Carbide & Carbon Chemicals Corp. v. Carson

The question for our decision in these consolidated cases is whether or not the appellants are liable for Sales taxes and Use taxes as applied by Chapter 3 of the Public Acts of 1947 as amended, Retail Sales Tax Statute.

Both of these taxes are privilege taxes and *154they have been defined by this Court as: “The Sales Tax imposes upon the seller a tax for the privilege of selling tangible personal property and is required to be paid by the seller. Hooten v. Carson, 186 Tenn. 282, 283, 209 S. W. (2d) 273. The Use Tax is a tax upon the privilege of using, consuming, distributing or storing-tangible…