1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 677 S.W.2d
  5. 677 S.W.2d 445 (1984)
 

UNIVERSITY COMPUTING CO. v. OLSEN

677 S.W.2d 445 (1984)

UNIVERSITY COMPUTING COMPANY, Plaintiff-Appellant, v. Hon. Martha OLSEN, Commissioner of Revenue For the State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee, at Nashville.

October 1, 1984.

Attorney(s) appearing for the Case

Gary M. Brown, Nashville, for plaintiff-appellant.

Gregory Nelson, Asst. Atty. Gen., Nashville, for defendant-appellee.

OPINION

ALLISON B. HUMPHREYS, Special Justice.

This is a suit for refund of Tennessee Use Taxes levied on computer software and paid under protest.

The issue presented is whether the Tennessee Retail Sales Tax Act, T.C.A. § 67-6-101, et seq., which imposes a tax on the sale and use of tangible personal property, as amended by Chapter 789 of the 1978 Tennessee Public Acts, applies to computer software. In the proceedings below, taxpayer...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases