The opinion
Annabelle Clinton Imber, Justice, concurring. I join the majority in affirming the trial court’s dismissal of Springdale Winnelson Company’s claim against Alan Rakes and Al’s Plumbing, Inc., for reimbursement of gross-receipts taxes paid on the sale of tangible personal property. However, I believe our holding in this case deserves a brief caveat. In this appeal we were not asked to address, nor do we address, whether there is a statutory basis for a vendor to seek reimbursement of uncollected sales taxes from a purchaser. That issue remains for another day.
Glaze, J., joins in this concurrence.