A Tennessee Court of Appeals ruled that a taxpayer who operated a concrete block manufacturing facility and a retail sales office that sold the blocks on the same property, did not qualify as a manufacturer. The court found that the sales of blocks manufactured at the facility accounted for less than 51% of the total sales made at the location. The taxpayer contended that the facilities for retail sales and manufacturing were separate. However, the court ruled that the two divisions constituted a single location due to extensive ties between them. (Alley-Cassetty Coal Co., Inc. v. Johnson, Tennessee Court of Appeals, March 29, 2005)