The issues in this constitutional challenge against the state franchise tax are (1) whether the tax violates the state constitutional prohibition on taxes that are not equal and uniform; (2) whether the tax violates the federal constitutionís equal-protection clause; (3) whether it violates Nestleís 14th amendment right to due process and (4) whether the tax violates Nestleís protection under the federal constitutionís commerce clause by discriminating against interstate commerce. These issues duplicate the principal issues in 11-0855, Nestle USA Inc. v. Combs, dismissed February 10 for want of jurisdiction. In this case, in contrast to the earlier one, Nestle brings its challenge after paying taxes under protest, ostensibly curing the jurisdictional problem. At the heart of Nestleís argument is that its franchise-tax assessment as a manufacturer is twice what retail and wholesale businesses in Texas pay even though Nestleís business in Texas is retailing and wholesaling. Texas retail and wholesale businesses pay franchise taxes of one-half percent of their taxable margins, the revenue attributed to their Texas business, after deductions. Manufacturers pay 1 percent.