Lowe's Companies, Inc. v. Cardwell

OPINION

DAUGHTREY, Justice.

This case involves the constitutionality of a 1987 amendment to T.C.A. § 67-6-329, which purported to make an addition to the list of tangible personal property that is exempt from sales and use taxes imposed by T.C.A. §§ 67-6-101, et seq.

For the reasons stated below, we hold that the 1987 amendment as enacted is unconstitutional but is properly subject to elision. With the unconstitutional provision thus removed, the remainder of the statute is both valid and effective. It follows that the plaintiffs demand for a refund of use taxes should have been granted and that…