Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of Tennessee

*914WILLIAM C. KOCH, JR., J.,

concurring in part and dissenting in part.

The Court today invalidates the Unauthorized Substances Tax on the ground that it exceeds the General Assembly’s taxing power under Article II, Section 28 of the Tennessee Constitution. The Court reaches this conclusion despite the precedents requiring us to interpret statutes in a manner that sustains, rather than defeats, their constitutionality. Even though I concur with the Court’s conclusions that the Unauthorized Substances Tax does not run afoul of the state and federal constitutional prohibitions against double…