Equifax v. Johnson

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE EQUIFAX CHECK SERVICES, INC. v. RUTH E. JOHNSON, COMMISSIONER OF REVENUE, STATE OF TENNESSEE Direct Appeal from the Chancery Court for Davidson County No. 95-4077-II Carol L. McCoy, Chancellor No. M1999-00782-COA-R3-CV - Decided June 27, 2000 Ruth E. Johnson, Commissioner of Revenue, State of Tennessee, appeals the trial court’s final judgment which ruled that electronic check guarantee services provided by Equifax Check Services, Inc., to Tennessee merchants were not taxable as telecommunication services under the Tennessee Retailers’ Sales…