Hearthstone, Inc. v. Moyers

*889OPINION

ANDERSON, Justice.

The primary issue before the Court is whether the taxpayer’s sales of log home kits, which the taxpayer erects at its customers’ building sites, are resales of tangible personal property for purposes of Tennessee’s sales and use tax statutes. The Commissioner of Revenue assessed sales and use tax deficiencies based upon its assertion that the transactions were not resales, but the Chancellor held that the transactions were resales. We agree with the Chancellor and affirm.

FACTS

The taxpayers in this case — Hearthstone, Inc. and Hearthstone Hand Hewn Log Homes, Inc.…