Nuclear Fuel Services, Inc. v. Huddleston

SUSANO, Judge.

In this sales tax case, Nuclear Fuel Services, Inc. (NFS), seeks a refund of taxes paid by it for the tax years 1989, 1990, and part of 1991. NFS contends that its purchases of certain decommissioning and volume reduction equipment are exempt from sales tax. NFS claims the equipment is “industrial machinery,” and thus exempt from sales and use tax under T.C.A. § 67-6-206(a). The trial court granted NFS summary judgment, and the Commissioner of Revenue (Commissioner) appealed. The only question on appeal is whether the equipment at issue falls within the statutory definition of…