WALKER'S, INC. v. Farr

OPINION

HOLLY M. KIRBY, J, delivered the opinion of the Court, in which ALAN E. HIGHERS, P.J., W.S., and J. STEVEN STAFFORD, J., joined.

This appeal involves the Retailers’ Sales Tax Act. The plaintiff taxpayer is a dry-cleaning business. The taxpayer did not pay Tennessee sales tax for the sale of dry-cleaning and laundering services to a formalwear rental business. After an audit, the Tennessee Department of Revenue concluded that the taxpayer’s sales of these services did not qualify as “sales for resale” that were exempt from taxation under the Retailers’ Sales Tax Act, and assessed unpaid…