Court of Appeals of Tennessee January 31, 2002 (Lockheed Martin Energy Systems, Inc. v. Johnson)

OPINION

CHARLES D. SUSANO, JR., J.,

delivered the opinion of the court,

in which HOUSTON M. GODDARD, P.J., and HERSCHEL P. FRANKS, J., joined.

Following an audit by the Tennessee Department of Revenue (“the Department”), the Commissioner of the Department (“the Commissioner”) assessed and collected a use tax on computer software fabricated by Lockheed Martin Energy Systems, Inc. (“the Taxpayer”).