South Central Bell Telephone Co. v. Olsen

OPINION

HARBISON, Justice.

This revenue case involves the tax base for the state gross receipts tax on telephone and telegraph companies levied in T.C.A. § 67-4-407.1

A brief amicus curiae has also been filed on behalf of a public utility subject to the gross receipts tax levied in T.C.A. § 67-4-406.2 Other telephone companies than appellant are also represented by amici curiae.

The specific issue is whether or not amounts collected by these companies as retail sales taxes are properly includable as “gross receipts” under the definition of that term contained in T.C.A. § 67-4-301 as follows:

“(a)…