Automatic Merchandising Co. v. Atkins

By reason of the State’s demand, Automatic Merchandising Company paid under protest a certain gross receipts privilege tax; then sued the Commissioner for recovery thereof on the insistence that it did not owe the tax. The Chancellor allowed the recovery, and the State has appealed.

The tax in question is that levied by 67-4203, Item 65 (e) T.C.A. for the privilege of engaging in the merchandise vending machine business. That tax is payable on August 1 for the fiscal year beginning the preceding July 1. — 67-4317 T.C.A. At the option of the taxpayer, it may be paid at a fixed time “on a…