[DOWNLOAD] "Covington Pike Toyota v. Charles E." by Court of Criminal Appeals of Texas ~ eBook PDF Kindle ePub Free

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eBook details

• Title: Covington Pike Toyota v. Charles E.
• Author : Court of Criminal Appeals of Texas
• Release Date : January 02, 1992
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 60 KB

Description

The issue presented in this sales tax appeal is whether sale of extended warranty contracts on automobiles constitutes "the performing for a consideration of any repair services" within the meaning of Tenn. Code Ann. § 67-6-102(22)(F)(iv), thus making it subject to sales tax. The Commissioner of Revenue assessed sales taxes upon sales of extended warranty contracts to purchasers of new and used automobiles. The assessment was challenged in this action; the Chancellor granted the taxpayers motion for summary judgment, reduced the tax assessment by the amount imposed upon the extended warranty sales, and found that the Commissioner exceeded his statutory rule-making authority by including such contracts as a repair service. The Commissioner has appealed, contending that the legislatures statutory scheme was to tax warranty contracts, and that the rule was within the Commissioners rule-making authority.

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