Kingsport Publishing Corp. v. Olsen

OPINION

BROCK, Justice.

In this action the plaintiff seeks to recover a refund of use taxes paid upon certain items of personal property which it used in publishing its newspapers for sale at retail. The contested taxes were paid under protest. The plaintiff contends and the trial court decreed that the use taxes in question were assessed and paid upon items of personal property falling within the exemption provided by T.C.A., § 67-3002(e)(2), which is as follows:

“The terms ‘sale at retail,’ ‘use,’ ‘storage,’ and ‘consumption’ shall not include the sale, use, storage or consumption of…