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SHOPPERS GUIDE PUB. CO., INC. v. WOODS

547 S.W.2d 561 (1977)

SHOPPERS GUIDE PUBLISHING COMPANY, INC., Appellant, v. Jayne Ann WOODS, Commissioner of Revenue, State of Tennessee, Appellee.

Supreme Court of Tennessee.

March 7, 1977.

Attorney(s) appearing for the Case

Stuart E. Duncan, Duncan & Secor, P.C., Chattanooga, for appellant.

David S. Weed, Asst. Atty. Gen., Brooks McLemore, Jr., Atty. Gen., Nashville, for appellee.

OPINION

COOPER, Chief Justice.

Shoppers Guide Publishing Company of Tennessee, Inc., has appealed from a decree dismissing an action brought to recover sales and uses taxes paid to the State of Tennessee under protest. The primary issue, as stipulated by the parties is the "determination of whether or not the sales and/or use tax of the State of Tennessee is applicable and properly assessed against the [appellant] in this cause for its activity connected...

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