NASHVILLE, Tenn. (WTVF) — Anheuser-Busch InBev Worldwide Inc. is suing Tennessee’s revenue commissioner over nearly $1.9 million in franchise taxes the company says should be refunded.
The company filed the lawsuit in Davidson County Chancery Court, challenging what it describes as the state’s “deemed denial” of refund claims covering the 2022 and 2023 tax years. The disputed refund totals $1,886,998, plus applicable interest.
According to the complaint, Anheuser-Busch filed the refund claims with the Tennessee Department of Revenue on Aug. 21, 2025. The claims were deemed denied on Feb. 21, 2026, after the department did not make a determination within six months.
The company says neither Revenue Commissioner David Gerregano nor the department provided an explanation for why the claims were not decided before the deadline. Anheuser-Busch says it filed the lawsuit to preserve its right to seek the refund.
In the complaint, the company argues it is entitled to calculate its franchise tax and tax apportionment differently under Tennessee law. It also claims the tax, including provisions involving the state’s net worth cap for manufacturers, violates the U.S. Constitution’s Commerce Clause as well as due process and equal protection provisions in the U.S. and Tennessee constitutions.
Anheuser-Busch is asking the court to order the state to issue the full refund, or any portion the court determines it is owed, along with other relief that could include attorneys’ fees and litigation expenses.
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