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By Tom Humphrey February 9, 2012

House majority leader says Tennessee constitution “clearly” does not allow state income tax

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Our Sources

Tennessee Constitution: http://www.capitol.tn.gov/about/docs/TN-Constitution.pdf

Tennessee Senate Joint Resolution 221, "A RESOLUTION to amend Article II, Section 28 of the Constitution of Tennessee, to prohibit taxation upon payroll  or earned personal income."

Richard Locker, "Tennessee income tax ban jumps legislative hurdle" in The Commercial Appeal, Jan. 19, 2012.

Tennessee Supreme Court, Shields v. Williams, 159 Tenn. 349 (1929).

Tennessee Supreme Court, Evans v. McCabe, 164 Tenn. 672 (1932).

Tennessee Supreme Court, Jack Cole Co. v. MacFarland 206 Tenn. 694, 337 S.W. 2nd 453, 455 (1960).

Robert Cooper, "Re-Examining the Constitutionality of an Income Tax in Tennessee," in Tennessee Bar Journal, January/February 1992.

Paul Summers, Attorney General for the State of Tennessee, "Opinion No. 99-217," October 28, 1999.

Tennesseans for Fair Taxation webpage, "The income tax IS constitutional".

Maclin P. Davis, Jr. in Tennessee Tax Revolt, "The constitutionality of the proposed Tennessee income tax."

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House majority leader says Tennessee constitution “clearly” does not allow state income tax

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