NASCO, Inc. v. Jackson

OPINION

HARBISON, Chief Justice.

Appellant filed this action for refund of sales and use taxes under the Tennessee Retailers’ Sales Tax Act, T.C.A. §§ 67-6-101 to 67-6-712. The Chancellor denied relief. After careful consideration of the record, we affirm.

The facts were stipulated. Appellant is a Tennessee corporation with its principal office in Springfield, Tennessee. It is engaged in the manufacture and sale of various types of sporting goods and other merchandise upon which it places logos and emblems of many of its customers, such as high school bands and other groups. It employs sales…