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SEARS, ROEBUCK & CO. v. WOODS

708 S.W.2d 374 (1986)

SEARS, ROEBUCK & COMPANY, Appellant, v. Jayne Ann WOODS, Commissioner of Revenue of the State of Tennessee, and Martha B. Olsen, Commissioner of Revenue of the State of Tennessee, Appellees.

Supreme Court of Tennessee, at Nashville.

February 24, 1986.

Attorney(s) appearing for the Case

Lewis R. Donelson, Boyd L. Rhodes, Jr., Robert Mark Glover, Heiskell, Donelson, Bearman, Adams, Williams & Kirsch, Memphis, for appellant.

Joe C. Peel, Asst. Atty. Gen., Nashville, W.J. Michael Cody, Atty. Gen., Nashville, for appellees.

Marian F. Harrison, Alan D. Johnson, Willis & Knight, Nashville, for amicus curiae, Newspaper Printing Corp.

Kenneth H. King, Jr., Boult, Cummings, Conners & Berry, Nashville, for amicus curiae, Dayton Hudson Corp.

OPINION

JERRY SCOTT, Special Justice.

In the context of the sales and use tax statutes, this case presents an issue of first impression in Tennessee. The question is whether preprinted advertising supplements inserted in a newspaper are part of the newspaper. The plaintiff contends that they are and that they are therefore exempt from the use tax, pursuant to TCA § 67-6-329(a)(3). The Chancellor held that the supplements are not part of the newspaper...

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