Crescent Amusement Co. v. Carson

The Tennessee Sales Tax Law (Chapter 3, Public Acts of 1947) levies a privilege tax of 2% on the gross amount paid for the rental of tangible personal property. The appellants are the operators in Tennessee of moving-picture theatres. The pictures which they show are procured by renting film print from the producers of moving pictures. The picture is imprinted on this film print which is a roll of celluloid consisting on an average of about 10,000 feet. This print, through the use of moving picture machinery, projects or reproduces the picture, together with sound effects, upon the screen of…