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CARSON V. ROANE-ANDERSON CO., 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

No. 186

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.





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