LeTourneau Sales & Service, Inc. v. Olsen

OPINION

DROWOTA, Justice.

In this case the Plaintiff sought recovery from the Defendant Commissioner of Revenue of sales taxes paid under protest. The chancellor granted the relief requested and the Defendant has appealed to this Court. At issue is- whether the Plaintiff is involved in a taxable “repair” service under the sales and use tax law, T.C.A. §§ 67-6-101 et seq., and whether the tax sought to be imposed is in violation of the Commerce Clause of the United States Constitution and T.C.A. § 67-6-313 as an unconstitutional burden upon interstate commerce.

LeTourneau Sales and Service, Inc.,…