Crew One Productions, Inc. v. State

OPINION

in which ALAN E. HIGHERS, J., and HOLLY M. KIRBY, J., joined.

This is an employment tax case. The State of Tennessee appeals the determination of the Tennessee Claims Commission that Crew One Productions is not hable for Tennessee employment tax by virtue of a federal safe harbor provision known as section 530. We reverse, holding Tennessee is not bound by the federal safe harbor provision.

Crew One Productions, Inc. (“Crew One”) coordinates technical staffing for concert and entertainment events in Chattanooga and Nashville, Tennessee, and Atlanta, Georgia. In 1998, the Tennessee…