The Tennessee Court of Appeals held that a business that sold and installed automotive glass and also made repairs to automotive glass was properly classified as a seller of tangible personal property (glass), and not as a seller of services, for purposes of the Tennessee business tax. The Tennessee Department of Revenue audited the taxpayer’s business tax returns and issued an assessment based on the higher tax rate applicable to sellers of services. The taxpayer paid the assessment under protest and filed a refund claim, which was denied by the Department. The taxpayer then filed a complaint in chancery court, claiming that it should be classified as a seller of glass because most of its income comes from selling glass. Specifically, the taxpayer proffered uncontroverted documentary evidence, supported by the deposition of the taxpayer’s president that showed its gross revenue from glass sales comprised 58.7 percent and 59.4 percent of its sales for the tax years at issue, with the rest of its sales consisting of sales of glass-related products and services. The chancery court ruled in favor of the taxpayer, and the Tennessee Court of Appeals affirmed, noting that for purposes of the Tennessee business tax, a taxpayer’s dominant business activity is the activity that is the major and principal source of its taxable gross sales. Auto Glass Company of Memphis Inc. v. Gerregano, No. W2018-01472-COA-R3-CV (Tenn. Ct. App. Feb. 12, 2019).