Herald v. Johnson

OPINION

BEN H. CANTRELL, Presiding Judge, M.S.

This is a dispute with the Tennessee Department of Revenue over whether the privilege tax set out at Tenn.Code Ann. § 67-4-410 is applicable where the appellants illegally sold sealed bottles of liquor for off premises consumption. The Chancery Court of Pickett County denied any refund of the taxes paid by the appellants to satisfy the department’s assessment. We affirm.

I

The appellants each own a store in Pickett County and each possesses a license to sell packaged beer for off premises consumption. However, appellants also sold sealed bottles of…