Roddy Manufacturing Co. v. Olsen

OPINION

FONES, Chief Justice.

The primary issue in these consolidated cases is whether a 1981 amendment of T.C.A. § 67-4102, Item B, that imposes a privilege tax on soft drink bottlers, allows bottlers a credit for all franchise and excise taxes paid regardless of the source of the business revenue or limits the credit to the franchise and excise taxes paid on that portion of business revenue derived solely from the manufacture and sale of bottled soft drinks.

The Roddy case involves a second issue, to-wit: did the 1981 amendment of T.C.A. § 67-4102 Item B have the effect of amending by…