Bowater North America Corp. v. Jackson

OPINION

DROWOTA, Justice.

The taxpayer, Bowater North America Corporation, brought this suit against the Commissioner of Revenue for recovery of local sales taxes paid on industrial machinery. The Chancellor granted relief to the taxpayer and the Commissioner has appealed to this Court.

The issue in this case is whether the Legislature’s exemption of industrial machinery from the state sales tax also exempts the property in question from the local option sales tax. The lawsuit involves a construction of the 1963 Local Option Revenue Act, T.C.A. §§ 67-6-701 et seq. and T.C.A. § 67-6-206(a), as…