Smoky Mountain Canteen Co. v. Kizer

The question for our decision in this case is whether or not the appellant is liable for Sales Tax as applied by Chapter 3 of the Public Acts of 1947, 1932 Code Supplement, 1328.22-1328.39, Retailers Sales Tax Statute.

The suit was brought by the appellant for refund of Sales Taxes paid by it under protest. The Chancellor held the tax legally collected and dismissed the bill. As a result this appeal has been duly perfected, briefs filed and argument heard.

The appellant is a Tennessee corporation engaged in the automatic vending machine business. It operates candy, soft drink, chewing gum and…