McCURRY EXPEDITIONS, LLC, ET AL. V. RICHARD H. ROBERTS - Articles

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Posted by: Tanja Trezise on Jul 17, 2015

Head Comment: CORRECTION: Page 11, second full paragraph, lines 11-13, changed from: See ETC Marketing, Ltd. v. Harris County Appraisal Dist. ETC Marketing, Ltd. v. Harris County Appraisal Dist., --- S.W.3d ----, 2014 WL 4928712, at * (Tex. Ct. App. 2014); to: See ETC Marketing, Ltd. v. Harris County Appraisal Dist., --- S.W.3d ----, 2015 WL 2090399, at *6 (Tex. Ct. App. May 5, 2014);

Court: TN Court of Appeals

Attorneys 1:

Robert E. Cooper, Jr., Attorney General and Reporter; Joseph F. Whalen, Acting Solicitor General; R. Mitchell Porcello, Assistant Attorney General, for the appellant, Richard H. Roberts, Commissioner, State of Tennessee Department of Revenue.

Attorneys 2:

Joe W. Henry, Jr., Pulaski, Tennessee, for the appellee, McCurry Expeditions, LLC and Ralph McCurry.

Judge(s): STAFFORD

The case concerns the imposition of sales and use tax on a luxury motor home stored in Tennessee by an out-of-state corporation. The trial court granted summary judgment to the tax-payer corporation, finding that the imposition of sales tax was not authorized by statute and was not consistent with the Commerce Clause of the United States Constitution. We reverse and remand.

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