TENNESSEE FARMERS' CO-OP v. STATE


736 S.W.2d 87 (1987)

The TENNESSEE FARMERS' COOPERATIVE, Plaintiff-Appellant, v. The STATE of Tennessee, acting By and Through Donald JACKSON, the Commissioner of Revenue for the State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee, at Nashville.

August 31, 1987.


Attorney(s) appearing for the Case

George A. Dean, Sheree C. Wright, Speight & Parker, Nashville, for plaintiff-appellant.

W.J. Michael Cody, Atty. Gen. and Reporter, Charles L. Lewis, Deputy Atty. Gen., H. Rowan Leathers, III, Asst. Atty. Gen., Nashville, for defendant-appellee.


OPINION

DROWOTA, Justice.

This is a direct appeal from the dismissal of a tax refund suit brought pursuant to T.C.A. §§ 16-4-108 and 67-1-901. The Plaintiff is the Tennessee Farmers' Cooperative, a farm supply cooperative that owns and operates a number of manufacturing facilities in this State. The issue on appeal is whether Plaintiff is entitled to claim the tax rate reduction or tax exemption allowed to manufacturers under T.C.A. § 67-6...

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