Legal Opinion
Commerce Union Bank v. Tidwell
Tennessee Supreme Court
Decided June 14, 1976PublishedCited by 50 opinions
1Opinion of the Court
OPINION
FONES, Justice.
The sole question presented in this direct appeal is whether computer “software” 1 is tangible personal property and taxable under the State Sales and Use Tax provisions of T.C.A. §§ 67-3001, et seq.
The Chancellor held that the computer software purchased by the plaintiff-appellant did not constitute nontaxable services, but was tangible personal property and subject to taxation. We reverse.
The applicable Code section reads in part as follows:
67-3003. Levy of tax — Rate.—It is declared to be the legislative intent that every person is exercising a taxable privilege who…
2Cases cited4 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
- Crescent Amusement Co. v. CarsonTennessee Supreme Court · 1948
- Washington Times-Herald, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1954
3Cited by50 opinions
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- James v. TRES Computer Systems, Inc.Supreme Court of Missouri · 1982
- In Re Tax Protest of StrayerSupreme Court of Kansas · 1986
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