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BD. OF PUBLICATION, ETC. v. WOODS

609 S.W.2d 501 (1980)

BOARD OF PUBLICATION OF the METHODIST CHURCH, INC. d/b/a The United Methodist Publishing House v. Jayne Ann WOODS, Commissioner of Revenue of the State of Tennessee.

Supreme Court of Tennessee.

December 8, 1980.

Attorney(s) appearing for the Case

Joseph L. Lackey, Jr., Nashville, for plaintiff-appellee.

William M. Leech, Jr., Atty. Gen., Jim G. Creecy, Sr. Asst. Atty. Gen., Nashville, for defendant-appellant.

OPINION

FONES, Justice.

This is a case involving the application of the Tennessee sales tax to plaintiff, a publishing firm located in this State that delivered certain catalogs to an agent of an out-of-state buyer; this agent then affixed mailing address labels to the catalogs, which were to be mailed to out-of-state addressees. More specifically, the issue involved here is whether the Commerce Clause or T.C.A. § 67-3007 exempts this transaction from...

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