Rogers Group, Inc. v. Huddleston

OPINION

CANTRELL, Judge.

The Commissioner of Revenue has appealed the Chancery Court of Davidson County’s finding that the Rogers Group, Inc.’s quarrying and asphalt processing activities qualify it for the Industrial Machinery Exemption, the Manufacturer’s Utilities Exemption, and the Industrial Materials and Explosives Exemption from the sales/use tax. We affirm the lower court’s judgment.

I

Rogers, a paving contractor, mixes its own asphalt using rock or stone from its quarries. In addition, the company sells crushed rock and/or asphalt to third parties. Whether it sells materials to third…