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SEC. EQUIPMENT SUPPLY, INC. v. ROBERTS

No. M2016-00423-COA-R3-CV.

520 S.W.3d 18 (2016)

SECURITY EQUIPMENT SUPPLY, INC. v. Richard H. ROBERTS, Commissioner of Revenue, State of Tennessee.

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

Filed November 28, 2016.

Application for Permission to Appeal Denied by Supreme Court March 9, 2017.

Attorney(s) appearing for the Case

W. Carl Spining , Nashville, Tennessee, for the appellant, Security Equipment Supply, Inc.

Herbert H. Slatery, III , Attorney General and Reporter; Andrée S. Blumstein , Solicitor General; and Brian J. Ramming , Assistant Attorney General, Nashville, Tennessee, for the appellee, Tennessee Department of Revenue.

OPINION

At issue is whether a taxpayer's sales are properly classified as "retail sales" or "wholesale sales" under the Business Tax Act, Tenn. Code Ann. §§ 67-4-701 to -730, and Tenn. Comp. R....

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