Bellsouth Telecommunications, Inc. V. Ruth E. Johnson, Commissioner Of Revenue Of State Of Tennessee, No. M2005-00865-coa-r3-cv, 2006.The Tennessee Department of Revenue assessed a tax on BellSouth’s voice mail services, finding that they are subject to sales and use taxes as “telecommunications” services under Tenn. Code Ann. § 67-6-102(a)(32). BellSouth issued a refund request, which was denied by the Department of Revenue. Thereafter, BellSouth filed an action in the Chancery Court for Davidson County, which ruled in favor of the Department of Revenue. BellSouth appealed in the Court of Appeals of Tennessee, which affirmed the judgment of the trial court.
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