Sodexho Management, Inc. v. Johnson

FRANK G. CLEMENT, JR., J.,

delivered the opinion of the court,

in which WILLIAM C. KOCH, JR., P.J., M.S., and WILLIAM B. CAIN, J., joined.

OPINION

This dispute arises from the assessment of the “contractor’s use tax” against So-dexho Management, Inc., a for-profit corporation, for its use of personal property owned and utilities provided by David Lipscomb University. The Commissioner of Revenue assessed a use tax on the value of the personal property and utilities provided by the university to Sodexho because the university, an exempt organization, had not previously paid sales tax. The pivotal…