A corporation or person engaged in the business of selling at retail fluid milk through the means and device of vending machines is engaged in selling milk through retail establishments for consumption on the premises, and is not a distributor within the contemplation of ยง 755(q), Title 51 of the Code, and is liable for the sales tax. State v. Woods, 242 Ala. 184, 5 So.2d 732; Walling v. Sanders, 6 Cir., 136 F.2d 78; Bogash v. Baltimore Cigarette Service, D.C., 100 F. Supp. 250; Sanitary Dairy v. State, 261 Ala. 640, 75 So.2d 611; State v. Dawson, 264 Ala. 647, 89 So.2d 103. Le Maistre, Clement Gewin, Walter P. Gewin, Tuscaloosa, and Geo. E. Sledge, Greensboro, for appellee.