The Alabama Tax Tribunal invalidated a regulation requiring a direct pay permit holder, Tyson Chicken, Inc. (Tyson), to purchase all items tax-free, finding that the regulation was both unreasonable and unduly burdensome. Although Tyson purchased most items tax-free using its direct pay permit, Tyson employees used corporate credit or purchase cards (referred to as “P-Cards”) when doing so was impractical. The Alabama Department of Revenue argued, however, that the subject regulation required Tyson to purchase all items tax-free, including the P-Card purchases, and report and pay the applicable tax directly to the Department—even if those transactions were clearly taxable. Rejecting this argument, Chief Tax Tribunal Judge Bill Thompson invalidated the regulation, finding that it was both unreasonable and unduly burdensome. Tyson Chicken, Inc. v. Dep’t of Revenue, Docket. No. S 15-1338 (Ala. Tax. Tribunal Feb. 2, 2016).