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BAPTIST MED. CENTERS v. STATE, DEPT. OF REVENUE

Civ. 6031, Civ. 6004.

545 So.2d 45 (1987)

The BAPTIST MEDICAL CENTERS v. STATE of Alabama, DEPARTMENT OF REVENUE. STATE of Alabama, DEPARTMENT OF REVENUE v. MOBILE INFIRMARY ASSOCIATION.

Court of Civil Appeals of Alabama.

Rehearing Denied January 6, 1988.

Attorney(s) appearing for the Case

Sydney Lavender, William D. Jones III and Robert S. Vance, Jr. of Johnston, Barton, Proctor, Swedlaw & Naff, Birmingham, for appellant.

Don Siegelman, Atty. Gen., B. Frank Loeb, Chief Counsel, and J. Wade Hope, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellee State Dept. of Revenue.

E. Watson Smith, Wade B. Perry, Jr. and R. Gregory Watts of Johnstone, Adams, Bailey, Gordon & Harris, Mobile, for appellee Mobile Infirmary Assoc.

BRADLEY, Presiding Judge.

These appeals arise out of the consolidation of two taxpayer refund requests in which the Department of Revenue (the Department) interpreted a new tax exemption statute.

Taxpayers, the Baptist Medical Centers (Baptist) and Mobile Infirmary Association (Mobile), requested from the Department refunds from the two hospitals' payments of sales taxes on drug purchases. Both requests were made...

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