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CARR v. CHRYSLER CREDIT CORP.

541 S.W.2d 152 (1976)

Joe C. CARR, Secretary of State, and Jayne Ann Woods, Commissioner of Revenue of the State of Tennessee, Appellants-Defendants, v. CHRYSLER CREDIT CORPORATION, Appellee-Plaintiff.

Supreme Court of Tennessee.

August 30, 1976.

Attorney(s) appearing for the Case

Everett H. Falk, Deputy Atty. Gen., Nashville, for appellants-defendants; R.A. Ashley, Jr., Atty. Gen., Nashville, of counsel.

Charles K. Wray, Jay S. Bowen, Nashville, for appellee-plaintiff; Bass, Berry & Sims, Nashville, of counsel.

OPINION

HARBISON, Justice.

This case presents for decision the scope of an exemption from the state transfer tax on the recording of mortgages, deeds of trust and other evidences of indebtedness.

The transfer or recordation tax is authorized by T.C.A. § 67-4102, Item S(b).

The question at issue is whether or not financing statements on inventories of automobiles, financed under a "floor-plan" arrangement, are exempt from the recordation...

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