Sealed Power Corp. v. Stokes

This is a suit to recover State taxes paid under protest. Complainant is a foreign corporation which confines the business it does in Tennessee to that described in Section 1 of Chapter 106, Public Acts of 1987, namely, the storage of goods in and distribution thereof from a public warehouse owned in Tennessee, for the purpose of conyenient delivery of such, goods in consummation of interstate sales as made.

Section 2 of this Act relieves a foreign, corporation, confining its business in Tennessee within the limits prescribed in Section 1, from the obligation to file a copy of its charter with…