HBO Direct, Inc., v. Ruth E. Johnson, Commissioner of Revenue, State of Tennessee

This case involves a contest of Tennessee sales and use tax assessed by the defendant Tennessee Commissioner of Revenue. The plaintiff satellite programming television company argues that its services are not taxable telecommunications because, as “broadcast[s] . . . for public consumption,” the satellite television services are excluded from the definition of taxable telecommunications. The trial court granted summary judgment in favor of the plaintiff satellite programming television company. The defendant Commissioner appeals. We affirm.