Scholastic Book Clubs, Inc. v. Reagan Farr, Commissioner of Revenue, State of Tennessee

OPINION

in which ALAN E. HIGHERS, P.J., W.S., and HOLLY M. KIRBY, J., joined.

The trial court determined that the Commissioner of Revenue’s assessment of sales and use taxes against out-of-state Plaintiff for sales to customers in Tennessee was not permitted under the Commerce Clause of the United States Constitution, and entered judgment in favor of Plaintiff. The Commissioner of Revenue appeals. We reverse and remand.

This dispute concerns the assessment of sales and use taxes pursuant to Tennessee Code Annotated §§ 67-6-101 to 907 (2006 & Supp.2010) against an out-of-state commercial actor.…