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WYLIE STEEL FABRICATORS, INC. v. JOHNSON

179 S.W.3d 509 (2005)

WYLIE STEEL FABRICATORS, INC. v. Ruth E. JOHNSON, Commissioner of Revenue for the State of Tennessee.

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

April 28, 2005.

Application for Permission to Appeal Denied October 24, 2005.

Attorney(s) appearing for the Case

Gerald B. Kirksey, Timothy H. Nichols, Brentwood, TN, for Appellant.

Paul G. Summers, Attorney General and Reporter, Wyla M. Posey, Assistant Attorney General, Nashville, TN, for Appellee.

Application for Permission to Appeal Denied by Supreme Court October 24, 2005.

OPINION

ALAN E. HIGHERS, J., delivered the opinion of the court, in which W. FRANK CRAWFORD, P.J., W.S., and HERSCHEL P. FRANKS, P.J., joined.

This appeal involves a sales and use tax assessment issued by the Tennessee Department of Revenue against a taxpayer engaged in the business of fabricating steel products for use in various structures. The taxpayer obtained purchase...

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