Stratton v. Jackson

OPINION

DROWOTA, Justice.

This taxation case involves the application of T.C.A. § 57-4-301, known as the mixing bar tax. Plaintiff, James Stratton, challenges the applicability of the mixing bar tax and the method by which the Commissioner of Revenue determined the amount of his tax liability. This is a direct appeal from the judgment of the Campbell County Chancery Court denying Plaintiff recovery of taxes, interest and penalty paid under protest.

Plaintiff operated a business in Campbell County that sold beer, for both on and off premises consumption, and bait as well as other sundries. During…