Reimann v. Huddleston

CRAWFORD, Judge.

This is a suit for recovery of sales taxes paid on extended warranty contracts for mo*136tor vehicles. In Covington Pike Toyota, Inc. v. Cardwell, 829 S.W.2d 132 (Tenn.1992), our Supreme Court held that such extended warranty contracts were not subject to sales tax under T.C.A. § 67-6-102(22)(F)(iv) and (vi) (1983 & Supp.1987).1

Plaintiffs, Lars M. Reimann and Woodson Tenent Laboratories, Inc., individually and on behalf of a class of persons and entities similarly situated, brought suit to recover amounts paid as sales taxes in connection with the purchase of extended warranty…