Steven Waters v. Reagan Farr

Summary

The court held that Tennessee's tax on unauthorized substances does not violate the protections against self-incrimination, double jeopardy, or procedural due process because the tax is civil, its payment is protected by confidentiality provisions, and taxpayers have meaningful post-assessment remedies. The court nevertheless affirmed invalidation of the tax because the statute taxes possession of specified quantities of drugs rather than merchants or peddlers, exceeding the General Assembly's taxing authority under article II, section 28 of the Tennessee Constitution. Justice Koch, joined by Justice Clark, concurred in the constitutional rulings concerning self-incrimination, double jeopardy, and due process but would have upheld the statute against the facial taxing-power challenge and allowed as-applied challenges by noncommercial possessors.