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  5. 923 S.W.2d 540 (1996)
 

STATE v. SANDERS

923 S.W.2d 540 (1996)

STATE of Tennessee, Plaintiff-Appellee, v. Franklin SANDERS, d/b/a Moneychanger, S.P., Defendant-Appellant.

Supreme Court of Tennessee, at Jackson.

May 28, 1996.

Attorney(s) appearing for the Case

Charles W. Burson, Attorney General and Reporter, Michael E. Moore, Solicitor General, Michael W. Catalano, Associate Solicitor General, Joel W. Perry, Assistant Attorney General, Nashville, John W. Pierotti, District Attorney General, Phyllis B. Gardner, Lee Wilson, Jr., Asst. District Attorneys General, Memphis, for Plaintiff-Appellee.

Arch B. Boyd, III, Memphis, Lowell H. Becraft, Jr., Huntsville, AL, Edwin Vieira, Jr., Manassas, VA, for Defendant-Appellant.

OPINION

REID, Justice.

The primary issue presented in this case is whether the exchange of gold and silver coins and bullion for dollars constitutes the sale of tangible personal property which is subject to sales tax imposed by Tenn. Code Ann. § 67-6-101 et seq. A related issue is whether the criminal prosecution of the defendant pursuant to Tenn. Code Ann. § 67-1-1440(d) violated the defendant's constitutional right to due process...

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