Saverio v. Carson

This cause involves a construction of Chapter 3- of Public Acts of 1947, known as' the Tennessee Retailers’' Sales Tax Act.

Complainant filed her bill under Williams’ Code, Section 8835 et seq., known as the Declaratory Judgments Law, and sought a decree declaring her status with respect to said retail sales tax pertaining to her business as the operator of a laundry and linen service in the city of Nashville. The Chancellor sustained a demurrer to the bill and complainant has appealed.

Complainant operates a laundry in the city of Nashville. A laundry under the Sales Tax Act is classified as a…