In This Issue:

- Tennessee Court of Appeals Holds That Scholastic Book Clubs Has Nexus in Tennessee:

The Tennessee Court of Appeals ruled on January 27, 2012 that Scholastic Book Clubs’ ("Scholastic") use of schools and teachers to facilitate book sales and deliveries in Tennessee establishes a sufficient presence in Tennessee requiring Scholastic to collect sales and use tax on its sales. Scholastic Book Clubs, Inc. v. Farr, Dkt. No. M2011-01443-COA-R3-CV, slip op. at 9 (Jan. 27, 2012).

- Tennessee Court Rules That Navy Captain Must Pay Use Tax on Personal Aircraft upon Reassignment to Navy Base in Tennessee:

A Tennessee trial court issued a ruling on January 26, 2012, concluding that a Captain in the United States Navy was required to pay Tennessee use tax on his personal aircraft when he was reassigned to a naval base in Tennessee. McIntyre v. Farr, Dkt. No. 09-2145-III (Jan. 26, 2012).

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