DR. PEPPER PEPSI-COLA BOTTLING CO. v. FARR

No. W2010-02445-COA-R3-CV

393 S.W.3d 201 (2011)

DR. PEPPER PEPSI-COLA BOTTLING COMPANY OF DYERSBURG, LLC v. Reagan FARR, Commissioner of Tennessee Department of Revenue.

Court of Appeals of Tennessee, at Jackson.

November 16, 2011.

Application for Permission to Appeal Denied by Supreme Court April 16, 2012.


Attorney(s) appearing for the Case

Matthew P. Cavitch , Memphis, Tennessee, for the appellant, Dr. Pepper Pepsi-Cola Bottling Company of Dyersburg, LLC.

Robert E. Cooper, Jr. , Attorney General and Reporter; Joseph F. Whalen , Associate Solicitor General, Gregory O. Nies , Assistant Attorney General, Nashville, Tennessee, for the appellee, Commissioner of Revenue.


OPINION

ALAN E. HIGHERS, P.J., W.S., delivered the opinion of the Court, in which DAVID R. FARMER, J., and HOLLY KIRBY, J., joined.

An in-state bottled soft drink manufacturer argues, pursuant to the bottler's tax statute, that the in-state distributor to which it sells may pay the bottler's tax on such sales and utilize its own franchise and excise tax credit. Absent this flexibility, the manufacturer contends, equal protection guarantees are offended....

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