Porter Brown Limestone Co. v. Olson

OPINION

FONES, Chief Justice.

This is a direct appeal of a state revenue case by the Commissioner of Revenue from a judgment for the taxpayer. The trial judge held that the taxes were due but invoked the doctrine of estoppel because in a prior audit or audits the State had not taxed similar transactions.

Most of the sales taxes involved in this suit were assessed on sales made by plaintiff to J.A. Hadley Construction Company and delivered to a road construction project Hadley was performing in Davidson County. Plaintiff mixed limestone with cement *243and with calcium chloride as ordered by Hadley…