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BEAN DREDGING CORP. v. OLSEN

742 S.W.2d 259 (1987)

BEAN DREDGING CORPORATION, Plaintiff/Appellee, v. Martha B. OLSEN, Commissioner of Revenue, State of Tennessee, Defendant/Appellant.

Supreme Court of Tennessee, at Jackson.

December 14, 1987.

Attorney(s) appearing for the Case

W.J. Michael Cody, Atty. Gen. and Reporter, Charles L. Lewis, Deputy Atty. Gen., Nashville, for defendant/appellant.

Boyd L. Rhodes, Jr., Robert Mark Glover, Memphis (Heiskell, Donelson, Bearman, Adams, Williams & Kirsch, Memphis, of counsel), for plaintiff/appellee.

OPINION

HARBISON, Justice.

Appellee paid under protest and sued for refund of a use tax levied by the State upon a large dredge and a number of supporting vessels which appellee operated and docked on the Mississippi River within the borders of the state. Exemption was claimed upon the basis that the equipment was being used in interstate commerce at all times during the tax years involved within the meaning of...

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