Maxwell Medical, Inc., Successor in Interest to Maxwell Medical, LLC, v. Loren L. Chumley, Commissioner of Revenue, State of Tennessee

The trial court determined that glucometers sold by Plaintiff taxpayer during the tax period January 1, 2001, through September 30, 2003, were not exempt from sales and use tax under Tennessee Code Annotated _ 67-6-314(5)(1998). The trial court entered summary judgment in favor of the Commissioner of Revenue. Plaintiff taxpayer appeals. We affirm.