Legal Opinion
Eastman Chemical Co. v. Johnson
Tennessee Supreme Court
Decided November 24, 2004PublishedCited by 295 opinions
1Opinion of the Court 1
OPINION
2Opinion of the Court · BarkerWilliam M. Barker, J.
FRANK F. DROWOTA, III, C.J., and E. RILEY ANDERSON and JANICE M. HOLDER, JJ„ and ALLEN WALLACE, Sr.J., joined.
The sole issue in this case is whether certain chemical catalysts used by Eastman Chemical Company fall within the industrial machinery exemption to the Tennessee sales and use tax statute, Tennessee Code Annotated sections 67-6-101 et seq. (2003). The trial court granted summary judgment in favor of the taxpayer. The Court of Appeals reversed, dismissing the taxpayer’s complaint seeking refunds for 1995, 1996 and 1997 based on the Court of Appeals’ determination that the…
3Cases cited13 opinions
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- National Gas Distributors, Inc. v. StateTennessee Supreme Court · 1991
- Lipscomb v. DoeTennessee Supreme Court · 2000
- State v. WallsTennessee Supreme Court · 2001
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4Cited by295 opinions
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- Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of TennesseeTennessee Supreme Court · 2009
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