Opinion ID: 1837112
Heading Depth: 1
Heading Rank: 4

Heading: Individual Crating Material

Text: It is more or less conceded that Odum Lumber Co. v. Southern States Iron Roofing Co., 36 Ala.App. 270, 58 So.2d 641, 643, certiorari denied 257 Ala. 258, 58 So.2d 644, has decided the question with respect to individual crating material. As there stated: It is appellant's contention that under the terms of Section 752(i) the term `furnished container' means a completed container, and does not extend to the materials used in constructing a container. The basic philosophy underlying our Sales and Use Tax Acts, Code 1940, Tit. 51, §§ 718 et seq., 744 et seq., is that such taxes are to be levied on retail sales, where the payment is made by the ultimate consumer. Due recognition of this principle would in itself deny appellant's contention, for it is clear under the stipulated facts that the containers made from the lumber were used in shipping the manufactured product and went with it. The container could not therefore be said to be a retail sale.