Scholl, Inc. v. Jackson

OPINION

HARBISON, Justice.

Appellants paid under protest and sued for refund of sales taxes collected under the Tennessee Retailers’ Sales Tax Act, T.C.A. §§ 67-6-101 to 67-6-712. Appellants claimed that the transactions involved were exempt as sales for resale or as part of interstate commerce. The Chancellor dismissed the action, and we affirm.

There is no dispute as to the material facts. The taxpayers in the case are Dis-playcraft Inc. of Chattanooga, a corporation and Display Fixture, a partnership, and their related business affiliates. They manufactured display cabinets and sold them to…