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The Tennessee Retailers' Sales Tax Act, Stanely D. Rose

Vanderbilt Law Review

The primary consideration in the adoption of a tax by a state is the constitutional framework into which it is to be fitted. Probable litigation is a factor of importance in the choice of a tax. If there are no complicating factors, a simple tax on sales seems to be one of the forms of excise tax most easily sustainable under the Tennessee Constitution. Indeed, Tennessee at an early date had a sales tax which apparently met with court approval.

The most inclusive authority upon which to base an excise tax in Tennessee is the clause which states that "the …