Sodexho Management, Inc. v. Ruth E. Johnson

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE May 7, 2004 Session SODEXHO MANAGEMENT, INC., v. RUTH E. JOHNSON Appeal from the Chancery Court for Davidson County No. 98-3318-III Ellen Hobbs Lyle, Chancellor No. M2003-00660-COA-R3-CV- Filed November 8, 2004 This dispute arises from the assessment of the “contractor’s use tax” against Sodexho Management, Inc. for its use of personal property owned and utilities provided by David Lipscomb University. Sodexho used the university’s property to provide food service for the tax-exempt university. The Commissioner assessed a use tax on the value…