220 So. 2d 257 | Ala. | 1969
This is an appeal from a decree rendered in a suit for refund of use taxes paid under protest by Boeing.
For all purposes here pertinent, the facts in this case are identical with the facts in eighteen sales tax cases consolidated and decided by this court on October 3, 1968, under the style of Phillip Hamm, as Commissioner of Revenue of the State of Alabama v. Boeing Company, 3 Div. 309 through 326, reported at
This court has repeatedly held that the sales tax statute and the use tax statute are complementary and are construed *654
in pari materia. The sales tax applies to retail sales within the state and the use tax applies to sales (or purchases) made outside the state and thereafter brought into the state for use by the purchaser. Paramount-Richards Theatres v. State,
The holding in Hamm v. Boeing, supra, was that Boeing was not entitled to a defense of governmental immunity and was liable for the sales tax on purchases of tangible personal property made within the State of Alabama. It follows then, that it is not entitled to that defense in this use tax case. The decision in Hamm v. Boeing, supra, is controlling here.
Reversed and rendered.
LIVINGSTON, C. J., and COLEMAN and BLOODWORTH, JJ., concur.