SCHOLL, INC. v. JACKSON


731 S.W.2d 893 (1987)

SCHOLL, INC.; Displaycraft of Chattanooga, A Partnership Composed of Odie Barnes and Hugh Hannah; and Displaycraft of Chattanooga, Inc., A Tennessee Corporation, Appellants, v. Donald W. JACKSON, Commissioner of Revenue, State of Tennessee, Appellee. SCHOLL, INC.; Display Fixture, A Partnership composed of Eric E. Maurer and Eugene H. Maurer; and Display Fixture, Inc., A Tennessee Corporation, Appellants, v. Donald W. JACKSON, Commissioner of Revenue, State of Tennessee, Appellee.

Supreme Court of Tennessee, at Nashville.

May 26, 1987.


Attorney(s) appearing for the Case

J. Richard Buchignani, Daniel K. Evans, Memphis, for appellants.

W.J. Michael Cody, Atty. Gen., H. Rowan Leathers, III, Asst. Atty. Gen., Nashville, for appellee.


OPINION

HARBISON, Justice.

Appellants paid under protest and sued for refund of sales taxes collected under the Tennessee Retailers' Sales Tax Act, T.C.A. §§ 67-6-101 to 67-6-712. Appellants claimed that the transactions involved were exempt as sales for resale or as part of interstate commerce. The Chancellor dismissed the action, and we affirm.

There is no dispute as to the material facts. The taxpayers in the case are Displaycraft Inc...

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