THOMAS NELSON, INC. v. OLSEN


723 S.W.2d 621 (1987)

THOMAS NELSON, INC. Appellee, v. Martha B. OLSEN, Commissioner of Revenue, Appellant.

Supreme Court of Tennessee, at Nashville.

January 19, 1987.


Attorney(s) appearing for the Case

Daryl J. Brand, Asst. Atty. Gen., W.J. Michael Cody, Atty. Gen. & Reporter, Nashville, for appellant.

Charles A. Trost, William H. Neely, Waller, Lansden, Dortch & Davis, Nashville, for appellee.


OPINION

FONES, Justice.

The issue before this Court is whether advertising design models received pursuant to contracts for the development of advertising ideas are tangible personal property within the purview of Tennessee's Use Tax. We hold that these models were a crucial element of the contracts to conceive an advertising concept, rendering the costs of these transactions subject to the Use Tax.

Taxpayer is a Tennessee corporation, with its principal...

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