Tennessee Independent Colleges & Universities Association Benefit Consortium, Inc. v. Tennessee Department of Commerce & Insurance

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE September 14, 2010 Session TENNESSEE INDEPENDENT COLLEGES AND UNIVERSITIES ASSOCIATION BENEFIT CONSORTIUM, INC. v. TENNESSEE DEPARTMENT OF COMMERCE AND INSURANCE, ET AL. Appeal from the Tennessee Claims Commission No. 2007-0010-103 Stephanie Reevers, Commissioner No. M2010-00629-COA-R3-CV - Filed December 21, 2010 In this appeal from the Tennessee Claims Commission, taxpayer, a self-funded multiple employer welfare arrangement, seeks a refund of taxes paid under protest, asserting that the tax was preempted by the Employee Retirement Income…