This is possible when trucking companies use using trucks in the state to fulfill client contracts even if the taxpayer was exempt from paying sales tax on their initial purchase of these same trucks. Certain trucking companies were taking advantage of a ‘sales tax drive-out’ exemption. However, the trucking companies would eventually use these trucks in the state of Alabama to fulfill client contracts. It was found that these trucking companies were not paying sales or use tax to any state for the trucks that they had purchased. Since nexus had clearly been established and Alabama imposes a use tax on the use of tangible personal property in the state, the trucking companies were found to be liable. (Whatley Contract Carriers, LLC v. State of Alabama Department of Revenue, March 23, 2004.)