Court Opinion

ID: 9767363
Source: CourtListenerOpinion
Date Created: 2023-08-29 05:17:30.274956+00
Date Added: 2024-06-11T07:30:30.792320
License: Public Domain

ON Petition to Rehear.
The complainant has filed a lengthy petition to rehear, complaining (1) that the Court “overlooked or else improperly ignored certain pertinent facts, and in addition thereto placed a construction upon the Tennessee Retailers’ Sales Tax contrary to the underlying- basic legislative concept both expressed and plainly implied by reason of overlooking certain specific language contained in the Act,” etc.; (2) that the Court disregarded the “nature of the true legislative concept,” in not distinguishing a “true sales tax statute from an occupation tax”; (3) that the Court was in error in stating in the original opinion that the case was tried on demurrer when it was tried on answer and a stipulation.
*544In response to assignment No. 3 as to the erroneous statement by the Court, we concede that it was error. But it was a pure inadvertence and in no way went to the merits of the controversy. It furnished no basis for the argument that the Court did not consider every issue involved in the controversy. Every question was fully considered, including the answer and the “stipulation”, in determining the legal rights of the complainant.
The insistence that error was committed in our construction of the statute is a reargument of the original assignments of error. No new point of law is discussed, and no additional authority is submitted for the Court’s consideration that was not fully argued by counsel for the petitioner. It is a mere conclusion of counsel that we “overlooked or ignored the underlying basic legislative concept” as expressed in the language of the statute.
The petitioner reargues the proposition that this Court, and the court below, committed error in not following the case of Material Service Corporation v. McKibbin, 380 Ill. 226, 43 N. E. (2d) 939; that the case of Duhame v. State Tax Commission, 65 Ariz. 268, 179 P. (2d) 252; and State v. J. Watts Kearny & Sons, 181 La. 554, 160 So. 77, have no application because the statute involved in these cases levied “occupation” taxes rather than sales taxes, as in the case of the Tennessee Sales Statute, and hence should not be followed. The Illinois statute, which was construed by the Illinois Supreme Court, upon which the petitioner apparently based his whole case, likewise levies an “occupation” tax.
We think the opinions in the Arizona and Louisiana cases are sound in principle and fully sustain our construction of the Retailers’ Sales Tax Statute of this State.
The petition to rehear is denied,