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

IN THE SUPREME COURT OF TENNESSEE AT KNOXVILLE May 7, 2008 Session STEVEN WATERS ET AL. v. REAGAN FARR, COMMISSIONER OF REVENUE FOR THE STATE OF TENNESSEE Appeal by Permission from the Court of Appeals, Eastern Section Chancery Court for Loudon County No. 10710 Frank V. Williams, III, Chancellor No. E2006-02225-SC-R11-CV - Filed July 24, 2009 Effective January 1, 2005, the Tennessee General Assembly enacted a tax on the possession of unauthorized substances for the purpose of generating revenues to assist state and local law enforcement agencies in their efforts to combat drug crimes.…