A company that used a university’s property and utilities to run the campus food service argued that it was exempt because it was an agent of the university. The court found that the university did not hold the required significant control over the company running the food service to classify it as an agent. Since the food service company was not an agent of the university, they were not entitled to the exempt status of the university. (Sodexho Management Inc. v. Johnson, Tennessee Court of Appeals, No. M2003-00660-COA-R3-CV, November 8, 2004)