Categories: Alabama Case Law

DEPT. OF REV. v. DIXIE TOOL DIE CO., 537 So.2d 926 (Ala.Civ.App. 1988)

537 So.2d 926

STATE of Alabama, DEPARTMENT OF REVENUE v. DIXIE TOOL DIE COMPANY, INC.

Civ. 6139.Court of Civil Appeals of Alabama.
December 21, 1988.

ON REMAND FROM THE SUPREME COURT OF ALABAMA
INGRAM, Judge.

Upon remand to this court by the Supreme Court of Alabama, 537 So.2d 923 1988), the judgment of this court entered December 23, 1987, is hereby set aside. The judgment of the trial court holding that the taxpayer’s sales of goods in interstate commerce are exempt from sales tax is affirmed in accordance with the opinion rendered by the supreme court on November 18, 1988. The trial court’s judgment relative to the exemption of the taxpayer’s ales of goods to federal contractors is reversed. The cause is remanded to the rial court for entry of a judgment assessing sales tax on those goods sold to federal contractors.

AFFIRMED IN PART; REVERSED IN PART; AND REMANDED WITH DIRECTIONS.

BRADLEY, P.J., and HOLMES, J., concur.

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