Shearin v. Woods

OPINION

COOPER, Justice.

Burton Shearin, d/b/a Bolivar Sand Company, brought this action to recover sales and use taxes paid under protest. The payment was the result of an assessment by the defendant Commissioner of Revenue of sales taxes allegedly due on the purchase by plaintiff of a backhoe and a front wheel loader. The chancellor concluded the machinery was “industrial machinery” within the meaning of T.C.A. § 67-3002(n), that the sales and use tax of 1% paid by plaintiff on the purchase of the machinery was all the tax due, and awarded plaintiff a recovery of the sales and use taxes paid…