Crew One Productions, Inc. v. State of Tennessee

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE November 5, 2003 Session CREW ONE PRODUCTIONS, INC. v. STATE OF TENNESSEE Direct Appeal from the Tennessee Claims Commission No. 068301 W. R. Baker, Commissioner No. M2003-00585-COA-R3-CV - Filed February 25, 2004 This is an employment tax case. The State of Tennessee appeals the determination of the Tennessee Claims Commission that Crew One Productions is not liable 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.…