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HEARTHSTONE, INC. v. HARDY MOYERS

809 S.W.2d 888 (1991)

HEARTHSTONE, INC., Plaintiff/Appellee, v. HARDY MOYERS, Acting Commissioner of Revenue, Defendant/Appellant, and HEARTHSTONE HAND HEWN LOG HOMES, INC., Plaintiff/Appellee, v. HARDY MOYERS, Acting Commissioner of Revenue, Defendant/Appellant.

Supreme Court of Tennessee, at Knoxville.

April 8, 1991.

Attorney(s) appearing for the Case

Charles W. Burson, Atty. Gen. and Reporter, Cynthia M. Odle, Asst. Atty. Gen., Nashville, for defendant/appellant.

G. Mark Mamantov, Hunton & Williams, Knoxville, William L.S. Rowe, Hunton & Williams, Richmond, for plaintiff/appellee.

OPINION

ANDERSON, Justice.

The primary issue before the Court is whether the taxpayer's sales of log home kits, which the taxpayer erects at its customers' building sites, are resales of tangible personal property for purposes of Tennessee's sales and use tax statutes. The Commissioner of Revenue assessed sales and use tax deficiencies based upon its assertion that the transactions were not resales, but the Chancellor...

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