(Download) "Eusco v. Joe Huddleston" by Supreme Court of Tennessee ~ Book PDF Kindle ePub Free
eBook details
- Title: Eusco v. Joe Huddleston
- Author : Supreme Court of Tennessee
- Release Date : January 08, 1992
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 61 KB
Description
At issue in this sales tax direct appeal is whether the taxpayers sales of truck bodies to out-of-state utility companies constitute either "selling tangible personal property at retail in this state," or "installing of tangible personal property . . . where a charge is made for such installation," so as to make the sales taxable under the Retailers Sales Tax Act; or whether the sales fall within the exemption for "articles of tangible personal property imported into this state or produced or manufactured in this state for export." The Chancellor found that the transactions taxed by the Commissioner were exempt because the personal property was manufactured in this state for export. The Commissioner contends on appeal that the assessed transactions were sales at retail in this state, and that the transactions involved the installation, rather than manufacture, of tangible personal property. We disagree and affirm the trial court judgment for the reasons set out below.
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