Add this to my previous post about what a taxable privilege is.Title 67 - Taxes and Licenses Chapter 4 - Privilege and Excise Taxes Part 1 - Collection and Licenses Generally § 67-4-101. Privileges taxable-- License required.
TCA itself says what taxable privileges are and what requires a license.
The occupations, businesses and business transactions deemed privileges are to be taxed, and not pursued without license, and shall be such as are declared by this code or by legislative acts that are not to be deemed repealed by the enactment of this code.
So any privilege tax on the registration of vehicles has to be commercial vehicles.
And I've still haven't posted even 1/3 of the stuff I've studied and saved.
I know that I have more than enough for a jury to see reasonable doubt.
The sad part is that you believe that, even after an attorney here has shot you down multiple times...with real case law, not your pie in the sky stuff. Based on what you have posted so far, you don't even remotely understand what you have studied and saved. I am sorry for you, because your are going to make things so much worse for yourself. You bought into all of the garbage posted on the internet, and that will just make your life more difficult.
For all you nay-sayers out there, go to : https://www.tn.gov/revenue/taxes.html and find me anything that mentions a non-commercial privilege tax, or any non-commercial tax besides property.
https://www.tn.gov/content/tn/revenu...ilege-tax.html is the only privilege mentioned. So again, if registrations of vehicles is a privilege tax, it has to be professional.
You still hare back to square one. A privilege tax doesn't mean the thing taxed is a privilege in the sense you are using it. It just means it's a taxed based on the state allowing you to do something (as opposed to something like a property tax which you pay just because you own something). It's irrelevant to the question.
Check if :
Tennessee Supreme Court
JOHN W. PHILLIPS v. W. G. LEWIS, TAX COLLECTOR, ETC. 3 Tenn. Cas. 230
Jan. 1, 1877 has been overruled along with :
Jack Cole Co.v.MacFarland
Supreme Court of Tennessee, at Nashville, December Term, 1959Jun 6, 1960
337 S.W.2d 453 (Tenn. 1960)
It cannot be denied that the Legislature can name any privilege a taxable privilege and tax it by means other than an income tax, but the Legislature cannot name something to be a taxable privilege unless it is first a privilege.
"A privilege is whatever business, pursuit, occupation, or vocation, affecting the public, the Legislature chooses to declare and tax as such." Corn et al. v. Fort, 170 Tenn. 377, 385, 95 S.W.2d 620, 623, 106 A.L.R. 647.
The first case defines the definition of privilege in the TN constitution, just 7 years afterwards. The second case does also. And anything not included in that definition can't be taxed as a privilege. See Waters v. Farr. It says if it's not in the constitution, it can't be taxed.
https://caselaw.findlaw.com/tn-supre...t/1176486.html
2009 ruling on Waters v. Farr.
There are other privileges, but only the privileges that meets the definition in TN constitution can be taxed.
Even the 2009 Waters v. Farr cases says a taxable privilege is defined as business.
The argument that any other type can be taxed us asinine.
Better not talk to a lawyer or a doctor, the State may tax me for my privileged communications.
Better let my wife testify against me, or that privilege might be taxed.
Only the privileges that a profit is derived from, can be taxed as a privilege.
If you read 55-4-101 as being a tax on commercial vehicles, it fits.
I've been told to read laws with the common meaning, and even then it fits.
Vehicle is defined with the word "transported", and everyone know what the Dept of Transportation regulates. Commercial vehicles. If it's transported, it's part of Transportation. Conveyance is a will or other document which is "drawn" and transfers property.
Try reading this definition of "motor vehicle" again.
Supreme Court of Iowa
Iowa Mot. v. Assn. v. Board of R. Com
207 Iowa 461 (Iowa 1929) • 221 N.W. 364
Decided Jan 23, 1929
STATUTES: Construction — Statutes In Pari Materia. The rule that 2 statutes in pari materia shall be
construed together applies with peculiar force to statutes passed at the same legislative session.
In the approach to the discussion of the questions heretofore indicated, it may be well to note first the
provisions of the challenged statutes. Section 5105-a40 defines certain terms, and, inter alia, contains the
following:
"1. The term `motor vehicle' shall mean any automobile, automobile truck, motor bus, or other self-propelled vehicle, not operated upon fixed rails or track, used for the public transportation of freight or passengers for compensation.....
The States just started defining it a sneaky way, and I can show you a case that says to watch for the sneaky encroachment of rights.
Next is from Waters v. Farr
Taxation of the privilege is upon the occupation or activity carried on amid the social, economic, and industrial environment, under protection of the state. Without the opportunity and protection afforded by the state, none of those classed and taxed as privileges could exist; every element that enters into the composition of a civilized state supplies them sustenance and strength; and it is often true that the visible property attendant upon the exercise of the privilege is inconsequential as compared to the earnings or profits flowing from the licensed activity or occupation.(End Paste) Notice the "earnings or profits". Commercial activities. Last Post, until I get a reply.
Consider Pari Materia, Title 65 (commercial) and Title 55 (which has commercial in it) was enacted at the same time, along with most of TCA.
Consider common meaning is to be used (unless meaning is already known Pari Materia or was known by the legislation based upon the previous enactments), but since it has historically been known in Motor Vehicle Acts (like the Iowa case) that it's commercial use, then any reenactments are known to be commercial.
Consider UCC and TCA definitions of equipment and consumer goods.
Consider the right to use property, unless for commercial purpose which requires a license. Consider everything I've posted and the everything I haven't yet working together. Consider if you know any other privileges which are taxed and requires a license. Besides a marriage license (which is a contract which has financial concerns) ,what other taxed privilege doesn't have a connection to money? Consider that I might just be right, and you'll see things different and unbiased. All I need is reasonable doubt and I have enough to prove it. Especially when seen as a whole.
Then can you explain this? The so called requirement for a license is in 55-50-301. This is an email to the Dept of Safety after their reply.
To:Email Safety,Michael Hogan,Sam Walker
Tue, Jun 2 at 10:44 AM
In a previous reply when I asked : Can you provide me with information concerning the need and the requirement for a driver's license.What authorizes the State to require a license from people which are not operating in a commercial capacity?
You replied:
Hope all is well. Pursuant to your request below, I have listed the Tennessee Code Annotated (T.C.A.) that requires an individual to obtain a driver license to operate a motor vehicle on Tennessee roads and highways. If you have additional questions, please let me know.
Michael
55-50-301(a)(1)
(1) No person, except those expressly exempted in this section, shall drive any motor vehicle upon a highway in this state unless the person has a valid driver license under this chapter for the type or class of vehicle being driven;
You failed to answer the question : What authorizes the State to require a license from people which are not operating in a commercial capacity?
So again, I'm asking the same and the simpler question: Are people-citizens, in their natural person (Not a commercial entity) , required have a license to use an automobile (not motor vehicle) on the highways in a personal-private (non-commercial) capacity if no profit is derived?
NEVER GOT ANOTHER REPLY.
Weird how even the Dept. of Safety can't show me what gives them AUTHORITY.
Also weird how according to you, my definition from chapter 50 wouldn't apply, even though Dept. Of Safety used chapter 50 to try and show need for a license.
Remember Pari Materia also.
And how do you know that if "context otherwise requires"? It doesn't limit it to that chapter. Webster's also mentioned transportation.
And like I said before, even TCA says what a privilege tax is :
2019 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 1 - Collection and Licenses Generally
§ 67-4-101. Privileges taxable -- License required.
Universal Citation: TN Code § 67-4-101 (2019)
The occupations, businesses and business transactions deemed privileges are to be taxed, and not pursued without license, and shall be such as are declared by this code or by legislative acts that are not to be deemed repealed by the enactment of this code.
Come on people, I'm a layman, I need help. Show me where I'm wrong. Show me a privilege tax that's not commercial, besides what you think using an automobile is. Show me where the above rulings about the definitions have been overruled.
You can't do it and you're too ashamed to admit it. You can't even disprove this section, and I've still not used 1/3 of what I have.
HERES ANOTHER QUESTION FOR YOU. if I'm being charged with violating :
55-50-504 (2019)
(a)
(1) A person who drives a motor vehicle within the entire width between the boundary lines of every way publicly maintained that is open to the use of the public for purposes of vehicular travel, or the premises of any shopping center, manufactured housing complex or apartment house complex or any other premises frequented by the public at large at a time when the person's privilege to do so is cancelled, suspended, or revoked commits a Class B misdemeanor. A person who drives a motor vehicle within the entire width between the boundary lines of every way publicly maintained that is open to the use of the public for purposes of vehicular travel, or the premises of any shopping center, manufactured housing complex or apartment house complex or any other premises frequented by the public at large at a time when the person's privilege to do so is cancelled, suspended or revoked because of a conviction for vehicular assault under § 39-13-106, vehicular homicide under § 39-13-213, or driving while intoxicated under § 55-10-401 shall be punished by confinement for not less than two (2) days nor more than six (6) months, and there may be imposed, in addition, a fine of not more than one thousand dollars ($1,000). Convictions occurring more than ten (10) years prior to the immediate violation shall not be considered for enhancement purposes under this subdivision (a)(1); provided, however, that the department shall abide by all federal rules and regulations relative to the issuance, suspension, and revocation of driver licenses and qualification of drivers. (END PASTE)
and it's not commercial driving, why does the department have to "abide by all federal rules and regulations" when federal is only commercial???
Come on people, show me where I messed up again. Show me where I failed to study.
Edit: If* it's not commercial
Been a few days, and no reply. So you either can't admit defeat or can't prove I'm wrong. You know I'm right.
For anyone reading this post, check your State codes. Driving is taxed as a privilege or exile tax, and both are commercial.