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TIBBALS FLOORING CO. v. OLSEN

698 S.W.2d 60 (1985)

TIBBALS FLOORING CO., Plaintiff-Appellee, v. Martha B. OLSEN, Commissioner of Revenue, State of Tennessee, Defendant-Appellant.

Supreme Court of Tennessee, at Knoxville.

Rehearing Denied October 15, 1985.

Attorney(s) appearing for the Case

Ernest A. Petroff, Ralph E. Tallant, Jr., Huntsville, for plaintiff-appellee; Baker, Worthington, Crossley, Stansberry & Woolf, Huntsville, of counsel.

J. Robert Walker, Asst. Atty. Gen., Nashville, for defendant-appellant; W.J. Michael Cody, Atty. Gen., Nashville, of counsel.

OPINION

BROCK, Justice.

The plaintiff, Tibbals Flooring Company, paid sales taxes at the full rate on the cost of materials and labor employed in constructing a "pre-dryer," an air filter and some "dust collectors" as integral parts of its parquet manufacturing plant at Oneida, Tennessee. It paid these taxes under protest and brought this action against the Commissioner to recover back a substantial portion of the payment on the theory that the pre-dryer...

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