Thomas West v. Tenn. Comm’r of Revenue

In this matter, Plaintiff, a Kansas attorney, seeks declaratory and injunctive relief from Tenn. Code Ann. §§ 67-4-1701 to -1712, which imposes a $400 professional privilege tax on various professions, including the practice of law.  Plaintiff alleges the tax violates Tenn. Const. art. II, section 28, by levying the tax in an arbitrary and capricious manner, as well as the Dormant Commerce Clause of the United States Constitution. The panel granted summary judgment in favor of the Commissioner, upholding the tax as constitutional.