Beare Co. v. Olsen

711 S.W.2d 603 (1986)

The BEARE COMPANY, Plaintiff/Appellee,

v.

Martha B. OLSEN, Commissioner of Revenue, Defendant/Appellant, and

City of Humboldt, Tennessee, Defendant/Appellee.

Supreme Court of Tennessee, at Jackson.

March 17, 1986.

Rehearing Denied June 16, 1986.

W.J. Michael Cody, Atty. Gen., J. Robert Walker, Asst. Atty. Gen., Nashville, for defendant/appellant.

Saul C. Belz, Ellen B. Vergos, Waring Cox, Memphis, for plaintiff/appellee.

OPINION

BROOKS McLEMORE, Special Justice.

This revenue case involves sales taxes levied upon the sale of utilities by a utility (City of Humboldt) and passed on by…