BOWATER NORTH AMERICA CORP. v. JACKSON


685 S.W.2d 637 (1985)

BOWATER NORTH AMERICA CORPORATION, Plaintiff-Appellee, v. Donald W. JACKSON, Commissioner of Revenue, State of Tennessee, Defendant-Appellant.

Supreme Court of Tennessee, at Nashville.

February 19, 1985.


Attorney(s) appearing for the Case

H. Rowan Leathers, III, Asst. Atty. Gen., Nashville, for defendant-appellant; W.J. Michael Cody, Atty. Gen. and Reporter, Nashville, of counsel.

F. Clay Bailey, Jr., Nashville, for plaintiff-appellee.

W. Ovid Collins, Jr., Nashville, for amicus curiae, Tennessee Manufacturer's Ass'n.


OPINION

DROWOTA, Justice.

The taxpayer, Bowater North America Corporation, brought this suit against the Commissioner of Revenue for recovery of local sales taxes paid on industrial machinery. The Chancellor granted relief to the taxpayer and the Commissioner has appealed to this Court.

The issue in this case is whether the Legislature's exemption of industrial machinery from the state sales tax also exempts the property in question from the local...

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