Parkridge Hospital, Inc. v. Woods

OPINION

HENRY, Chief Justice.

In this civil action for recovery of sales and use taxes paid under protest, the sole issue is whether human blood is “tangible personal property” subject to sale or use tax. The Chancellor responded in the affirmative. We agree.

We adopt the opinion of the Chancellor as the opinion of the Court. It reads, in pertinent part, as follows:

The plaintiff is a domestic corporation, with its principal place of business in Chattanooga, Tennessee. The defendant audited the plaintiff for sales and use tax purposes for the period of January 1, 1973 through December 31, 1975…