COCA-COLA BOTTLING CO. UNITED, INC. v. WOODS


620 S.W.2d 473 (1981)

COCA-COLA BOTTLING COMPANY UNITED, INC., Appellee, v. Jayne Ann WOODS, Commissioner of Revenue, Appellant.

Supreme Court of Tennessee.

Rehearing Denied September 21, 1981.


Attorney(s) appearing for the Case

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

John B. Phillips, Jr., Stophel, Caldwell & Heggie, Chattanooga, for appellee.


OPINION

FONES, Justice.

The Commissioner of Revenue appeals from the action of the trial court granting plaintiff's motion for summary judgment and awarding recovery of sales taxes paid under protest.

The controlling issue is whether rules promulgated by the Commissioner of Revenue impose limitations on the application of sales tax exemptions granted religious, educational, charitable and governmental institutions that are inconsistent with the statutory...

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