Claim: The Tennessee Court of Appeals overruled the findings of a county court that the crack tax passed in January 2005 was unconstitutional.
Evidence: In 2009 the Tennessee Supreme Court judged in a 3-2 ruling that the Crack Tax is unconstitutional, and repealed it. The Tennessee Court of Appeals upheld the lower court's decision, unanimously declaring the law to be "arbitrary, capricious and unreasonable, and therefore invalid under the constitution of this state."