ENGLISH MOUNTAIN SPRING WATER v. CHUMLEY


196 S.W.3d 144 (2005)

ENGLISH MOUNTAIN SPRING WATER COMPANY v. Loren L. CHUMLEY, Commissioner of The Tennessee Department of Revenue.

Court of Appeals of Tennessee, Eastern Section, at Knoxville.

October 25, 2005.

Permission to Appeal Denied April 24, 2006.


Attorney(s) appearing for the Case

Charles R. Terry, Morristown, Tennessee; Ronald C. Newcomb, Knoxville, Tennessee; and William Lewis Jenkins, Jr., Dyersburg, Tennessee, for the Appellant, English Mountain Spring Water Company.

Paul G. Summers, Attorney General and Reporter; Michael E. Moore, Solicitor General; and Jay C. Ballard, Assistant Attorney General, Nashville, Tennessee, for the Appellee, Loren L. Chumley, Commissioner of the Tennessee Department of Revenue.


Permission to Appeal Denied by Supreme Court April 24, 2006.

SHARON G. LEE, J., delivered the opinion of the court, 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...

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