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COVINGTON PIKE TOYOTA, INC. v. CARDWELL

829 S.W.2d 132 (1992)

COVINGTON PIKE TOYOTA, INC., Plaintiff/Appellee, v. Charles E. CARDWELL, Commissioner of Revenue of the State of Tennessee, Defendant/Appellant.

Supreme Court of Tennessee, at Jackson.

March 2, 1992.

Attorney(s) appearing for the Case

Charles W. Burson, Atty. Gen. & Reporter, John Knox Walkup, Sol. Gen., Cynthia M. Odle, Asst. Atty. Gen., Nashville, for defendant/appellant.

John R. Gregory, Heiskell, Donelson, Bearman, Adams, Williams & Kirsch, Memphis, for plaintiff/appellee.

OPINION

ANDERSON, Justice.

The issue presented in this sales tax appeal is whether sale of extended warranty contracts on automobiles constitutes "the performing for a consideration of any repair services" within the meaning of Tenn. Code Ann. § 67-6-102(22)(F)(iv), thus making it subject to sales tax. The Commissioner of Revenue assessed sales taxes upon sales of extended warranty contracts to purchasers of new and used automobiles. The assessment...

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