BEARE CO. v. TENNESSEE DEPT. OF REVENUE


858 S.W.2d 906 (1993)

The BEARE COMPANY, Appellant, v. TENNESSEE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Tennessee, at Nashville.

July 12, 1993.


Attorney(s) appearing for the Case

Ellen B. Vergos, Waring Cox, Memphis, for appellant.

Charles W. Burson, Atty. Gen. & Reporter, Daryl J. Brand, Asst. Atty., Nashville, for appellee.


OPINION

REID, Chief Justice.

This appeal presents for review the denial by the Department of Revenue of The Beare Company's application for authorization to purchase water, electricity, and natural gas at the reduced sales tax rates provided by T.C.A. § 67-6-206(b)(1). The chancery court made findings of fact, which substantially conformed to the findings made by the administrative law judge. The court held that, under the statute, the taxpayer is not...

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