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STATE DEPT. OF REVENUE v. OMNI STUDIO, LLC

2140889.

222 So.3d 367 (2016)

STATE DEPARTMENT OF REVENUE v. OMNI STUDIO, LLC.

Court of Civil Appeals of Alabama.

Rehearing Denied July 7, 2016.

Attorney(s) appearing for the Case

Thomas J. Mahoney and Julie Schiff of Baker, Donelson, Bearman, Caldwell & Berkowitz, P.C., Birmingham, for appellee.

Jason C. Paulk and Mary M. Mitchell , Alabama Department of Revenue, Legal Division, Montgomery, for appellant.

The State Department of Revenue ("the Department") appeals from a summary judgment entered by the Jefferson Circuit Court ("the trial court") in favor of Omni Studio, LLC ("Omni"), in a dispute between the Department and Omni over Omni's alleged duty to collect and remit sales tax in connection with Omni's business.

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