HYATT v. TAYLOR


788 S.W.2d 554 (1990)

George P. HYATT d/b/a Camden Water Care Service, Plaintiff/Appellee, v. Dudley W. TAYLOR, Defendant/Appellant.

Supreme Court of Tennessee, at Jackson.

April 16, 1990.


Attorney(s) appearing for the Case

Charles W. Burson, Atty. Gen. and Reporter, Charles L. Lewis, Deputy Atty. Gen., Pamela Bingham Broussard, Asst. Atty. Gen., Nashville, for defendant/appellant.

Charles L. Hicks, Camden, for plaintiff/appellee.


OPINION

FONES, Justice.

Plaintiff, taxpayer, sued the Commissioner of Revenue alleging that the State has erroneously assessed sales taxes upon gross receipts from a portion of his business operations. The trial judge found that the "continuous supervision" exemption, applicable to the lease and rental of tangible personal property, applied and thus plaintiff was not liable for the taxes assessed. We reverse.

Plaintiff sells, leases and services...

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