendergrass and Michael P. Johnson of Lanier Ford Shaver & Payne, P.C., Huntsville; and Jeff McLaughlin and Rodney L. Edmondson of McLaughlin & Edmondson, LLC, Guntersville, for appellee City of Arab.

Troy King, atty. gen., and J. Wade Hope, asst. atty. gen. and asst. counsel, for appellee Department of Revenue.


THOMAS, Judge.

IEC Arab Alabama, Inc. ("IEC"), is an Alabama corporation that manufactures computer components for other businesses. Before its acquisition by IEC Electronics Corporation in November 1994, IEC was known as Accutek, Inc. Between 1990 and November 1994, Accutek did not file Alabama sales- or use-tax returns; IEC did not file any sales- or use-tax returns between December 1994 and December 1997. Accutek, and then IEC, relied on the version of § 40...

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