Court of Civil Appeals of Alabama March 18, 2011, 2061117 (Kimberly-Clark Corp. v. Alabama Department of Revenue)

After Remand from the Alabama Supreme Court and On Rehearing Ex Mero Motu

PITTMAN, Judge.

This court’s opinion of February 25, 2011, is withdrawn, and the following is substituted therefor.

The prior judgment of this court has been reversed and the cause remanded. Ex parte Alabama Dep’t of Revenue, 69 So.3d 144 (Ala.2010) (opinion modified on denial of rehearing on September 17, 2010).