Pfizer, Inc. v. Ruth E. Johnson, Commissioner of Revenue for the State of Tennessee

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE May 4, 2005 Session PFIZER, INC. v. RUTH E. JOHNSON, COMMISSIONER OF REVENUE FOR THE STATE OF TENNESSEE Appeal from the Chancery Court for Davidson County No. 01-2385-II Carol L. McCoy, Chancellor No. M2004-00041-COA-R3-CV - Filed January 23, 2006 Pfizer, Inc. challenges the assessment of the additional rate of business tax under

Tenn. Code Ann. § 67-4-709(b)(2)(B). It contends the sales in question, which were from one wholesaler to another wholesaler, were not within the definition of “wholesale sales” as the term is defined in

Tenn. Code Ann.…