Culverhouse, Inc. v. Alabama Department of Revenue (In Re Culverhouse, Inc.) , 214 F. App'x 921 ( 2007 )

[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________ FILED
U.S. COURT OF APPEALS
ELEVENTH CIRCUIT
No. 06-15081
January 18, 2007
Non-Argument Calendar THOMAS K. KAHN
________________________ CLERK
D. C. Docket Nos.
05-00345-CV-F-S & 03-12288-WRS
In Re: CULVERHOUSE, INC.,
d.b.a. Alabama Trucking,
Debtor.
__________________________________________________________________
CULVERHOUSE, INC.,
Plaintiff-Appellee,
versus
ALABAMA DEPARTMENT OF REVENUE,
Defendant-Appellant.
________________________
Appeal from the United States District Court
for the Middle District of Alabama
_________________________
(January 18, 2007)
Before TJOFLAT, CARNES and HULL, Circuit Judges.
PER CURIAM:
The sole issue in this bankruptcy appeal is whether Alabama’s motor vehicle
excise tax applies to vehicles that an Alabama company exerts control over but
which are located and first used in another state. It is an issue of Alabama law. In
Fleming Foods of Alabama, Inc. v. Department of Revenue, 648 So. 2d 577 (Ala.
1994), the Alabama Supreme Court stated that: “a use tax is not a tax on revenues
generated from carrying on interstate business . . . but is an excise tax imposed
upon the privilege of storing, using, or otherwise consuming tangible personal
property purchased at retail outside the state and domiciled in the state.” Id. at 579
(emphasis added). Given the plain meaning of those words, we agree with the
district court that the tax is not applicable to the vehicles at issue in this case. The
arguments of the Department of Revenue to the contrary are adequately answered
in the district court’s thorough and well-reasoned memorandum opinion and order.
Culverhouse, Inc. v. Ala. Dep’t of Revenue (In re Culverhouse, Inc.), ___ F. Supp.
2d ___, 2006 WL 2456275 (M.D. Ala. Aug. 22, 2006).
AFFIRMED.
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