Cape Fear Paging Co. v. Huddleston

OPINION

REID, Justice.

This case presents for review the decision of the Court of Appeals, affirming the judgment of the trial court, which denied the appellant taxpayer’s claim for the refund of sales taxes. This Court finds that the taxpayer is entitled to the refund claimed. The Court of Appeals is reversed.

THE CASE

The taxpayer, Cape Fear Paging Company (“Cape Fear”), is a Tennessee corporation engaged in the business of providing telecommunication paging services in the Nashville area and also access to a national network which provides paging services throughout the country. The paging…