Dr. Pepper Pepsi-Cola Bottling Company of Dyersburg, LLC v. Reagan Farr, Commissioner of Tennessee Department of Revenue

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. The trial court granted summary judgment to the Department of Revenue, finding that the manufacturer bore the tax burden and that it could not utilize the distributor’s credit. We affirm.