Film Transit, Inc. v. Carson

These two causes were filed against the Commissioner of Finance and Taxation of the State of Tennessee, seeking a recovery of gross receipts taxes paid under protest, totalling .$2,940.03.

The taxes in question were levied. pursuant to Code Section 1248.134, Item O'(a), which reads in part as follows: ■ ■ • '

‘ ‘ Each person engaged in the business of operating a transportation company shall, for the privilege of doing such business, pay to the state for state purposes an amount equal to three per cent. (3%) of the gross receipts derived from intrastate business in this state.

“When…