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SOUTH CENT. BELL TELEPHONE v. CELAURO

735 S.W.2d 228 (1987)

SOUTH CENTRAL BELL TELEPHONE COMPANY, Appellee, v. Kathryn B. CELAURO, Commissioner of Revenue, State of Tennessee, Appellant.

Supreme Court of Tennessee, at Nashville.

August 10, 1987.

Attorney(s) appearing for the Case

W.J. Michael Cody, Atty. Gen., Joe C. Peel, Asst. Atty. Gen., Nashville, for appellant.

W.W. Berry, Raymond Whiteaker, Nashville, for appellee.

OPINION

CANTRELL, Special Justice.

This appeal involves the collection of sales taxes and gross receipts taxes on "end user" charges paid by local telephone customers as part of the costs of interstate long distance service. South Central Bell (SCB) paid the taxes under protest and filed suit for reimbursement. The Chancellor ordered reimbursement, holding that the end user charge is derived from interstate commerce which the legislature has exempted from...

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