Jack Daniel Distillery, Lem Motlow, Prop. v. Jackson

OPINION

COOPER, Justice.

This appeal is from the action of the Chancery Court of Davidson County dismissing three suits brought by Jack Daniel Distillery, Lem Motlow, Prop., a division of Brown-Forman Corporation, to recover sales and use taxes paid during the periods of January — September, 1984, and March— September, 1985. The taxes in question are those imposed by the State of Tennessee on advertising materials shipped from locations outside Tennessee to appellant’s warehouse in Tennessee, where they were stored and ultimately shipped to destinations outside Tennessee. Appellant contends the…