METRO. GOVERNMENT OF NASHVILLE v. JACKSON


713 S.W.2d 899 (1986)

METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, Tennessee, Acting By and Through the ELECTRIC POWER BOARD OF SAID GOVERNMENT, and VSC Cable, Inc., Plaintiffs-Appellants, v. Donald W. JACKSON, Commissioner of Revenue, State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee, at Nashville.

July 28, 1986.


Attorney(s) appearing for the Case

Harry L. Mittwede, Eugene W. Ward, Nashville, for Elec. Power Bd.

Charles L. Lewis, Deputy Atty. Gen., W.J. Michael Cody, Atty. Gen. & Reporter, Nashville, for defendant-appellee.


OPINION

COOPER, Justice.

This is a sales and use tax case. Plaintiffs paid sales and use taxes under protest on charges for the rental of space on utility poles as a lease of tangible personal property pursuant to T.C.A. § 67-6-204, and also paid taxes under protest on the cost of furnishing duplicate services to customers of the Nashville Electric Service (NES). Plaintiffs then filed the present action seeking a refund of taxes paid. The chancellor...

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