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RODDY MFG. CO. v. OLSEN

661 S.W.2d 868 (1983)

RODDY MANUFACTURING CO. v. Martha B. OLSEN, Commissioner of Revenue. COCA COLA BOTTLING COMPANY OF MEMPHIS, Tennessee v. Martha B. OLSEN, Commissioner of Revenue. COCA COLA BOTTLING COMPANY OF WEST TENNESSEE v. Martha B. OLSEN, Commissioner of Revenue.

Supreme Court of Tennessee.

December 19, 1983.

Attorney(s) appearing for the Case

Mack A. Gentry, Gentry & Wagner, Knoxville, for appellee Roddy Mfg.

Michael A. Robinson, Glankler, Brown, Gilliland, Chase, Robinson & Raines, Steven H. McCleskey, Glankler, Brown, Gilliland, Chase, Robinson & Raines, Memphis, for appellee Coca Cola Bottling.

William M. Leech, Jr., Atty. Gen., J. Robert Walker, Asst. Atty. Gen., Nashville, for appellant.

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...

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