Legal Opinion
Board of Publication of the Methodist Church, Inc. v. Woods
Tennessee Supreme Court
Decided December 8, 1980PublishedCited by 5 opinions
1Opinion of the Court
OPINION
FONES, Justice.
This is a case involving the application of the Tennessee sales tax to plaintiff, a publishing firm located in this State that delivered certain catalogs to an agent of an out-of-state buyer; this agent then affixed mailing address labels to the catalogs, which were to be mailed to out-of-state addressees. More specifically, the issue involved here is whether the Commerce Clause or T.C.A. § 67-3007 exempts this transaction from taxation. The trial court held that this statute did exempt plaintiff from the sales tax and ruled plaintiff was entitled to a refund of an…
2Cases cited14 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Joy Oil Co. v. State Tax CommissionSupreme Court of the United States · 1949
- International Harvester Co. v. Department of Treasury of State of IndianaSupreme Court of the United States · 1944
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3Cited by5 opinions
- Jack Daniel Distillery, Lem Motlow, Prop. v. JacksonTennessee Supreme Court · 1987
- JC Penney Co., Inc. v. OlsenTennessee Supreme Court · 1990
- Media Graphics, Inc. v. DirectorNew Jersey Tax Court · 1984
- Check Printers, Inc. v. David GerreganoCourt of Appeals of Tennessee · 2019
- JC Penney Co., Inc. v. OlsenTennessee Supreme Court · 1990