Executone of Memphis, Inc. v. Garner

OPINION

DROWOTA, Justice.

The. Defendants, the Trustee of Shelby County and the Commissioner of Revenue for the State of Tennessee, appeal from a summary judgment in favor of the Plaintiff, Executone of Memphis, Inc. The trial court found, after reviewing the documents supporting the parties’ cross-motions for summary judgment, which documents set forth undisputed allegations, that the tele*735phone systems sold by the Plaintiff were single articles of personal property for purposes of Shelby County’s one and one-half percent (1½%) sales tax. Shelby County enacted the local option sales tax…