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  5. 991 S.W.2d 246 (1998)
 

GEHL CORP. v. JOHNSON

991 S.W.2d 246 (1998)

GEHL CORPORATION, Plaintiff/Appellant, v. Ruth E. JOHNSON, Commissioner of Revenue for the State of Tennessee, Defendant/Appellee.

Court of Appeals of Tennessee, Middle Section, at Nashville.

Permission to Appeal Denied May 10, 1999.

Attorney(s) appearing for the Case

William H.D. Fones, Jr., Janis Wild Kesser, Baker, Donelson, Bearman & Caldwell, Memphis, Tennessee, for Appellant.

John Knox Walkup, Attorney General & Reporter, Stacy E. Gibson, Nashville, Tennessee, for Appellee.

Permission to Appeal Denied by Supreme Court May 10, 1999.

OPINION

CAIN, J.

Gehl Corporation filed suit in the Chancery Court of Davidson County to contest an assessment by the Commissioner of Revenue of the "Amusement Tax" imposed by Tennessee Code Annotated section 67-6-212(a)(2).

Gehl received a notice of assessment dated July 20, 1995 notifying it that it had been assessed for sales and use taxes for the period December, 1990 through...

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