Saturn Corp. v. Johnson

OPINION

FRANK G. CLEMENT, Jr., J.,

delivered the opinion of the court,

in which WILLIAM C. KOCH, Jr., P.J., M.S., and PATRICIA J. COTTRELL, J., joined.

The Department of Revenue appeals the Chancellor’s ruling that the “surcharge” imposed on self-insured employers by TenmCode Ann. § 56-4-207(a) on deemed workers’ compensation premiums is part of a premium tax for purposes of the tax credit provided pursuant to Tenn.Code Ann. § 56-4-217(a). The Department contends the surcharge is not a tax but a “fee” earmarked for the administration of the Tennessee Occupational Safety and Health Agency and may…