STATE v. NELSON BROS., INC.

Civ. 2863.

406 So.2d 425 (1981)

STATE of Alabama v. NELSON BROTHERS, INC.

Court of Civil Appeals of Alabama.

October 21, 1981.


Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and Herbert I. Burson and B. Frank Loeb, Asst. Attys. Gen., for appellant.

Gerald D. Colvin, Jr. of Bishop, Colvin & Johnson, Birmingham, for appellee.


EDWARD N. SCRUGGS, Retired Circuit Judge.

This appeal by the state is from a judgment holding that certain explosive magazines and anfo bins used in the strip mining of coal were subject to a use tax of 1½ rather than 4% as assessed by the Revenue Department. The appellee shall be referred to as the taxpayer.

The taxpayer manufactures anfo and also sells and distributes high explosives and detonators primarily...

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