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COMMERCE UNION BANK v. TIDWELL

538 S.W.2d 405 (1976)

COMMERCE UNION BANK, Appellant, v. George M. TIDWELL, Commissioner of Revenue, State of Tennessee, Appellee.

Supreme Court of Tennessee.

June 14, 1976.

Attorney(s) appearing for the Case

Alfred E. Abbey, Charles C. Trabue, Jr., William E. Bishop, Trabue, Sturdivant & DeWitt, Nashville, for appellant.

R.A. Ashley, Jr., Atty. Gen., Everett H. Falk, Deputy Atty. Gen., Nashville, for appellee.

Milton P. Rice, Special Counsel, of Counsel: Robins H. Ledyard, General Counsel, on Amicus Curiae brief for National Life and Acc. Ins. Co.

OPINION

FONES, Justice.

The sole question presented in this direct appeal is whether computer "software"1 is tangible personal property and taxable under the State Sales and Use Tax provisions of T.C.A. §§ 67-3001, et seq.

The Chancellor held that the computer software purchased by the plaintiff-appellant did not constitute nontaxable services, but was tangible personal...

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