Tibbals Flooring Co. v. Huddleston

OPINION

ANDERSON, Chief Justice.

We granted this appeal to decide whether the Commissioner of Revenue correctly assessed use taxes against the taxpayer with respect to certain components used to construct a dry kiln, and with respect to a spoils removal and dust piping system, both of which were used by the taxpayer in its facility for the manufacture of parquet wood floors.

The Chancery Court abated the assessed use taxes, concluding that both the components of the dry kiln and the spoils removal system were exempt from taxation because they were “industrial machinery,” pursuant to Tenn.Code…