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WOODS v. M.J. KELLEY CO.

592 S.W.2d 567 (1980)

Jayne Ann WOODS, Commissioner of Revenue for the State of Tennessee, Plaintiff-Appellant, v. The M.J. KELLEY COMPANY, Defendant-Appellee.

Supreme Court of Tennessee.

January 14, 1980.

Attorney(s) appearing for the Case

William M. Leech, Jr., Atty. Gen., Joe C. Peel, Asst. Atty. Gen., Nashville, for plaintiff-appellant.

John C. Speer, Heiskell, Lonelson, Adams, Williams & Kirsch, Memphis, for defendant-appellee.

OPINION

HENRY, Justice.

The question before the Court is whether an out-of-state contractor1 doing business in Tennessee should be liable for a use tax on materials which it caused to be delivered to a construction site in Memphis, where they were installed by labor subcontractors, pursuant to contracts with the out-of-state contractor.

We conclude that the contractor has used these materials in Tennessee in such a manner...

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