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LOWE'S COMPANIES, INC. v. CARDWELL

813 S.W.2d 428 (1991)

LOWE'S COMPANIES, INC., Plaintiff-Appellant, v. Charles E. CARDWELL, Commissioner of Revenue for the State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee, at Nashville.

July 22, 1991.

Attorney(s) appearing for the Case

Christopher M. Was, Trabue, Sturdivant & DeWitt, Nashville and Robert D. McDonald, Davis, Wright & Tremaine, Washington, D.C., for plaintiff-appellant.

Charles W. Burson, Atty. Gen. and Reporter and Joe C. Peel, Asst. Atty. Gen., Nashville, for defendant-appellee.

William R. Bruce, Silver Point, for amicus curiae, Printing Industry Ass'n of the South, Inc.

OPINION

DAUGHTREY, Justice.

This case involves the constitutionality of a 1987 amendment to T.C.A. § 67-6-329, which purported to make an addition to the list of tangible personal property that is exempt from sales and use taxes imposed by T.C.A. §§ 67-6-101, et seq.

For the reasons stated below, we hold that the 1987 amendment as enacted is unconstitutional but is properly subject to elision. With the unconstitutional provision thus...

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