Carson v. Roane-Anderson Co.
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342 U.S. 232 (1952)
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U.S. Supreme Court
Carson v. Roane-Anderson Co., 342 U.S. 232 (1952)
Carson v. Roane-Anderson Company
Argued December 5, 1951
Decided January 7, 1952
342 U.S. 232
CERTIORARI TO THE SUPREME COURT OF TENNESSEE
1. The Tennessee Retailers' Sales Tax Act imposes a sales tax on the sale of goods within the State and a use tax on the use within the goods purchased elsewhere. Respondents are private companies who are contractors for the Atomic Energy Commission and vendors of those contractors who paid under protest sales taxes and use taxes imposed under the Act on articles used in the performance of contracts with the Commission.
Held: the challenged taxes are prohibited by § 9(b) of the Atomic Energy Act of 1946. Pp. 342 U. S. 233-236.
2. The contracts which the respondents have with the United States, and the performance thereunder, are Commission "activities" which § 9(b) exempts from state taxation. Pp. 342 U. S. 233-236.
192 Tenn. 150, 239 S.W.2d 27, affirmed.