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ARB ENTERPRISES, INC. v. OLSEN

647 S.W.2d 939 (1983)

ARB ENTERPRISES, INC., d/b/a Sparkle Wash of Chattanooga, Appellant, v. Martha B. OLSEN, Commissioner of the Department of Revenue for the State of Tennessee, Appellee.

Supreme Court of Tennessee, at Knoxville.

March 28, 1983.

Attorney(s) appearing for the Case

Herbert A. Thornbury, Poole & Thornbury, Chattanooga, for appellant.

William M. Leech, Jr., Atty. Gen., J. Robert Walker, Asst. Atty. Gen., Nashville, for appellee.

OPINION

FONES, Chief Justice.

The issue in this direct appeal by taxpayer ARB Enterprises d/b/a Sparkle Wash of Chattanooga, is whether the revenue rule promulgated by the commissioner is consistent with the statute and imposes a sales tax upon charges made by taxpayer for cleaning trucks, motor vehicles and other tangible personal property.

Taxpayer is a franchise cleaning operation that utilizes van mounted, mobile pressure washing units. The vans...

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