[DOWNLOAD] "Wal-Mart Stores, Inc. v. City of Mobile" by Supreme Court of Alabama * Book PDF Kindle ePub Free

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eBook details

• Title: Wal-Mart Stores, Inc. v. City of Mobile
• Author : Supreme Court of Alabama
• Release Date : January 27, 1996
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 60 KB

Description

On Application for Rehearing The opinion of September 13, 1996, is withdrawn and the following opinion is substituted therefor: The plaintiff, Wal-Mart Stores, Inc. (""Wal-Mart""), appeals from a summary judgment entered in favor of the defendants, the City of Mobile, Mobile County, and others (collectively ""Mobile""). At issue is whether computer software is intangible personal property. If it is, then Mobile is forbidden from collecting gross receipts taxes on computer software. The parties agree that Mobile has the authority to collect gross receipts taxes on sales of tangible personal property and that if computer software is tangible personal property, then it is properly included in the gross receipts calculations on which Wal-Mart is taxed.

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