Supreme Court of Alabama April 19, 2002, 1010281 (Hoover, Inc. v. State Dept. of Revenue)

Hoover, Inc., appeals from a summary judgment entered in favor of the State Department of Revenue ("the Department"). We reverse and remand. Hoover is a Tennessee corporation that sells crushed stones and other products in the southeastern United States. Hoover operates three sales offices in Alabama, and one of its quarries is located in Colbert County.