English Mountain Spring Water Co. v. Chumley

in which HERSCHEL P. FRANKS, P.J., and D. MICHAEL SWINEY, J., joined.

OPINION

This case involves the construction of Tenn.Code Ann. § 67-4-402 which imposes a privilege tax upon bottlers of “bottled soft drinks.” The statute states that “ ‘bottled soft drinks’ includes any and all nonalcoholic beverages, whether carbonated or not.” The trial court determined that the Commissioner of Revenue correctly assessed the tax against the Appellant, English Mountain Spring Water Company, for its production, bottling, and sale of bottled spring water. Upon our finding that the language of the statute is…