Beare Co. v. Tennessee Department of Revenue

858 S.W.2d 906 (1993)

The BEARE COMPANY, Appellant,

v.

TENNESSEE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Tennessee, at Nashville.

July 12, 1993.

Ellen B. Vergos, Waring Cox, Memphis, for appellant.

Charles W. Burson, Atty. Gen. & Reporter, Daryl J. Brand, Asst. Atty., Nashville, for appellee.

OPINION

REID, Chief Justice.

This appeal presents for review the denial by the Department of Revenue of The Beare Company's application for authorization to purchase water, electricity, and natural gas at the reduced sales tax rates provided by T.C.A. § 67-6-206(b)(1). The chancery court made findings of…