ÿWPCƒ9 ñҜijËÒó!6öÒãCÃõC4¾M"»™ààáþA£œÓŸ¡‘³XaÁ ^递tž}¹§&xPàà ¦_ªø¨É«©3™ú¸[ž¿#Šó$¶>²ì£$RìduuCÆËÀÓ`zc>Â0Þ=É¿J³y·‚O ²O”|z]‡Q|Wy¡Gb2õ´K 4uÏløLß.O‰ØV²ÆÃ¢{ËE§¯¡ c‘¡F@¢)ÈV] 1z†‚ ÔÀ]OF³ÍbËññ¡‘³ì¡îýX\¨õ zè[}H”ÅùÆ\ÿ÷¡Mª·­ÃÜ’Ö¡2RkRѶ“¹SLÁÍ¢ìô_nqΦïÈOãÊ'ÑÍÁº‘°W8‚¨J[=®<œQª_lñA½âÊ}ùÃã`q’ÎÎióù•¹ìUº¾ÈH‘O°e§öVå 3~¼ ®=àÞkÿÜݦ`Àˆ€Ûq½÷¿6E,ÒNkÔÄåæ-'KZWþnXó¯½ûÃ8¡ÄÆeÝ—÷ÙU½¶­•DŽÑ¶ ñ%.ì-gsN“«òšÊ‰]YÜnɧ;µz0e)m0"†‰¾ ÇÕµ¸w›£?øc:kß÷ý”,ÕÚŠK¦H-Ø„nB£b#Á\^  %) 0ˆ/ UN· w 4 z Ò— i x mz z Æ‘ ÆW Æ Æã 0D©Ní 0ôï 0ñãEÔÖÖÖÖ 0îÞ•ÌÌKa 0ë¬6———— 0èÍ 0嵨šš 0âr 0ßT 0Ü3! 0â" 0ßñ" 0ÜÐ#b¬$ 0Ù´$ 0Ö% 0Óc& 0Ð6' 0Í( 0ÊÓ( 0á) 0Þ~* 0Û\+ 0Ø7, 0Õ- 0Òä- 0϶. 0Ì…/ 0ÉQ0‚1¤œ2œ2U>@4@4@4@4@4@4@4@4@4@4@4@4@4@4@4@4@4 0ë~4~4~4~4 Bi5i5 0¤†5 D5*6 D-_6 0KŒ6Œ6 AS×6Æ*7 0¤ð7 0D”8 A«Ø8˜HP LaserJet 4050 Series PCL 5eÈÈ,,,,ÈÈ0xw) »(`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regularõ}|)bk1TT£ ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wpt3|x ÿU‹ÿÀÀÀLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  Úóó2J+M ÿÿ0_level1Ó ¨ý ÓÓ X ÓÓ2( ` ¸ hÀpÈ xÐ 2ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2G+M ÿÿ0_level2Ó ¨ý ÓÓ ° ÓÓ/%` ` ¸ hÀpÈ xÐ /ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó 2D+M ÿÿ0_level3Ó ¨ý ÓÓ  ÓÓ,"¸ ¸ hÀpÈ xÐ ,ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó ‹Ý ƒR6>$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ôíõò»»ÔÝ  ÝÔ_ÔTenn.€Code€Ann.€ðð€67„6„507(e)(1)€(1998)€authorizes€a€ð ðcreditðð€against€sales€and€use€tax€that€can€be€claimedÐ ° Ðon€a€return€filed€for€the€period€when€a€worthless€account€is€charged€off€for€federal€income€tax€purposes.€€SunTrust€failedÐ tÄ Ðto€claim€the€credits€in€this€case€when€they€were€originally€available,€but€its€error€is€not€fatal.€€€Tenn.€Code€Ann.€ðð€67„1„Ð 8ˆ Ð1802(a)(1)€(Supp.€2000)€provides,€in€part,€that€the€Commissioner€of€Revenue,€with€the€approval€of€the€Attorney€GeneralÐ üL Ðand€Reporter,€is€empowered€and€directed€to€refund€to€taxpayers€all€taxes€collected€or€administered€by€the€CommissionerÐ À Ðthat€are,€on€the€date€of€payment,€paid€in€error€or€paid€against€any€statute,€rule,€or€regulation.€€The€thrust€of€Tenn.€CodeÐ „Ô ÐAnn.€ðð€67„1„1802€is€that€a€taxpayer€who€initially€fails€to€claim€a€credit€may€later,€within€the€time€period€allowed€byÐ H ˜ Ðstatute,€claim€a€refund€of€the€overpayment€resulting€from€its€failure€to€initially€claim€the€credit.€€In€this€case,€theÐ  \ ÐCommissioner€does€not€take€issue€with€the€difference€between€a€credit€and€a€refund€and€instead€asserts€that€the€bankÐ Ð  Ðqualifies€for€neither.€€ AÝ ƒR6>$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ôíõò»»ÔÝ  ÝÔ_ÔArthur€H.€Northrup,€òòThe€Measure€of€Sales€Taxesóó,€9€Vand.€L.€Rev.€237,€254„56€(1956)€(pointing€out€that€theÐ ° Ðlegislature€must€decide€whether€to€provide€for€a€credit€or€refund€for€bad€debts,€and€if€it€decides€to€provide€for€a€creditÐ tÄ Ðor€refund,€it€also€has€the€prerogative€to€decide€how€much€the€credit€or€refund€will€be€and€under€what€circumstances€theÐ 8ˆ Ðcredit€or€refund€will€be€permitted).2A+M ÿÿ0_level4Ó ¨ý ÓÓ ` ÓÓ) hÀpÈ xÐ )ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó ,Ý ƒR6>$ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€ôíõò»»ÔÝ  ÝÔ_ÔAct€of€May€1,€1973,€ch.€798,€1974€Tenn.€Pub.€Acts€1370.€€The€General€Assembly€enacted€Tenn.€Code€Ann.Ð ° Ððð€67„6„507(e)(2),€(3)€in€1985€[Act€of€May€21,€1985,€ch.€423,€1985€Tenn.€Pub.€Acts€857]€and€Tenn.€Code€Ann.€ðð€67„6„Ð tÄ Ð507(e)(4)€in€1991€[Act€of€Mar.€11,€1991,€ch.€38,€ðð€1,€1991€Tenn.€Pub.€Acts€46].€€These€latter€three€subsections€do€notÐ 8ˆ Ðfigure€into€this€opinion.2>+M ÿÿ0_level5Ó ¨ý ÓÓ ¸ ÓÓ&hhÀpÈ xÐ &ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2;+M ÿÿ0_level6Ó ¨ý ÓÓ  ÓÓ#ÀÀpÈ xÐ #ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó ÎÝ ƒR6>$ÝÓ  Óà  àòòÚ  Ú5Ú  ÚóóÔ€ôíõò»»ÔÝ  ÝÔ_ÔThis€provision€is€now€found€at€Tenn.€Comp.€R.€&€Regs.€r.€1320„5„1„.52(2)€(2000).28+M ÿÿ0_level7Ó ¨ý ÓÓ h ÓÓ pÈ xÐ ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó25+M ÿÿ0_level8Ó ¨ý ÓÓ À ÓÓppÈ xÐ ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó22+M ÿÿ0_level9Ó ¨ý ÓÓ  ÓÓÈÈ xÐ ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2JM ÿÿ0_levsl1Ó ¨ý ÓÓ X ÓÓ2( ` ¸ hÀpÈ xÐ 2ÓÔ2ÔÔ3  Ô€Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2GM ÿÿ0_levsl2Ó ¨ý ÓÓ ° ÓÓ/%` ` ¸ hÀpÈ xÐ /ÓÔ2ÔÔ3  Ô€Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2DM ÿÿ0_levsl3Ó ¨ý ÓÓ  ÓÓ,"¸ ¸ hÀpÈ xÐ ,ÓÔ2ÔÔ3  Ô€Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó- ù-2AM ÿÿ0_levsl4Ó ¨ý ÓÓ ` ÓÓ) hÀpÈ xÐ )ÓÔ2ÔÔ3  Ô€Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2>M ÿÿ0_levsl5Ó ¨ý ÓÓ ¸ ÓÓ&hhÀpÈ xÐ &ÓÔ2ÔÔ3  Ô€Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2;M ÿÿ0_levsl6Ó ¨ý ÓÓ  ÓÓ#ÀÀpÈ xÐ #ÓÔ2ÔÔ3  Ô€Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó28M ÿÿ0_levsl7Ó ¨ý ÓÓ h ÓÓ pÈ xÐ ÓÔ2ÔÔ3  Ô€Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó25M ÿÿ0_levsl8Ó ¨ý ÓÓ À ÓÓppÈ xÐ ÓÔ2ÔÔ3  Ô€Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó22M ÿÿ0_levsl9Ó ¨ý ÓÓ  ÓÓÈÈ xÐ ÓÔ2ÔÔ3  Ô€Ó  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2JM ÿÿ0_levnl1Ó ¨ý ÓÓ X ÓÓ2( ` ¸ hÀpÈ xÐ 2ÓÔ2ÔÔ3  ÔÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2GM ÿÿ0_levnl2Ó ¨ý ÓÓ ° ÓÓ/%` ` ¸ hÀpÈ xÐ /ÓÔ2ÔÔ3  ÔÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2DM ÿÿ0_levnl3Ó ¨ý ÓÓ  ÓÓ,"¸ ¸ hÀpÈ xÐ ,ÓÔ2ÔÔ3  ÔÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2AM ÿÿ0_levnl4Ó ¨ý ÓÓ ` ÓÓ) hÀpÈ xÐ )ÓÔ2ÔÔ3  ÔÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2>M ÿÿ0_levnl5Ó ¨ý ÓÓ ¸ ÓÓ&hhÀpÈ xÐ &ÓÔ2ÔÔ3  ÔÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó2;M ÿÿ0_levnl6Ó ¨ý ÓÓ  ÓÓ#ÀÀpÈ xÐ #ÓÔ2ÔÔ3  ÔÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó28M ÿÿ0_levnl7Ó ¨ý ÓÓ h ÓÓ pÈ xÐ ÓÔ2ÔÔ3  ÔÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó25M ÿÿ0_levnl8Ó ¨ý ÓÓ À ÓÓppÈ xÐ ÓÔ2ÔÔ3  ÔÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó22M ÿÿ0_levnl9Ó ¨ý ÓÓ  ÓÓÈÈ xÐ ÓÔ2ÔÔ3  ÔÓ  ÓÓ5+° °` ¸ hÀpÈ xÐ 5ÓÓ ¨ý Ó xÝ ƒR6>$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ôíõò»»ÔÝ  ÝÔ_ÔòòNashville€Clubhouse€Inn€v.€Johnsonóó,€No.€M1998„00898„Ô_ÔCOAÔ_Ô„R3„CV,€2000€WL€279907,€at€*2€(Tenn.€Ct.Ð ° ÐApp.€Mar.€16,€2000),€òòperm.€app.€deniedóó€(Tenn.€Oct.€2,€2000)€(Recommended€for€Publication). šÝ ƒR6>$ÝÓ  Óà  àòòÚ  Ú6Ú  ÚóóÔ€ôíõò»»ÔÝ  ÝÔ_ÔThe€General€Assembly€is€presumed€to€know€the€existing€state€of€the€law€on€the€subject€under€considerationÐ ° Ðwhen€it€enacts€legislation.€€òòLavin€v.€Jordonóó,€16€S.W.3d€at€368;€òòBlankenship€v.€Estate€of€Bainóó,€5€S.W.3d€647,€651€(Tenn.Ð tÄ Ð1999).ô\  `&Times New Roman(|G26>$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€L]»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ôíõò»»Ô d(|3Ç~$££Ý ƒ£ª!ÝÑ€.ÑÑ8€L]»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV)ÿÿ!dxdx)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3Ç~$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€L]»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€L]»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼L]»»»ÔÑ8€1XXdì»»d8ÑÑ  Ñà@ü ü ìàÔ‡î_|L]ÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†¼L]»îî_| #ԈРÖ& ÐÓ  ÓMay€26,€1998€SessionÐ üL ÐÔ‡X1X»¼L]ÔÌò òÔ#†¼L]»XX1ñ#ÔSUNTRUST€BANK,€NASHVILLEòòóó€v.€RUTH€JOHNSONÔ‡X1X»¼L]Ôó óÐ úJ ÐÌà@@½½ìàò ò€Appeal€from€the€Chancery€Court€for€Davidson€CountyÐ ú J Ðà@@øøìàNo.€95„2650„II€€€€€€Ernest€B.€Pellegrin,€Special€ChancellorÐ æ 6 ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<©` AßÐ ªú  ÐÌà@@TTìàNo.€M1997„00202„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€December€13,€Ô_Ô2000Ô_ÔÐ ¥õ  ÐÌßA€V) °°` dE<|` AßÐ }Í  Ðó óÌÓ  ÓThis€appeal€involves€a€dispute€between€a€commercial€bank€and€the€Tennessee€Department€ofÐ xÈ  ÐRevenue€regarding€the€bankððs€claim€for€a€refund€of€the€sales€taxes€paid€in€connection€with€defaultedÐ d´ Ðretail€installment€sales€contracts€purchased€from€various€automobile€dealers.€€After€the€DepartmentÐ P  Ðdenied€its€refund€claim,€the€bank€sued€the€Commissioner€of€Revenue€in€the€Chancery€Court€forÐ <Œ ÐDavidson€County€seeking€a€refund.€€Both€parties€eventually€sought€a€summary€judgment.€€The€trialÐ (x Ðcourt€granted€the€Commissionerððs€motion€for€summary€judgment€after€concluding€that€it€did€not€haveÐ d Ðjurisdiction€to€consider€the€bankððs€claim.€€Alternatively,€the€trial€court€held€that€the€bank€was€notÐ P Ðentitled€to€the€requested€refund€because€it€was€not€the€dealer€who€originally€remitted€the€sales€taxÐ ì< Ðto€the€Department.€€We€have€determined€that€the€trial€court€erred€by€determining€that€it€lackedÐ Ø( Ðjurisdiction€to€consider€the€bankððs€refund€claim.€€However,€we€have€also€determined€that€the€trialÐ Ä Ðcourt€correctly€concluded€that€the€bank€was€not€entitled€to€the€requested€refund€because€it€was€notÐ ° Ðthe€dealer€who€remitted€the€sales€tax€at€issue.Ð œì ÐÌÓ¼Óò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€Reversed€in€PartÐ tÄ Ðand€Affirmed€in€Partó óÐ `° ÐÌòòÓ  ÓÔ#†¼L]»àX1e#ÔÔ‡X1X.¼L]ÔWilliam€C.€Koch,€Jr.,óó€J.,€delivered€the€opinion€of€the€court,€in€which€òòHenry€F.€Todd,€P.J.,€M.S.,óóÐ 8!ˆ  Ðand€òòBen€H.€Cantrell,€J.óó,€joined.Ð $"t! ÐÌMichael€Hinchion€and€Dianna€Baker€Shew,€Nashville,€Tennessee,€for€the€appellant,€SunTrust€Bank,Ð ü#L# ÐNashville,€N.A.Ð è$8 $ ÐÌPaul€G.€Summers,€Attorney€General€and€Reporter,€and€Christine€Lapps,€Assistant€Attorney€General,Ð À&"& Ðfor€the€appellee,€Ruth€E.€Johnson,€Commissioner€of€Revenue.Ð ¬'ü"' ÐÓØ ÓÌò òOPINIONó óÔ#†¼L]»XX1 #ÔÔ‡X1X»¼L]ÔÐ „)Ô$) ÐÌÔ#†¼L]»XX1€ #ÔÓ  ÓÔ€X1X»¼L]Ôà  àÔ_ÔSunTrustÔ_Ô€Bank,€Nashville,€N.A.,€formerly€known€as€Third€National€Bank,€is€a€commercialÐ \+¬&+ Ðbank€doing€business€in€Tennessee.€€It€has€entered€into€agreements€with€numerous€automobile€dealersÐ H,˜', Ðto€provide€financing€for€the€dealersðð€customers€who€desire€to€purchase€a€new€automobile€on€credit.€Ð 4-„(-ý ÐThese€arrangements€work€as€follows.€€At€the€time€of€the€sale€of€an€automobile,€the€purchaser€entersÐ ° Ðinto€a€retail€installment€sales€contract€with€the€automobile€dealer€giving€the€dealer€a€security€interestÐ œì Ðin€the€automobile.€€The€amount€financed€by€the€retail€installment€sales€contract€includes€(1)€theÐ ˆØ Ðportion€of€the€purchase€price€not€paid€by€the€purchaser€at€the€time€of€delivery,€(2)€the€dealerððsÐ tÄ Ðmiscellaneous€fees€and€charges,€and€(3)€the€full€amount€of€the€sales€tax€due€on€the€sale€of€theÐ `° Ðautomobile.€€Ð L œ ÐÌà  àThereafter,€the€automobile€dealer€sells€the€retail€installment€sales€contract€to€SunTrust€at€aÐ $ t Ðdiscount.€€The€dealer€also€assigns€to€SunTrust€all€its€right,€title,€and€interest€in€the€retail€installmentÐ  ` Ðsales€contract.€As€a€result€of€this€assignment,€SunTrust€becomes€entitled€to€any€and€all€paymentsÐ ü L  Ðfrom€the€purchaser€and€succeeds€to€all€the€rights€and€interests€of€the€automobile€dealer.€€WhenÐ è 8  ÐSunTrust€receives€the€retail€installment€sales€contract,€it€pays€the€dealer€the€agreed€upon€amount,Ð Ô$  Ðwhich€includes€the€full€amount€of€the€sales€tax€due€on€the€sale€of€the€automobile.€€Upon€receivingÐ À  Ðthese€funds,€the€automobile€dealer€remits€the€sales€tax€due€to€the€Tennessee€Department€of€Revenue.Ð ¬ü  ÐÌà  àThis€arrangement€works€well€as€long€as€the€purchaser€continues€making€the€paymentsÐ „Ô  Ðrequired€by€the€retail€installment€sales€contract.€€However,€a€portion€of€new€car€purchasers€eventuallyÐ pÀ Ðdefault€on€their€contractual€obligations.€€SunTrust€bears€the€risk€of€loss€in€this€circumstance€becauseÐ \¬ Ðit€purchases€the€retail€installment€sales€contracts€without€recourse.€€Accordingly,€when€a€purchaserÐ H˜ Ðdefaults€on€a€retail€installment€sales€contract,€SunTrust€must€repossess€and€dispose€of€theÐ 4„ Ðautomobile,€usually€at€a€loss.€€It€later€charges€off€each€of€these€losses€for€federal€income€taxÐ  p Ðpurposes.Ð  \ ÐÌà  àDuring€the€period€covered€by€the€bankððs€Tennessee€sales€and€use€tax€returns€filed€in€calendarÐ ä4 Ðyear€1991,€over€450€retail€installment€sales€contracts€purchased€by€SunTrust€went€into€default.€€ForÐ Ð  Ðeach€of€these€contracts,€SunTrust€wrote€off€the€outstanding€portion€of€the€indebtedness€as€anÐ ¼  Ðuncollectible€bad€debt.€€The€total€amount€of€the€write„offs€during€the€period€at€issue€was€nearlyÐ ¨ø Ð$2,000,000.€€In€December€1994,€SunTrust€filed€a€claim€with€the€Department€of€Revenue€€seekingÐ ”ä Ða€$105,356.66€refund€representing€the€amount€of€the€sales€tax€attributable€to€the€defaultedÐ €Ð Ðinstallment€sales€contracts.׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€The€Department€denied€the€claim€in€February€1995€based€on€Tenn.Ð l¼ ÐComp.€R.€&€Regs.€r.€1320„5„1„.52(3)€(1990)€which€stated€that€banks€purchasing€retail€installmentÐ X ¨ Ðsales€contracts€without€recourse€are€not€entitled€to€a€sales€tax€refund.Ð D!” ÐÐ 0"€  Ðà  àBelieving€that€it€was€entitled€to€the€requested€refund,€SunTrust€filed€suit€against€theÐ ° ÐCommissioner€of€Revenue€in€the€Chancery€Court€for€Davidson€County.€€Both€parties€eventuallyÐ œì Ðagreed€that€the€material€facts€were€undisputed€and€filed€motions€for€summary€judgment.€€In€an€orderÐ ˆØ Ðentered€on€July€31,€1997,€the€trial€court€held€that€it€did€not€have€jurisdiction€to€consider€SunTrustððsÐ tÄ Ðrefund€claim€because€SunTrust€had€not€initially€remitted€the€sales€tax€to€the€State.€€In€an€alternativeÐ `° Ðruling,€the€trial€court€concluded€that,€even€if€it€had€jurisdiction€over€SunTrustððs€claim,€SunTrust€wasÐ L œ Ðnot€entitled€to€a€refund€because€it€was€ð ðnot€the€dealer€who€paid€the€taxes€at€issue€in€this€dispute,Ð 8 ˆ Ðwhich€is€an€explicit€condition€of€relief€under€Tenn.€Code€Ann.€ðð€67„6„507(e).ðð€€SunTrust€hasÐ $ t Ðappealed.Ð  ` ÐÌà@¬¬)ìàò òI.ó óˆÐ è 8  Ðà@@ @ ìàòòò òThe€Justiciability€of€SunTrustððs€Refund€Claimó óóóˆÐ Ô$  ÐÌà  àThe€threshold€issue€in€this€case€involves€the€trial€courtððs€subject€matter€jurisdiction€overÐ ¬ü  ÐSunTrustððs€claim.€€The€Commissioner€argued,€and€the€trial€court€apparently€agreed,€that€the€trialÐ ˜è  Ðcourt€lacked€jurisdiction€over€SunTrustððs€complaint€seeking€a€tax€refund€under€Tenn.€Code€Ann.€ððÐ „Ô  Ð67„1„1802(c)(1)€(Supp.€2000)€because€SunTrust€was€not€a€ð ðtaxpayerðð€for€jurisdictional€purposes.€Ð pÀ ÐThis€argument€unnecessarily€scrambles€two€distinct€concepts€ð!ð€subject€matter€jurisdiction€andÐ \¬ Ðstanding.€€We€have€concluded€that€the€trial€court€clearly€had€subject€matter€jurisdiction€overÐ H˜ ÐSunTrustððs€refund€claim€and€that€SunTrust€also€had€standing€to€assert€it.Ð 4„ ÐÌà@‹‹)ìàò òA.ó óˆÐ  \ Ðà@  ìàòòò òThe€Trial€Courtððs€Subject€Matter€Jurisdictionó óóóˆÐ øH ÐÌà  àAs€we€have€repeatedly€said,€the€concept€of€subject€matter€jurisdiction€implicates€a€courtððsÐ Ð  Ðauthority€to€hear€and€decide€a€particular€type€of€case.€€òòMeighan€v.€U.S.€Sprint€Communications€Co.óó,Ð ¼  Ð924€S.W.2d€632,€639€(Tenn.€1996);€òòCashion€v.€Robertsonóó,€955€S.W.2d€60,€63€(Tenn.€Ct.€App.Ð ¨ø Ð1997).€€A€court€derives€its€subject€matter€jurisdiction€from€the€Constitution€of€Tennessee€or€from€aÐ ”ä Ðlegislative€act,€òòKane€v.€Kaneóó,€547€S.W.2d€559,€560€(Tenn.€1977),€and€thus€it€cannot€exerciseÐ €Ð Ðjurisdictional€powers€that€have€not€been€conferred€on€it€directly€or€by€necessary€implication.Ð l¼ ÐòòDishmon€v.€Shelby€State€Cmty.€Coll.óó,€15€S.W.3d€477,€480€(Tenn.€Ct.€App.€1999).Ð X ¨ ÐÌà  àA€courtððs€subject€matter€jurisdiction€depends€on€the€nature€of€the€cause€of€action€and€theÐ 0"€  Ðrelief€sought.€€òòLanders€v.€Jonesóó,€872€S.W.2d€674,€675€(Tenn.€1994).€€It€does€not€depend€upon€theÐ #l! Ðconduct€or€the€agreement€of€the€parties,€òòShelby€County€v.€City€of€Memphisóó,€211€Tenn.€410,€413,€365Ð $X" ÐS.W.2d€291,€292€(1963).€€Thus,€the€parties€cannot€confer€subject€matter€jurisdiction€on€a€court€byÐ ô$D # Ðappearance,€plea,€consent,€silence,€or€waiver.€€òòCaton€v.€Pic„Walsh€Freight€Co.óó,€211€Tenn.€334,€338,Ð à%0!$ Ð364€S.W.2d€931,€933€(1963);€òòDishmon€v.€Shelby€State€Cmty.€Coll.óó,€15€S.W.3d€at€480.€€WithoutÐ Ì&"% Ðsubject€matter€jurisdiction,€a€court€cannot€enter€valid,€enforceable€orders.€€òòBrown€v.€Brownóó,€198Ð ¸'#& ÐTenn.€600,€610,€281€S.W.2d€492,€497€(1955);€òòRiden€v.€Snideróó,€832€S.W.2d€341,€343€(Tenn.€Ct.€App.Ð ¤(ô#' Ð1991).Ð )à$( Ðâ âÐ |*Ì%) Ðà  àNo€Tennessee€court€has€subject€matter€jurisdiction€to€entertain€a€suit€against€the€State€unlessÐ ° Ðâ âthe€State€has€consented€to€be€sued.€€òòShell€v.€Stateóó,€893€S.W.2d€416,€420€(Tenn.€1995);€òòPool€v.€Stateóó,Ð œì Ð987€S.W.2d€566,€568€(Tenn.€Ct.€App.€1998).€€This€consent€may€be€given€only€by€the€GeneralÐ ˆØ ÐAssembly,€Tenn.€Const.€art.€I,€ðð€17;€òòQuinton€v.€Board€of€Claimsóó,€165€Tenn.€201,€215„16,€54€S.W.2dÐ tÄ Ð953,€958€(1932),€and€when€consent€is€given,€suits€may€be€brought€only€in€the€manner€specificallyÐ `° Ðprovided€by€the€General€Assembly.€€òòState€ex€rel.€Allen€v.€Cookóó,€171€Tenn.€605,€609,€106€S.W.2dÐ L œ Ð858,€860€(1937);€òòCrowe€v.€John€W.€Harton€Memððl€Hosp.óó,€579€S.W.2d€888,€890€(Tenn.€Ct.€App.Ð 8 ˆ Ð1979).Ð $ t ÐÌà  àTenn.€Code€Ann.€ðð€67„1„1802(c)(1)specifically€allows€taxpayers€whose€claim€for€a€tax€refundÐ ü L  Ðhas€been€denied€to€file€suit€against€the€Commissioner€within€six€months€after€the€denial€of€the€claim.€Ð è 8  ÐThese€suits€must€be€filed€in€the€ð ðappropriate€chancery€court€of€this€state.ðð€€For€the€purposes€of€theÐ Ô$  Ðstatute,€a€chancery€court€is€ð ðappropriateðð€if€it€meets€the€venue€provisions€in€Tenn.€Code€Ann.€ðð€67„1„Ð À  Ð1803(a)€(1998)€which€requires€that€suits€against€the€Commissioner€be€filed€either€(1)€in€the€ChanceryÐ ¬ü  ÐCourt€for€Davidson€County,€(2)€in€the€chancery€court€in€the€county€of€the€taxpayerððs€domicile,€or€(3)Ð ˜è  Ðin€the€chancery€court€of€the€county€where€the€taxpayerððs€principal€place€of€business€is€located.€€TheÐ „Ô  Ðdesignation€of€the€Chancery€Court€for€Davidson€County€as€a€proper€forum€for€resolving€disputesÐ pÀ Ðbetween€taxpayers€and€the€Commissioner€vests€the€Chancery€Courts€for€Davidson€County€with€theÐ \¬ Ðadjudicatory€power,€i.e.,€subject€matter€jurisdiction,€to€determine€controversies€such€as€the€presentÐ H˜ Ðone.€€Accordingly,€the€trial€courtððs€conclusion€that€it€lacked€jurisdiction€over€SunTrustððs€refund€claimÐ 4„ Ðis€incorrect.Ð  p ÐÌà@)ìàò òB.ó óˆÐ øH Ðà@  ìàòòò òSuntrustððs€Standing€to€Seek€a€Sales€Tax€Refundó óóóˆÐ ä4 ÐÌà  àIn€contrast€to€subject€matter€jurisdiction,€standing€is€a€judge„made€doctrine€used€to€determineÐ ¼  Ðwhether€a€particular€plaintiff€is€entitled€to€judicial€relief.€€òòKnierim€v.€Leatherwoodóó,€542€S.W.2d€806,Ð ¨ø Ð808€(Tenn.€1976);€òòNational€Gas€Distribs.€v.€Sevier€County€Util.€Dist.óó,€7€S.W.3d€41,€44€(Tenn.€Ct.Ð ”ä ÐApp.€1999);€òòMetropolitan€Air€Research€Testing€Auth.€v.€Metropolitan€Govððt€of€Nashvilleóó,€842Ð €Ð ÐS.W.2d€611,€615€(Tenn.€Ct.€App.€1992).€€It€requires€the€court€to€determine€whether€the€plaintiff€hasÐ l¼ Ða€sufficiently€personal€stake€in€the€outcome€of€the€controversy€to€warrant€a€judicial€resolution€of€theÐ X ¨ Ðdispute.€€òòBrowning„Ferris€Indus.,€Inc.€v.€City€of€Oak€Ridgeóó,€644€S.W.2d€400,€402€(Tenn.€Ct.€App.Ð D!” Ð1982);€Barbara€Kritchevsky,€òòJusticiability€in€Tennessee,€Part€Two:€Standingóó,€15€Mem.€St.€U.L.€Rev.Ð 0"€  Ð179,€183„84€(1985)€(ð ðKritchevskyðð).€€To€establish€standing,€a€plaintiff€must€show:€€(1)€that€it€hasÐ #l! Ðsustained€a€distinct€and€palpable€injury,€(2)€that€the€injury€was€caused€by€the€challenged€conduct,€andÐ $X" Ð(3)€that€the€injury€is€one€that€can€be€addressed€by€a€remedy€that€the€court€is€empowered€to€give.€€òòInÐ ô$D # Ðre€Youngbloodóó,€895€S.W.2d€322,€326€(Tenn.€1995);€òòNational€Gas€Distribs.€v.€Sevier€County€Util.Ð à%0!$ ÐDist.óó,€7€S.W.3d€at€44.Ð Ì&"% ÐÌà  àThe€basis€for€SunTrustððs€standing€in€this€case€begins€to€emerge€when€we€consider€twoÐ ¤(ô#' Ðelementary€points€of€law.€€The€first€point€is€that€a€potential€tax€refund€claim€is€a€chose€in€action.€òòSeeÐ )à$( Ðgenerallyóó€òòCullen€v.€Braggóó,€350€S.E.2d€798,€799„800€(Ga.€Ct.€App.€1986);€òòHarpel€v.€Craigóó,€97Ð |*Ì%) ÐN.E.2d€741,€743€(Mass.€1951).€€The€second€point€is€that€a€ð ðchose€in€actionðð€is€a€right€to€proceed€inÐ h+¸&* Ða€court€of€law€to€procure€the€payment€of€a€sum€of€money.€€òòCan€Do,€Inc.€Pension€&€Profit€SharingÐ ° ÐPlan€&€Successory€Plans€v.€Manier,€Herod,€Hollabaugh€&€Smithóó,€922€S.W.2d€865,€866€(Tenn.Ð œì Ð1996).€€In€this€case,€SunTrustððs€complaint€alleges€that€it€has€a€specific€interest€ð!ð€the€right€to€a€salesÐ ˆØ Ðtax€refund€ð!ð€for€which€it€desires€judicial€redress.€€The€fact€that€SunTrust€may€arguably€have€beenÐ tÄ Ðdeprived€of€its€asserted€statutory€right€to€a€sales€tax€refund€is€sufficient€to€give€SunTrust€standingÐ `° Ðto€maintain€this€suit.Ð L œ ÐÌà  àSunTrustððs€complaint€asserts€that,€for€the€purpose€of€the€refund€statute,€that€its€legal€statusÐ $ t Ðshould€be€deemed€to€be€the€same€as€a€ð ðdealer€who€has€paid€the€tax€imposed€by€this€chapter.ðð€€ThisÐ  ` Ðassertion€differentiates€SunTrust€from€the€purchasers€of€tangible€personal€property€whoÐ ü L  Ðunsuccessfully€sought€sales€tax€refunds€in€òòBeare€Co.€v.€Olsenóó,€711€S.W.2d€603€(Tenn.€1986)€andÐ è 8  ÐòòReimann€v.€Huddlestonóó,€883€S.W.2d€135€(Tenn.€Ct.€App.€1993).€€In€those€cases,€the€purchasersÐ Ô$  Ðasserted€that€they€were€entitled€to€refunds€because€the€burden€of€the€sales€tax€ultimately€fell€on€them.€Ð À  ÐThe€courts€denied€the€purchasersðð€standing€to€seek€refunds€in€these€cases€because€the€refund€statuteÐ ¬ü  Ðprovides€refunds€only€to€those€who€paid€the€tax,€not€to€persons€upon€whom€the€ð ðincidence€of€the€taxÐ ˜è  Ðmay€ultimately€fall.ðð€€òòBeare€Co.€v.€Olsenóó,€711€S.W.2d€at€605;€òòReimann€v.€Huddlestonóó,€883€S.W.2dÐ „Ô  Ðat€136.€€SunTrust€is€traveling€another€route€in€this€case.€€Here€SunTrust€is€arguing€that€it€stepped€intoÐ pÀ Ðthe€shoes€of€the€original€taxpayer€by€virtue€of€the€assignment€of€the€retail€installment€sales€contract.Ð \¬ ÐÌà  àThe€focus€of€a€standing€analysis€in€not€on€the€merits€of€the€plaintiffððs€case.€€òòMetropolitan€AirÐ 4„ ÐResearch€Testing€Auth.€v.€Metropolitan€Govððt€of€Nashvilleóó,€842€S.W.2d€at€615.€€Therefore,€weÐ  p Ðdecline€the€Commissionerððs€invitation€to€use€the€question€of€SunTrustððs€standing€as€a€vehicle€forÐ  \ Ðdeciding€the€merits€of€its€refund€claim.€€Kritchevsky,€15€Mem.€St.€U.L.€Rev.€at€233„34.€€SunTrustÐ øH Ðasserts€in€its€complaint€that,€by€virtue€of€the€assignment€of€the€retail€installment€sales€contracts,€itÐ ä4 Ðhas€succeeded,€as€a€matter€of€law,€to€the€automobile€dealersðð€statutory€refund€rights.€€For€the€òòóópurposeÐ Ð  Ðof€a€standing€analysis,€we€should€take€this€assertion€as€correct€even€though€we€may€ultimatelyÐ ¼  Ðdisagree€with€SunTrustððs€legal€arguments.€€Accordingly,€the€trial€courtððs€conclusion€that€SunTrustÐ ¨ø Ðlacked€standing€to€pursue€a€refund€claim€under€these€circumstances€is€erroneous.€€We€will,€therefore,€Ð ”ä Ðproceed€to€the€substance€of€SunTrustððs€refund€claim.Ð €Ð ÐÌà@……)ìàò òII.ó óˆÐ X ¨ Ðà@66ìàòòò òSunTrustððs€Refund€Claimó óóóˆÐ D!” ÐÌà  àSunTrustððs€claim€for€a€refund€under€Tenn.€Code€Ann.€ðð€67„6„507(e)(1)€presents€a€questionÐ #l! Ðof€first€impression€regarding€Tennesseeððs€sales€tax€law.€€We€are€called€upon€to€determine€whetherÐ $X" Ðthe€purchaser€of€a€retail€installment€sales€contract€from€a€dealer€who€actually€remitted€the€sales€taxÐ ô$D # Ðresulting€from€the€sale€of€tangible€personal€property€is€entitled€to€the€same€ð ðbad€debtðð€sales€tax€creditÐ à%0!$ Ðthat€the€dealer€itself€would€have€been€entitled€to€had€it€not€assigned€its€rights.€€Arriving€at€the€answerÐ Ì&"% Ðis€essentially€an€exercise€in€statutory€construction€because€SunTrustððs€rights,€if€any,€must€be€foundÐ ¸'#& Ðin€Tenn.€Code€Ann.€ðð€67„6„507(e)(1)€and€other€relevant€portions€of€the€Retailersðð€Sales€Tax€Act.Ð ¤(ô#' ÐÌÌÐ h+¸&* Ðà@‹‹)ìàò òA.ó óˆÐ ° ÐÌà  àThere€is€no€common„law€or€equitable€cause€of€action€to€recover€taxes€voluntarily€paid€inÐ ˆØ Ðerror.€€òòCity€of€Birmingham€v.€Piggly€Wiggly€Alabama€Distribóó.€Co.,€638€So.€2d€759,€765€n.5€(Ala.Ð tÄ Ð1994);€òòDepartment€of€Revenue€v.€Bank€of€Americaóó,€752€So.€2d€637,€641€(Fla.€Dist.€Ct.€App.€2000);Ð `° ÐòòCommonwealth€v.€Gossumóó,€887€S.W.2d€329,€334€(Ky.€1994);€òòBowman€v.€Goadóó,€703€A.2d€144,€145Ð L œ Ð(Md.€1997).€€These€actions,€including€actions€seeking€refunds€or€credits€for€credit€sales€that€becomeÐ 8 ˆ Ðbad€debts,׃×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€are€a€matter€of€legislative€grace,€òòEstate€of€Bohn€v.€Waddellóó,€848€P.2d€324,€331€(Ariz.€Ct.Ð $ t ÐApp.€1992);€òòDistrict€of€Columbia€v.€Keyesóó,€362€A.2d€729,€732€(D.C.€1976);òò€SCOA€Indus.,€Inc.€v.Ð  ` ÐHowlettóó,€337€N.E.2d€305,€310„11€(Ill.€App.€Ct.€1975);€€òòPhiladelphia€Gas€Works€v.€Commonwealthóó,Ð ü L  Ð741€A.2d€841,€846€(Pa.€Commw.€Ct.€1999).€€They€are,€therefore,€entirely€creatures€of€statute,€andÐ è 8  Ðsuits€for€refunds,€credits,€or€exemptions€must€comply€with€the€substantive€and€proceduralÐ Ô$  Ðrequirements€in€the€statute.€€òòJack€Daniel€Distillery,€Lem€Motlow€Prop.,€Inc.€v.€Olsenóó,€716€S.W.2dÐ À  Ð496,€497€(Tenn.€1986);€òòGriffith€Motors,€Inc.€v.€Kingóó,€641€S.W.2d€200,€201€(Tenn.€1982);€òòReimannÐ ¬ü  Ðv.€Huddlestonóó,€883€S.W.2d€at€136.Ð ˜è  ÐÌà  àIn€this€case,€SunTrust€seeks€to€take€advantage€of€the€sales€tax€credit€allowed€by€Tenn.€CodeÐ pÀ ÐAnn.€ðð€67„6„507(e)(1).€€Thus,€our€task€is€to€determine€whether€the€General€Assembly€enacted€theÐ \¬ Ðstatute€to€enable€entities€like€SunTrust€to€claim€a€credit€or€a€refund.€€The€sole€purpose€of€statutoryÐ H˜ Ðconstruction€is€to€ascertain€and€then€to€give€effect€to€the€General€Assemblyððs€purpose€as€reflectedÐ 4„ Ðin€the€statuteððs€language.€€òòLavin€v.€Jordonóó,€16€S.W.3d€362,€365€(Tenn.€2000).€€Our€analysis€mustÐ  p Ðbegin€with€the€words€of€the€statute€itself,€òòRiggs€v.€Bursonóó,€941€S.W.2d€44,€54€(Tenn.€1997);€òòRealtyÐ  \ ÐShop,€Inc.€v.€RR€Westminster€Holding,€Inc.óó,€7€S.W.3d€581,€602€(Tenn.€Ct.€App.€1999),€and€we€mustÐ øH Ðavoid€stretching€the€statuteððs€language€to€encompass€a€meaning€that€outstrips€the€GeneralÐ ä4 ÐAssemblyððs€expressed€intent.€€òòIn€re€Adoption€of€Baby€Zóó,€724€A.2d€1035,€1061€(Conn.€1999).Ð Ð  ÐÌà  àA€courtððs€construction€of€a€statute€will€more€likely€hew€to€the€General€Assemblyððs€expressedÐ ¨ø Ðintent€if€the€court€approaches€the€statutory€text€believing€that€the€General€Assembly€chose€its€wordsÐ ”ä Ðdeliberately.òò€€Tidwell€v.€Servomation„Willoughby€Co.óó,€483€S.W.2d€98,€100€(Tenn.€1972);€òòMid„SouthÐ €Ð ÐIndoor€Horse€Racing,€Inc.€v.€Tennessee€State€Racing€Commððnóó,€798€S.W.2d€531,€537€(Tenn.€Ct.€App.Ð l¼ Ð1990).€€A€court€should€construe€the€statuteððs€language€in€the€context€of€the€entire€statute€and€in€lightÐ X ¨ Ðof€the€statuteððs€general€purpose.òò€€BellSouth€Telecomms.,€Inc.€v.€Greeróó,€972€S.W.2d€663,€673€(Tenn.Ð D!” ÐCt.€App.€1997).€€Unless€the€context€requires€otherwise,€a€court€should€also€give€the€words€in€theÐ 0"€  Ðstatute€their€natural€and€ordinary€meaning.€€òòState€ex€rel.€Metro.€Govððt€v.€Spicewood€Creek€WatershedÐ #l! ÐDist.óó,€848€S.W.2d€60,€62€(Tenn.€1993).Ð $X" ÐÌà  àIn€addition€to€these€general€principles€of€statutory€construction,€we€must€also€consider€theÐ à%0!$ Ðrules€of€construction€specifically€applicable€to€tax€statutes.€€Statutes€imposing€a€tax€should€beÐ Ì&"% Ðconstrued€strictly€against€the€government.€€òòSteele€v.€Industrial€Dev.€Bd.óó,€950€S.W.2d€345,€348€(Tenn.Ð ° Ð1997);€òòCovington€Pike€Toyota,€Inc.€v.€Cardwellóó,€829€S.W.2d€132,€135€(Tenn.€1992).€€However,Ð œì Ðstatutes€granting€exemptions€from€taxation€should€be€construed€strictly€against€the€taxpayer,€òòAFGÐ ˆØ ÐIndus.,€Inc.€v.€Cardwellóó,€835€S.W.2d€583,€584„85€(Tenn.€1992);€òòHerald€v.€Johnsonóó,€19€S.W.3d€241,Ð tÄ Ð244€(Tenn.€Ct.€App.€2000),€because€they€are€in€derogation€of€the€Stateððs€sovereignty.€€òòAnderson€v.Ð `° ÐSecurity€Millsóó,€175€Tenn.€197,€205,€133€S.W.2d€478,€481€(1939).€€Thus,€exemptions€from€taxationÐ L œ Ðmust€ð ðpositively€appearðð€in€the€statutes€themselves,€and€no€subject€of€taxation€will€be€excluded€ifÐ 8 ˆ Ðit€comes€within€the€ð ðfair€purviewðð€of€the€statutes.€€òòEnglishððs€Estate€v.€Crenshawóó,€120€Tenn.€531,Ð $ t Ð537„38,€110€S.W.€210,€211€(1908);€òòNashville€Clubhouse€Inn€v.€Johnsonóó,€___€S.W.3d€___,€___Ð  ` Ð(Tenn.€Ct.€App.€2000).׃>×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€€€€€Ð ü L  ÐÌà@ww)ìàò òB.€ó óˆÐ Ô$  ÐÌà  àSunTrust,€like€others€seeking€a€tax€refund€or€credit,€has€the€burden€of€demonstrating€that€itÐ ¬ü  Ðis€entitled€to€the€relief€it€seeks.òò€€AFG€Indus.,€Inc.€v.€Cardwellóó,€835€S.W.2d€at€584„85;€€òòNuclear€FuelÐ ˜è  ÐServs.,€Inc.€v.€Huddlestonóó,€920€S.W.2d€659,€661€(Tenn.€Ct.€App.€1995);€òòsee€also€ConsolidatedÐ „Ô  ÐAccessories€Corp.€v.€Franchise€Tax€Bd.óó,€208€Cal.€Rptr.€74,€76€(Ct.€App.€1984);€òòAsmer€v.€Livingstonóó,Ð pÀ Ð82€S.E.2d€465,€466€(S.C.€1954);€òòLacey€Nursery€Ctr.,€Inc.€v.€Department€of€Revenueóó,€905€P.2d€338,Ð \¬ Ð343€(Wash.€1995).€€Persons€seeking€relief€generally€carry€their€burden€by€demonstrating€that€theyÐ H˜ Ðfit€within€the€language€of€the€statute€authorizing€the€credit€or€the€refund.€€SunTrust€has€not€followedÐ 4„ Ðthis€path€in€this€case€for€the€simple€reason€that€the€plain€meaning€of€the€language€in€Tenn.€Code€Ann.Ð  p Ððð€67„6„507(e)(1)€cannot€be€stretched€to€include€entities€in€SunTrustððs€circumstances.Ð  \ ÐÌà  àTenn.€Code€Ann.€ðð€67„6„507(e)(1),€which€was€enacted€over€the€Governorððs€veto€in€1974,׃ ×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×Ð ä4 Ðprovides€that:Ð Ð  ÐÌà8  àà8` Ð Ð àà ¸ àA€dealer€who€has€paid€the€tax€imposed€by€this€chapter€on€anyÐ ¨ø Ðsale€as€defined€in€ðð€67„6„102€may€take€credit€in€any€return€filed€underÐ ”ä Ðthe€provisions€of€this€chapter€for€the€tax€paid€by€the€dealer€on€theÐ €Ð Ðunpaid€balance€due€on€accounts€which,€during€the€period€covered€byÐ l¼ Ðthe€current€return,€have€been€found€to€be€worthless€and€are€actuallyÐ X ¨ Ðcharged€off€for€federal€income€tax€purposes;€provided,€that€if€anyÐ D!” Ðaccounts€so€charged€off€are€thereafter€in€whole€or€in€part€paid€to€theÐ 0"€  Ðdealer,€the€amounts€so€paid€shall€be€included€in€the€first€return€filedÐ #l! Ðafter€such€collection€and€the€tax€paid€accordingly.Ð$X"` x` x ÐÐ ô$D # ÐBy€the€statuteððs€plain€terms,€the€sales€tax€credit€is€available€only€to€the€ð ðdealer€who€has€paid€the€taxÐ ° Ðimposed€by€this€chapter.ðð€€This€language€is€unambiguous€and€cannot€reasonably€be€construed€toÐ œì Ðinclude€the€assignees€of€dealers€who€have€paid€the€sales€tax.Ð ˆØ ÐÌà  àTwo€other€jurisdictions,€Nevada€and€Washington,€have€construed€their€bad€debt€sales€taxÐ `° Ðcredit€statutes€to€permit€the€assignee€of€the€automobile€dealer€to€receive€a€credit€or€refund€when€theÐ L œ Ðpurchaser€subsequently€defaults€on€the€retail€installment€contract.€€However,€in€both€jurisdictions,Ð 8 ˆ Ðthe€statutory€definitions€of€ð ðdealerðð€or€ð ðretailerðð€and€ð ðpersonðð€were€broad€enough€to€include€anÐ $ t Ðassignee€of€a€dealer€or€retailer.€€òòPuget€Sound€Natððl€Bank€v.€Department€of€Revenueóó,€868€P.2d€127,Ð  ` Ð130€(Wash.€1994);€Nev.€Op.€Attððy€Gen.€No.€2000„08,€2000€WL€246660,€at€*2€(Nev.€A.G.)€(Feb.€7,Ð ü L  Ð2000).€€The€corresponding€definitions€of€ð ðdealerðð€and€ð ðpersonðð€in€the€Retailers€Sales€Tax€Act€areÐ è 8  Ðnot€similarly€broad.€€Tenn.€Code€Ann.€ðð€67„6„102(7)(C)€(Supp.€2000)€(ð ðdealerðð);€Tenn.€Code€Ann.Ð Ô$  Ððð€67„6„102(21)€(ð ðpersonðð).€€Accordingly,€our€sales€tax€statutes€provide€no€basis€for€stretching€theÐ À  Ðmeaning€of€ð ðdealer€who€has€paid€the€tax€imposed€by€this€chapterðð€to€include€a€dealerððs€assignees.€Ð ¬ü  ÐThe€Florida€courts€have€reached€the€same€conclusion€with€regard€to€statutory€language€virtuallyÐ ˜è  Ðidentical€to€Tenn.€Code€Ann.€ðð€67„6„507(e)(1).€€òòDepartment€of€Revenue€v.€Bank€of€Americaóó,€752€So.Ð „Ô  Ð2d€at€641.Ð pÀ ÐÌà  àOur€interpretation€of€the€clear€language€in€Tenn.€Code€Ann.€ðð€67„6„507(e)(1)€is€buttressedÐ H˜ Ðby€the€Departmentððs€long„standing€interpretation€of€the€statute.€€This€interpretation€is€reflected€in€aÐ 4„ Ðregulation€enacted€twenty„six€years€ago.€€Approximately€one€month€after€the€statuteððs€effective€date,Ð  p Ðthe€Department€promulgated€Tenn.€Comp.€R.€&€Regs.€r.€1320„5„1„.52(3)׃&×Ý ƒ#ÃÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ×€providing€that:Ð  \ ÐÌà8  àà8` Ð Ð àA€bank€or€other€financial€institution€purchasing€contracts€ð ðwithoutÐ ä4 Ðrecourseðð€from€dealers€selling€tangible€personal€property€may€notÐ Ð  Ðclaim€any€deduction€or€credit€for€any€unpaid€balances€remaining€dueÐ ¼  Ðon€any€property€which€has€been€sold€by€the€other€dealer€on€a€securityÐ ¨ø Ðagreement€or€other€title€retained€instrument,€and€later€repossessed,€orÐ ”ä Ðwhich€resulted€from€any€other€action€to€enforce€the€lien.ЀÐ` x` x ÐÌDespite€SunTrustððs€assertions€to€the€contrary,€we€do€not€view€this€rule€as€inconsistent€with€the€plainÐ X ¨ Ðmeaning€of€Tenn.€Code€Ann.€ðð€67„6„507(e)(1).€€In€fact,€we€find€that€the€rule€is€based€on€an€entirelyÐ D!” Ðreasonable€interpretation€of€the€statute.€€We€will,€therefore,€give€great€weight€to€the€DepartmentððsÐ 0"€  Ðinterpretation€reflected€in€the€rule€because,€at€least€as€far€as€this€record€shows,€this€interpretation€hasÐ #l! Ðbeen€consistently€administered€by€the€Department€without€challenge€over€a€long€period€of€time.€Ð $X" ÐòòCovington€Pike€Toyota,€Inc.€v.€Cardwellóó,€829€S.W.2d€at€134;€òòsee€also€General€Motors€AcceptanceÐ ô$D # ÐCorp.€v.€Jacksonóó,€No.€A00A1315,€2000€WL€1701983,€at€*3€(Ga.€Ct.€App.€Nov.€15,€2000)€(denyingÐ à%0!$ Ða€sales€tax€refund€claim€submitted€by€the€assignee€of€an€automobile€dealer).Ð Ì&"% ÐÌÌÐ )à$( Ðà@‹‹)ìàò òC.ó óˆÐ ° ÐÌà  àSunTrust€has€not,€and€indeed€cannot,€cast€itself€as€a€ð ðdealer€who€has€paid€the€tax€imposedÐ ˆØ Ðby€this€chapterðð€because€neither€the€facts€nor€the€language€of€Tenn.€Code€Ann.€ðð€67„6„507(e)(1)Ð tÄ Ðsupport€this€claim.€€However,€it€asserts€that€it€should€be€allowed€to€pursue€the€claims€that€theseÐ `° Ðdealers€could€have€asserted€because€the€dealers€have€assigned€SunTrust€all€their€right,€title,€andÐ L œ Ðinterest€in€the€retail€installment€sales€contracts.€€This€assignment€argument€is€not€without€someÐ 8 ˆ Ðweight€and€has€been€adopted€in€at€least€two€other€jurisdictions.€€However,€we€do€not€find€itÐ $ t Ðpersuasive€here€because€of€the€plain€language€of€Tenn.€Code€Ann.€ðð€67„6„507(e)(1)€and€Tenn.€Comp.Ð  ` ÐR.€&€Regs.€r.€1320„5„1„.52(3).Ð ü L  ÐÌà  àThe€parties€do€not€dispute€that€SunTrust€purchased€the€retail€installment€sales€contracts€thatÐ Ô$  Ðeventually€defaulted€or€that€SunTrust€took€a€broad€assignment€of€all€the€automobile€dealersðð€right,Ð À  Ðtitle,€and€interest€in€these€contracts.€€The€operative€terms€of€the€assignment€are€as€follows:Ð ¬ü  ÐÌà8  àà8` Ð Ð àÔ‡&%XX1Ôà ¸ àFOR€VALUE€RECEIVED,€we,€the€undersigned€Seller,€hereby€sell,Ð „Ô  Ðassign,€and€transfer€unto€òòò òòòThird€National€Bankóóó óóó€(herein€called€ð ðAssigneeðð)Ð \¬ Ðall€moneys€due€and€to€become€due€under,€and€all€our€right,€title,€interestÐ 6† Ðand€remedies€(but€not€our€obligations)€in€and€under€the€within€contract€andÐ ^ Ðthe€Goods€therein€described,€and€we€authorize€Assignee€to€do€every€act€andÐ æ6 Ðthing€in€our€name€or€otherwise€which€Assignee€may€deem€advisable€toÐ ¾ Ðenforce€the€terms€of€said€contract.Ô#†X1X%&°€#ÔЖæ` x` x ÐÌWhile€the€assignment€€transfers€all€the€dealerððs€€ð ðright,€title,€interest€and€remediesðð€under€the€retailÐ Zª Ðinstallment€sales€contract,€it€authorizes€the€bank€ð ðto€do€every€act€and€thing€.€.€.€[the€bank]€may€deemÐ F– Ðadvisable€to€enforce€the€terms€of€said€contract.ðð€€Nowhere€in€the€assignment€does€the€dealerÐ 2‚ Ðexplicitly€assign€to€the€bank€its€right€to€obtain€a€bad€debt€sales€tax€credit€under€Tenn.€Code€Ann.€ððÐ n Ð67„6„507(e)(1).Ð  Z ÐÌà  àOne€of€the€general€principles€of€the€law€of€assignments€is€that€the€assignee€ð ðsteps€into€theÐ â2 Ðshoes€of€the€assignorðð€with€regard€to€the€matters€covered€by€the€assignment.€€òòAetna€Cas.€&€Sur.€Co.Ð Î Ðv.€Tennessee€Farmers€Mut.€Ins.€Co.óó,€867€S.W.2d€321,€323€(Tenn.€Ct.€App.€1993);€òòBinswangerÐ º  ÐSouthern€(N.C.),€Inc.€v.€Textron,€Inc.óó,€860€S.W.2d€862,€865€(Tenn.€Ct.€App.€1993);€òòBrummitt€TireÐ ¦!ö  ÐCo.€v.€Sinclair€Refining€Co.óó,€18€Tenn.€App.€270,€281,€75€S.W.2d€1022,€1028€(1934).€€Thus,€anÐ ’"â! Ðassignment€does€not€extinguish€the€underlying€contract,€but€rather€it€transfers€the€assignorððs€contractÐ ~#Î" Ðrights€against€the€other€contracting€party€to€the€assignee€who€succeeds€to€the€assignorððs€rights€underÐ j$º# Ðthe€underlying€contract.€€òòPacific€Eastern€Corp.€v.€Gulf€Life€Holding€Co.óó,€902€S.W.2d€946,€959Ð V%¦ $ Ð(Tenn.€Ct.€App.€1995).€Ð B&’!% ÐÌà  àWe€understand€and€approve€of€the€policy€favoring€the€free€assignability€of€commercialÐ (j#' Ðinstruments.€€However,€in€this€context,€the€traditional€principles€of€statutory€construction€applicableÐ )V$( Ðto€statutes€granting€tax€credits,€deductions,€or€exemptions,€should€prevail€over€general€assignmentÐ ò)B%) Ðprinciples.€€òòDepartment€of€Revenue€v.€Bank€of€Americaóó,€752€So.€2d€at€643„44;€òòPuget€Sound€NatððlÐ Þ*.&* ÐBank€v.€Department€of€Revenueóó,€868€P.2d€at€133€(Utter,€J.,€dissenting).€€Statutes€providingÐ Ê+'+ Ðexceptions€from€taxation€should€be€construed€strictly€against€the€taxpayer.€€The€General€AssemblyÐ ° Ðis€presumably€aware€of€this€rule€of€construction,€as€well€as€Tenn.€Comp.€R.€&€Regs.€r.€1320„5„1„Ð œì Ð.52(3).׃?×Ý ƒ#ÃÝòòÚ  Ú6Ú  ÚóóÝ  Ý×  ×€€It€is€also€reasonable€to€assume€that€the€General€Assembly€is€aware€that€automobile€dealersÐ ˆØ Ðcustomarily€assign€retail€installment€sales€contracts€to€banks€and€other€financial€institutions.€Ð tÄ ÐòòDepartment€of€Revenue€v.€Bank€of€Americaóó,€752€So.€2d€at€643€(stating€that€ð ðit€is€reasonable€toÐ `° Ðassume€that€the€legislature€is€cognizant€of€the€business€practice€of€dealers€with€regard€to€assignmentÐ L œ Ðof€installment€contracts€to€banksðð).€€Accordingly,€it€is€reasonable€to€assume€that€the€GeneralÐ 8 ˆ ÐAssembly€did€not€intend€to€enable€assignees€of€dealers€to€claim€bad€debt€sales€tax€credits€or€refundsÐ $ t Ðwhen€it€enacted€Tenn.€Code€Ann.€ðð€67„6„507(e)(1)€because,€for€the€past€twenty„six€years,€it€hasÐ  ` Ðacquiesced€in€the€Departmentððs€interpretation€of€Tenn.€Code€Ann.€ðð€67„6„507(e)(1)€as€reflected€inÐ ü L  ÐÔ‡AX1XXX1ÔTenn.€Comp.€R.€&€Regs.€r.€1320„5„1„.52(3).€€òòGeneral€Motors€Acceptance€Corp.€v.€Jacksonóó,€2000Ð è 8  ÐWL€1701983,€at€*3€(according€great€deference€to€the€administrative€construction€of€Georgiaððs€badÐ Ô$  Ðdebt€sales€tax€credit€statute€that€had€been€acquiesced€in€by€the€legislature).€€Ô#†X1XXAX1ý#ÔÐ À  ÐÌà  àIn€summary,€we€find€that€the€plain,€unambiguous€language€of€Tenn.€Code€Ann.€ðð€67„6„Ð ˜è  Ð507(e)(1)€provides€that€only€automobile€dealers€who€have€paid€the€sales€tax€arising€from€the€sale€ofÐ „Ô  Ða€new€car€may€claim€the€bad€debt€sales€tax€credit.€€We€also€find€that€Ô‡AX1XXX1ÔTenn.€Comp.€R.€&€Regs.€r.Ð pÀ Ð1320„5„1„.52(3)Ô#†X1XXAX1Ê“#Ô€is€consistent€with€Tenn.€Code€Ann.€ðð€67„6„507(e)(1).€€Accordingly,€we€concludeÐ \¬ Ðthat€SunTrust€has€failed€to€carry€its€burden€of€demonstrating€that€it€is€clearly€entitled€to€the€relief€itÐ H˜ Ðseeks€and,€therefore,€that€the€trial€courtððs€alternative€conclusion€that€SunTrust€is€not€entitled€to€aÐ 4„ Ðrefund€under€Tenn.€Code€Ann.€ðð€67„6„507(e)(1)€is€correct.Ð  p ÐÌà@^^(ìàò òIII.ó óˆÐ øH ÐÌà  àWe€reverse€the€portion€of€the€order€dismissing€SunTrustððs€complaint€on€jurisdictionalÐ Ð  Ðgrounds€and€affirm€the€alternative€conclusion€that€SunTrust€is€not€entitled€to€a€refund€or€credit€underÐ ¼  ÐTenn.€Code€Ann.€ðð€67„6„507(e)(1).€€The€case€is€remanded€to€the€trial€court€for€whatever€furtherÐ ¨ø Ðproceedings€consistent€with€this€opinion€may€be€required.€€We€tax€the€costs€of€this€appeal€toÐ ”ä ÐSunTrust€Bank€and€its€surety€for€which€execution,€if€necessary,€may€issue.Ð €Ð ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð 0"€  Ðà  àà ` àà ¸ àà  àà h àà À àà  àWILLIAM€C.€KOCH,€JR.,€JUDGE