Tenn. Code Ann. § 67-6-220 — TN Code / Title 67 / Chapter 6 / Section 67-6-220
Retail sales at flea markets
Status: in_force

(a) All dealers, not otherwise registered pursuant to this chapter, who sell at flea markets shall register and pay tax in one (1) of the following manners: (1) (A) Persons engaging in the business of making retail sales at flea markets may register and pay an annual registration fee of forty-five dollars ($45.00). This registration fee shall be credited against that person's actual annual sales tax liability. This registration shall be valid at any location in the state during the period for which it is issued. In the event that the annual sales tax liability is less than forty-five dollars ($45.00), then that person is not required to file an annual sales tax return, but in no event shall any person receive a refund of any portion of the registration fee; and (B) Should any dealer's tax liability exceed forty-five dollars ($45.00), then such dealer shall file an annual return. The annual return shall be submitted upon forms prescribed, prepared and furnished by the commissioner of revenue showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this chapter during the preceding January 1 through December 31. The annual return shall be due on or before January 20 of the subsequent calendar year. Any dealer beginning business subsequent to January 1 shall be responsible for transmitting an annual return on or before January 20 of the subsequent calendar year for all months in which the dealer made taxable sales or purchases through December 31 of the preceding year; or (2) (A) Persons engaging in the business of making retail sales at flea markets, as defined in § 67-6-102 , not on a permanent basis, may, at their option, register as follows: (i) On a quarterly basis for a fee of fifteen dollars ($15.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times per year, then the person shall purchase an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; or (ii) On a monthly basis for a fee of five dollars ($5.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times, then the person shall purchase either a quarterly or an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; and (B) Dealers registering on a quarterly or monthly basis shall file quarterly returns if their tax liability exceeds the amount of the registration fees paid during that quarter. The quarterly returns shall be submitted upon forms prescribed, prepared and furnished by the commissioner, showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this chapter during the preceding quarter. The quarterly return shall be due on or before the twentieth day of the subsequent month following the last day of the preceding quarterly period. (b) At the time of transmitting any of the returns as required under subsection (a) to the commissioner, the dealer shall remit to the commissioner therewith the amount of tax due, and failure to so remit such tax or to file such return shall cause the tax to become delinquent. The failure to so remit such tax or to file such return shall subject the dealer to the penalty otherwise provided in this title for delinquent tax payments to the commissioner. (c) (1) The flea market operator shall be responsible for ensuring that all dealers operating at the operator's flea market are properly registered with the department. The flea market operator shall be empowered to accept applications for registration as required under subdivisions (a)(1) and (2) from dealers not otherwise registered, together with all fees required thereunder. The flea market operator shall supply the dealer with a copy of the application for registration, together with evidence of the amount of fee submitted. This copy shall be displayed by the dealer and shall serve as evidence of proper registration. (2) The flea market operator shall submit the fees collected under this section on such operator's monthly return. The applications collected shall be transmitted to the commissioner, together with such operator's monthly return. Tax returns and payments shall be due and payable by flea market operators in the manner set out in § 67-6-504 . The failure to so remit such tax or to file such return shall subject the flea market operator to the penalty otherwise provided in this title for delinquent tax payments to the commissioner. (d) There shall be a penalty upon the dealer of ten dollars ($10.00) per booth per day for violations of subsections (a)-(c). The department may also impose a penalty upon the flea market operator of ten dollars ($10.00) per booth per day, up to a maximum fine of one hundred dollars ($100) per day at any location where it is determined by the commissioner that the flea market operator has been negligent in allowing dealers to operate at the flea market without proper registration. For the purposes of this subsection (d), "negligent" includes, but is not limited to, any failure of the flea market operator to make a reasonable attempt to ensure that every dealer renting space from the operator is properly registered for tax purposes. A determination by the commissioner that a flea market operator has been negligent shall be deemed presumptively correct. Such determination may be rebutted only if the flea market operator makes a showing of due care. As used in this subsection (d), "due care" means that the flea market operator has made every reasonable effort to ensure that every dealer renting space from the operator is properly registered for tax purposes. (e) This section does not apply to dealers who sell prepared foods at flea markets for consumption. Acts 1988, ch. 572, § 2.
(a) All dealers, not otherwise registered pursuant to this chapter, who sell at flea markets shall register and pay tax in one (1) of the following manners: (1) (A) Persons engaging in the business of making retail sales at flea markets may register and pay an annual registration fee of forty-five dollars ($45.00). This registration fee shall be credited against that person's actual annual sales tax liability. This registration shall be valid at any location in the state during the period for which it is issued. In the event that the annual sales tax liability is less than forty-five dollars ($45.00), then that person is not required to file an annual sales tax return, but in no event shall any person receive a refund of any portion of the registration fee; and (B) Should any dealer's tax liability exceed forty-five dollars ($45.00), then such dealer shall file an annual return. The annual return shall be submitted upon forms prescribed, prepared and furnished by the commissioner of revenue showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this chapter during the preceding January 1 through December 31. The annual return shall be due on or before January 20 of the subsequent calendar year. Any dealer beginning business subsequent to January 1 shall be responsible for transmitting an annual return on or before January 20 of the subsequent calendar year for all months in which the dealer made taxable sales or purchases through December 31 of the preceding year; or (2) (A) Persons engaging in the business of making retail sales at flea markets, as defined in § 67-6-102 , not on a permanent basis, may, at their option, register as follows: (i) On a quarterly basis for a fee of fifteen dollars ($15.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times per year, then the person shall purchase an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; or (ii) On a monthly basis for a fee of five dollars ($5.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times, then the person shall purchase either a quarterly or an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; and (B) Dealers registering on a quarterly or monthly basis shall file quarterly returns if their tax liability exceeds the amount of the registration fees paid during that quarter. The quarterly returns shall be submitted upon forms prescribed, prepared and furnished by the commissioner, showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this chapter during the preceding quarter. The quarterly return shall be due on or before the twentieth day of the subsequent month following the last day of the preceding quarterly period.
(1) (A) Persons engaging in the business of making retail sales at flea markets may register and pay an annual registration fee of forty-five dollars ($45.00). This registration fee shall be credited against that person's actual annual sales tax liability. This registration shall be valid at any location in the state during the period for which it is issued. In the event that the annual sales tax liability is less than forty-five dollars ($45.00), then that person is not required to file an annual sales tax return, but in no event shall any person receive a refund of any portion of the registration fee; and (B) Should any dealer's tax liability exceed forty-five dollars ($45.00), then such dealer shall file an annual return. The annual return shall be submitted upon forms prescribed, prepared and furnished by the commissioner of revenue showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this chapter during the preceding January 1 through December 31. The annual return shall be due on or before January 20 of the subsequent calendar year. Any dealer beginning business subsequent to January 1 shall be responsible for transmitting an annual return on or before January 20 of the subsequent calendar year for all months in which the dealer made taxable sales or purchases through December 31 of the preceding year; or
(A) Persons engaging in the business of making retail sales at flea markets may register and pay an annual registration fee of forty-five dollars ($45.00). This registration fee shall be credited against that person's actual annual sales tax liability. This registration shall be valid at any location in the state during the period for which it is issued. In the event that the annual sales tax liability is less than forty-five dollars ($45.00), then that person is not required to file an annual sales tax return, but in no event shall any person receive a refund of any portion of the registration fee; and
(B) Should any dealer's tax liability exceed forty-five dollars ($45.00), then such dealer shall file an annual return. The annual return shall be submitted upon forms prescribed, prepared and furnished by the commissioner of revenue showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this chapter during the preceding January 1 through December 31. The annual return shall be due on or before January 20 of the subsequent calendar year. Any dealer beginning business subsequent to January 1 shall be responsible for transmitting an annual return on or before January 20 of the subsequent calendar year for all months in which the dealer made taxable sales or purchases through December 31 of the preceding year; or
(2) (A) Persons engaging in the business of making retail sales at flea markets, as defined in § 67-6-102 , not on a permanent basis, may, at their option, register as follows: (i) On a quarterly basis for a fee of fifteen dollars ($15.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times per year, then the person shall purchase an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; or (ii) On a monthly basis for a fee of five dollars ($5.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times, then the person shall purchase either a quarterly or an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; and (B) Dealers registering on a quarterly or monthly basis shall file quarterly returns if their tax liability exceeds the amount of the registration fees paid during that quarter. The quarterly returns shall be submitted upon forms prescribed, prepared and furnished by the commissioner, showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this chapter during the preceding quarter. The quarterly return shall be due on or before the twentieth day of the subsequent month following the last day of the preceding quarterly period.
(A) Persons engaging in the business of making retail sales at flea markets, as defined in § 67-6-102 , not on a permanent basis, may, at their option, register as follows: (i) On a quarterly basis for a fee of fifteen dollars ($15.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times per year, then the person shall purchase an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; or (ii) On a monthly basis for a fee of five dollars ($5.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times, then the person shall purchase either a quarterly or an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; and
(i) On a quarterly basis for a fee of fifteen dollars ($15.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times per year, then the person shall purchase an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; or
(ii) On a monthly basis for a fee of five dollars ($5.00). This registration fee is to be paid per location at which retail sales are made. A person may register a maximum of three (3) times per year at each location at which the person registers. If such person is required to register in excess of three (3) times, then the person shall purchase either a quarterly or an annual registration certificate. In no event shall a refund be payable from the registration fee. This registration fee shall, however, be credited against any such person's actual sales tax liability; and
(B) Dealers registering on a quarterly or monthly basis shall file quarterly returns if their tax liability exceeds the amount of the registration fees paid during that quarter. The quarterly returns shall be submitted upon forms prescribed, prepared and furnished by the commissioner, showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this chapter during the preceding quarter. The quarterly return shall be due on or before the twentieth day of the subsequent month following the last day of the preceding quarterly period.
(b) At the time of transmitting any of the returns as required under subsection (a) to the commissioner, the dealer shall remit to the commissioner therewith the amount of tax due, and failure to so remit such tax or to file such return shall cause the tax to become delinquent. The failure to so remit such tax or to file such return shall subject the dealer to the penalty otherwise provided in this title for delinquent tax payments to the commissioner.
(c) (1) The flea market operator shall be responsible for ensuring that all dealers operating at the operator's flea market are properly registered with the department. The flea market operator shall be empowered to accept applications for registration as required under subdivisions (a)(1) and (2) from dealers not otherwise registered, together with all fees required thereunder. The flea market operator shall supply the dealer with a copy of the application for registration, together with evidence of the amount of fee submitted. This copy shall be displayed by the dealer and shall serve as evidence of proper registration. (2) The flea market operator shall submit the fees collected under this section on such operator's monthly return. The applications collected shall be transmitted to the commissioner, together with such operator's monthly return. Tax returns and payments shall be due and payable by flea market operators in the manner set out in § 67-6-504 . The failure to so remit such tax or to file such return shall subject the flea market operator to the penalty otherwise provided in this title for delinquent tax payments to the commissioner.
(1) The flea market operator shall be responsible for ensuring that all dealers operating at the operator's flea market are properly registered with the department. The flea market operator shall be empowered to accept applications for registration as required under subdivisions (a)(1) and (2) from dealers not otherwise registered, together with all fees required thereunder. The flea market operator shall supply the dealer with a copy of the application for registration, together with evidence of the amount of fee submitted. This copy shall be displayed by the dealer and shall serve as evidence of proper registration.
(2) The flea market operator shall submit the fees collected under this section on such operator's monthly return. The applications collected shall be transmitted to the commissioner, together with such operator's monthly return. Tax returns and payments shall be due and payable by flea market operators in the manner set out in § 67-6-504 . The failure to so remit such tax or to file such return shall subject the flea market operator to the penalty otherwise provided in this title for delinquent tax payments to the commissioner.
(d) There shall be a penalty upon the dealer of ten dollars ($10.00) per booth per day for violations of subsections (a)-(c). The department may also impose a penalty upon the flea market operator of ten dollars ($10.00) per booth per day, up to a maximum fine of one hundred dollars ($100) per day at any location where it is determined by the commissioner that the flea market operator has been negligent in allowing dealers to operate at the flea market without proper registration. For the purposes of this subsection (d), "negligent" includes, but is not limited to, any failure of the flea market operator to make a reasonable attempt to ensure that every dealer renting space from the operator is properly registered for tax purposes. A determination by the commissioner that a flea market operator has been negligent shall be deemed presumptively correct. Such determination may be rebutted only if the flea market operator makes a showing of due care. As used in this subsection (d), "due care" means that the flea market operator has made every reasonable effort to ensure that every dealer renting space from the operator is properly registered for tax purposes.
(e) This section does not apply to dealers who sell prepared foods at flea markets for consumption.
Acts 1988, ch. 572, § 2.
Tenn. Code Ann. § 67-6-221 — TN Code / Title 67 / Chapter 6 / Section 67-6-221
Tax imposed on interstate or international telecommunications services sold to businesses - Privilege tax imposed on modern market telecommunications providers - Penalty
Status: in_force

(a) Notwithstanding any other provision of the law to the contrary, interstate or international telecommunication services sold to businesses shall be subject to a tax imposed at the rate of seven and one-half percent (7.5%). (b) The revenue from a rate equal to one-half percent (0.5%) of the tax shall be deposited in the general fund. The remainder of the revenue generated from the tax imposed by subsection (a) shall be distributed to municipalities and counties in accordance with subsection (c) to mitigate the impact on local governments as the result of assessing the operating property of modern market telecommunications providers as commercial and industrial property rather than as public utility property. The department of revenue shall hold all such revenue until it is first distributed to the local governments on March 20, 2018, or as soon thereafter as possible, to allow sufficient time to determine the correct distribution of revenue under subsection (c). (c) On or before January 1, 2018, the office of state assessed properties in the office of the comptroller of the treasury shall calculate, for each local government levying an ad valorem property tax, the difference in property tax revenue or comparable in lieu of tax payments received for tax year 2017 that results from assessing the operating property of modern market telecommunications providers as commercial and industrial property rather than as public utility property. These calculations shall be used to calculate each local government's percentage share of the total reduction in such revenue for tax year 2017 and these percentages shall be forwarded to the department of revenue by January 1, 2018. For all periods beginning on or after June 1, 2017, the department shall distribute the revenue generated from the tax imposed under subsection (a), other than the revenue earmarked for the general fund under subsection (b), to the local governments in proportion to each local government's percentage share of the total difference in property tax and in lieu of tax revenue for tax year 2017, as reported to the department by the office of state assessed properties pursuant to this subsection (c). (d) (1) Beginning January 1, 2018, notwithstanding any law to the contrary, every modern market telecommunications provider shall pay an annual privilege tax for the privilege of competing with public utilities to provide telecommunications services in this state. (2) Except as otherwise provided in subdivision (d)(3), the amount of tax imposed under this subsection (d) shall be equal to the sum of: (A) The taxpayer's pro rata share percentage multiplied, as applicable, by: (i) Four million dollars ($4,000,000), for the tax imposed in 2018; (ii) Three million dollars ($3,000,000), for the tax imposed in 2019; (iii) Two million dollars ($2,000,000), for the tax imposed in 2020; (iv) One million dollars ($1,000,000), for the tax imposed in 2021; and (v) Zero dollars ($0.00), for the tax imposed in 2022; and (B) The taxpayer's pro rata share percentage multiplied, as applicable, by: (i) Seven hundred fifty thousand dollars ($750,000), for the tax imposed in 2018, 2019, and 2020; and (ii) Five hundred thousand dollars ($500,000), for the tax imposed in 2021 and 2022. (3) The total privilege tax imposed on a taxpayer under this subsection (d) shall not exceed the difference between: (A) The aggregate ad valorem taxes and in lieu of tax payments paid by such taxpayer to political subdivisions of this state during the prior tax year; and (B) The net amount of ad valorem tax and in lieu of tax payments such taxpayer would have paid in the prior tax year had its operating property been classified as public utility property, less the amount of the most recent payment such taxpayer received under § 67-6-222(b) . (4) Any taxpayer claiming that subdivision (d)(3) applies to limit its privilege tax liability for a particular tax year shall notify the department of revenue of such claim in the manner prescribed by the department and must prove by clear and convincing evidence that such limitation applies. (5) The privilege tax shall be reported and paid annually to the department of revenue on or before April 20 of each year in the manner prescribed by the department. On or before March 1, 2018, the department shall coordinate with the office of state assessed properties in the office of the comptroller of the treasury to calculate the pro rata share percentage of each taxpayer subject to the privilege tax imposed by this subsection (d) and shall send notice to each such taxpayer providing the taxpayer with its pro rata share percentage and prescribing the manner in which the taxpayer must report and pay the privilege tax imposed by this subsection (d). (6) Notwithstanding any law to the contrary, all moneys received by the department of revenue under this subsection (d) shall be distributed in the following manner: (A) The revenue from the portion of the tax calculated under subdivision (d)(2)(A) shall be deposited in the general fund; and (B) The revenue from the portion of the tax calculated under subdivision (d)(2)(B) shall be distributed to the local governments in the same proportion that revenue is distributed to local governments under subsection (c). (7) Any moneys received from a taxpayer that prove by clear and convincing evidence that the limit set forth in subdivision (d)(3) applies for a particular tax year shall be deposited in the general fund and distributed to the local governments in the same relative proportion as those moneys would have been deposited in the general fund under subdivision (d)(6)(A) and distributed to the local governments under subdivision (d)(6)(B) in the same tax year if the limitation on privilege tax liability had not applied. (8) This subsection (d) shall be repealed on December 31, 2022. No privilege tax shall be levied under this subsection (d) after December 31, 2022. This subdivision (d)(8) shall not absolve any taxpayer of liability for any tax levied under this subsection (d) prior to December 31, 2022. (9) This subsection (d) shall not apply to a municipal or similar provider of broadband services that makes in lieu of tax payments pursuant to title 7, chapter 52, part 4 or 6, or that makes similar in lieu of tax payments pursuant to a private act. (e) When any person fails to correctly report on a return the person's sales of interstate or international telecommunications services subject to tax under subsection (a), there shall be imposed a penalty in the amount of ten percent (10%) of the taxes due on such sales or twenty-five percent (25%) of the taxes due on such sales if the commissioner determines that the failure to correctly report such sales is the result of gross negligence. The commissioner may waive such penalty, in whole or in part, if the commissioner determines that the failure is not due to gross negligence, intentional disregard for any tax law or rule promulgated under this title, or fraud. (f) As used in this section: (1) "Modern market telecommunications provider" means a modern market telecommunications provider, as defined in § 67-5-501 , that was operating within the state as of January 1, 2017, and that received an ad valorem tax equity payment under § 67-6-222(b) in at least one (1) of the three (3) years prior to January 1, 2017; and (2) "Pro rata share percentage" means a taxpayer's pro rata share of the total assessed value of all operating property used by modern market telecommunications providers in the state during tax year 2017. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Amended by 2017 Tenn. Acts, ch. 490, s 12, eff. 6/6/2017. Acts 1989, ch. 312, § 10; 1992, ch. 529, § 5; 1993, ch. 190, §§ 1, 2; 1999, ch. 413, § 4; 2001, ch. 195, § 1; 2003, ch. 357, § 33; 2004, ch. 592, § 10; 2004, ch. 782, § 9; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 500, § 9.
(a) Notwithstanding any other provision of the law to the contrary, interstate or international telecommunication services sold to businesses shall be subject to a tax imposed at the rate of seven and one-half percent (7.5%).
(b) The revenue from a rate equal to one-half percent (0.5%) of the tax shall be deposited in the general fund. The remainder of the revenue generated from the tax imposed by subsection (a) shall be distributed to municipalities and counties in accordance with subsection (c) to mitigate the impact on local governments as the result of assessing the operating property of modern market telecommunications providers as commercial and industrial property rather than as public utility property. The department of revenue shall hold all such revenue until it is first distributed to the local governments on March 20, 2018, or as soon thereafter as possible, to allow sufficient time to determine the correct distribution of revenue under subsection (c).
(c) On or before January 1, 2018, the office of state assessed properties in the office of the comptroller of the treasury shall calculate, for each local government levying an ad valorem property tax, the difference in property tax revenue or comparable in lieu of tax payments received for tax year 2017 that results from assessing the operating property of modern market telecommunications providers as commercial and industrial property rather than as public utility property. These calculations shall be used to calculate each local government's percentage share of the total reduction in such revenue for tax year 2017 and these percentages shall be forwarded to the department of revenue by January 1, 2018. For all periods beginning on or after June 1, 2017, the department shall distribute the revenue generated from the tax imposed under subsection (a), other than the revenue earmarked for the general fund under subsection (b), to the local governments in proportion to each local government's percentage share of the total difference in property tax and in lieu of tax revenue for tax year 2017, as reported to the department by the office of state assessed properties pursuant to this subsection (c).
(d) (1) Beginning January 1, 2018, notwithstanding any law to the contrary, every modern market telecommunications provider shall pay an annual privilege tax for the privilege of competing with public utilities to provide telecommunications services in this state. (2) Except as otherwise provided in subdivision (d)(3), the amount of tax imposed under this subsection (d) shall be equal to the sum of: (A) The taxpayer's pro rata share percentage multiplied, as applicable, by: (i) Four million dollars ($4,000,000), for the tax imposed in 2018; (ii) Three million dollars ($3,000,000), for the tax imposed in 2019; (iii) Two million dollars ($2,000,000), for the tax imposed in 2020; (iv) One million dollars ($1,000,000), for the tax imposed in 2021; and (v) Zero dollars ($0.00), for the tax imposed in 2022; and (B) The taxpayer's pro rata share percentage multiplied, as applicable, by: (i) Seven hundred fifty thousand dollars ($750,000), for the tax imposed in 2018, 2019, and 2020; and (ii) Five hundred thousand dollars ($500,000), for the tax imposed in 2021 and 2022. (3) The total privilege tax imposed on a taxpayer under this subsection (d) shall not exceed the difference between: (A) The aggregate ad valorem taxes and in lieu of tax payments paid by such taxpayer to political subdivisions of this state during the prior tax year; and (B) The net amount of ad valorem tax and in lieu of tax payments such taxpayer would have paid in the prior tax year had its operating property been classified as public utility property, less the amount of the most recent payment such taxpayer received under § 67-6-222(b) . (4) Any taxpayer claiming that subdivision (d)(3) applies to limit its privilege tax liability for a particular tax year shall notify the department of revenue of such claim in the manner prescribed by the department and must prove by clear and convincing evidence that such limitation applies. (5) The privilege tax shall be reported and paid annually to the department of revenue on or before April 20 of each year in the manner prescribed by the department. On or before March 1, 2018, the department shall coordinate with the office of state assessed properties in the office of the comptroller of the treasury to calculate the pro rata share percentage of each taxpayer subject to the privilege tax imposed by this subsection (d) and shall send notice to each such taxpayer providing the taxpayer with its pro rata share percentage and prescribing the manner in which the taxpayer must report and pay the privilege tax imposed by this subsection (d). (6) Notwithstanding any law to the contrary, all moneys received by the department of revenue under this subsection (d) shall be distributed in the following manner: (A) The revenue from the portion of the tax calculated under subdivision (d)(2)(A) shall be deposited in the general fund; and (B) The revenue from the portion of the tax calculated under subdivision (d)(2)(B) shall be distributed to the local governments in the same proportion that revenue is distributed to local governments under subsection (c). (7) Any moneys received from a taxpayer that prove by clear and convincing evidence that the limit set forth in subdivision (d)(3) applies for a particular tax year shall be deposited in the general fund and distributed to the local governments in the same relative proportion as those moneys would have been deposited in the general fund under subdivision (d)(6)(A) and distributed to the local governments under subdivision (d)(6)(B) in the same tax year if the limitation on privilege tax liability had not applied. (8) This subsection (d) shall be repealed on December 31, 2022. No privilege tax shall be levied under this subsection (d) after December 31, 2022. This subdivision (d)(8) shall not absolve any taxpayer of liability for any tax levied under this subsection (d) prior to December 31, 2022. (9) This subsection (d) shall not apply to a municipal or similar provider of broadband services that makes in lieu of tax payments pursuant to title 7, chapter 52, part 4 or 6, or that makes similar in lieu of tax payments pursuant to a private act.
(1) Beginning January 1, 2018, notwithstanding any law to the contrary, every modern market telecommunications provider shall pay an annual privilege tax for the privilege of competing with public utilities to provide telecommunications services in this state.
(2) Except as otherwise provided in subdivision (d)(3), the amount of tax imposed under this subsection (d) shall be equal to the sum of: (A) The taxpayer's pro rata share percentage multiplied, as applicable, by: (i) Four million dollars ($4,000,000), for the tax imposed in 2018; (ii) Three million dollars ($3,000,000), for the tax imposed in 2019; (iii) Two million dollars ($2,000,000), for the tax imposed in 2020; (iv) One million dollars ($1,000,000), for the tax imposed in 2021; and (v) Zero dollars ($0.00), for the tax imposed in 2022; and (B) The taxpayer's pro rata share percentage multiplied, as applicable, by: (i) Seven hundred fifty thousand dollars ($750,000), for the tax imposed in 2018, 2019, and 2020; and (ii) Five hundred thousand dollars ($500,000), for the tax imposed in 2021 and 2022.
(A) The taxpayer's pro rata share percentage multiplied, as applicable, by: (i) Four million dollars ($4,000,000), for the tax imposed in 2018; (ii) Three million dollars ($3,000,000), for the tax imposed in 2019; (iii) Two million dollars ($2,000,000), for the tax imposed in 2020; (iv) One million dollars ($1,000,000), for the tax imposed in 2021; and (v) Zero dollars ($0.00), for the tax imposed in 2022; and
(i) Four million dollars ($4,000,000), for the tax imposed in 2018;
(ii) Three million dollars ($3,000,000), for the tax imposed in 2019;
(iii) Two million dollars ($2,000,000), for the tax imposed in 2020;
(iv) One million dollars ($1,000,000), for the tax imposed in 2021; and
(v) Zero dollars ($0.00), for the tax imposed in 2022; and
(B) The taxpayer's pro rata share percentage multiplied, as applicable, by: (i) Seven hundred fifty thousand dollars ($750,000), for the tax imposed in 2018, 2019, and 2020; and (ii) Five hundred thousand dollars ($500,000), for the tax imposed in 2021 and 2022.
(i) Seven hundred fifty thousand dollars ($750,000), for the tax imposed in 2018, 2019, and 2020; and
(ii) Five hundred thousand dollars ($500,000), for the tax imposed in 2021 and 2022.
(3) The total privilege tax imposed on a taxpayer under this subsection (d) shall not exceed the difference between: (A) The aggregate ad valorem taxes and in lieu of tax payments paid by such taxpayer to political subdivisions of this state during the prior tax year; and (B) The net amount of ad valorem tax and in lieu of tax payments such taxpayer would have paid in the prior tax year had its operating property been classified as public utility property, less the amount of the most recent payment such taxpayer received under § 67-6-222(b) .
(A) The aggregate ad valorem taxes and in lieu of tax payments paid by such taxpayer to political subdivisions of this state during the prior tax year; and
(B) The net amount of ad valorem tax and in lieu of tax payments such taxpayer would have paid in the prior tax year had its operating property been classified as public utility property, less the amount of the most recent payment such taxpayer received under § 67-6-222(b) .
(4) Any taxpayer claiming that subdivision (d)(3) applies to limit its privilege tax liability for a particular tax year shall notify the department of revenue of such claim in the manner prescribed by the department and must prove by clear and convincing evidence that such limitation applies.
(5) The privilege tax shall be reported and paid annually to the department of revenue on or before April 20 of each year in the manner prescribed by the department. On or before March 1, 2018, the department shall coordinate with the office of state assessed properties in the office of the comptroller of the treasury to calculate the pro rata share percentage of each taxpayer subject to the privilege tax imposed by this subsection (d) and shall send notice to each such taxpayer providing the taxpayer with its pro rata share percentage and prescribing the manner in which the taxpayer must report and pay the privilege tax imposed by this subsection (d).
(6) Notwithstanding any law to the contrary, all moneys received by the department of revenue under this subsection (d) shall be distributed in the following manner: (A) The revenue from the portion of the tax calculated under subdivision (d)(2)(A) shall be deposited in the general fund; and (B) The revenue from the portion of the tax calculated under subdivision (d)(2)(B) shall be distributed to the local governments in the same proportion that revenue is distributed to local governments under subsection (c).
(A) The revenue from the portion of the tax calculated under subdivision (d)(2)(A) shall be deposited in the general fund; and
(B) The revenue from the portion of the tax calculated under subdivision (d)(2)(B) shall be distributed to the local governments in the same proportion that revenue is distributed to local governments under subsection (c).
(7) Any moneys received from a taxpayer that prove by clear and convincing evidence that the limit set forth in subdivision (d)(3) applies for a particular tax year shall be deposited in the general fund and distributed to the local governments in the same relative proportion as those moneys would have been deposited in the general fund under subdivision (d)(6)(A) and distributed to the local governments under subdivision (d)(6)(B) in the same tax year if the limitation on privilege tax liability had not applied.
(8) This subsection (d) shall be repealed on December 31, 2022. No privilege tax shall be levied under this subsection (d) after December 31, 2022. This subdivision (d)(8) shall not absolve any taxpayer of liability for any tax levied under this subsection (d) prior to December 31, 2022.
(9) This subsection (d) shall not apply to a municipal or similar provider of broadband services that makes in lieu of tax payments pursuant to title 7, chapter 52, part 4 or 6, or that makes similar in lieu of tax payments pursuant to a private act.
(e) When any person fails to correctly report on a return the person's sales of interstate or international telecommunications services subject to tax under subsection (a), there shall be imposed a penalty in the amount of ten percent (10%) of the taxes due on such sales or twenty-five percent (25%) of the taxes due on such sales if the commissioner determines that the failure to correctly report such sales is the result of gross negligence. The commissioner may waive such penalty, in whole or in part, if the commissioner determines that the failure is not due to gross negligence, intentional disregard for any tax law or rule promulgated under this title, or fraud.
(f) As used in this section: (1) "Modern market telecommunications provider" means a modern market telecommunications provider, as defined in § 67-5-501 , that was operating within the state as of January 1, 2017, and that received an ad valorem tax equity payment under § 67-6-222(b) in at least one (1) of the three (3) years prior to January 1, 2017; and (2) "Pro rata share percentage" means a taxpayer's pro rata share of the total assessed value of all operating property used by modern market telecommunications providers in the state during tax year 2017.
(1) "Modern market telecommunications provider" means a modern market telecommunications provider, as defined in § 67-5-501 , that was operating within the state as of January 1, 2017, and that received an ad valorem tax equity payment under § 67-6-222(b) in at least one (1) of the three (3) years prior to January 1, 2017; and
(2) "Pro rata share percentage" means a taxpayer's pro rata share of the total assessed value of all operating property used by modern market telecommunications providers in the state during tax year 2017.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Amended by 2017 Tenn. Acts, ch. 490, s 12, eff. 6/6/2017.
Acts 1989, ch. 312, § 10; 1992, ch. 529, § 5; 1993, ch. 190, §§ 1, 2; 1999, ch. 413, § 4; 2001, ch. 195, § 1; 2003, ch. 357, § 33; 2004, ch. 592, § 10; 2004, ch. 782, § 9; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 500, § 9.
Tenn. Code Ann. § 67-3-1407 — TN Code / Title 67 / Chapter 3 / Section 67-3-1407
Moneys collected to be deposited in the transportation equity trust fund
Status: in_force

All moneys collected pursuant to this part shall be deposited by the commissioner in the separate account known as the transportation equity trust fund created by § 9-4-207(a) and shall be used in the manner prescribed by § 9-4-207(b) . This section prevails over any other provision of this chapter. Added by 2014 Tenn. Acts, ch. 908,s 10, eff. 7/1/2014.
All moneys collected pursuant to this part shall be deposited by the commissioner in the separate account known as the transportation equity trust fund created by § 9-4-207(a) and shall be used in the manner prescribed by § 9-4-207(b) . This section prevails over any other provision of this chapter.
Added by 2014 Tenn. Acts, ch. 908,s 10, eff. 7/1/2014.
Tenn. Code Ann. § 67-4-723 — TN Code / Title 67 / Chapter 4 / Section 67-4-723
License - Issuance and renewal - Duty to exhibit license - Use of collected funds
Status: in_force

(a) (1) Upon receipt of the prescribed application and payment of fifteen dollars ($15.00), together with any other information reasonably required, it shall be the duty of the county clerk, in the case of taxpayers located within the county, and the appropriate city official, in the case of taxpayers located within the incorporated municipality, to issue a license to the taxpayer. If a taxpayer has more than one (1) location within the county or incorporated municipality, a separate license, including payment of the fifteen-dollar fee required by this subsection (a), shall be required for each location. In the case of the county clerk, three dollars ($3.00) of the fifteen-dollar fee shall be earmarked for computer hardware purchases or replacement, but may be used for other usual and necessary computer-related expenses at the discretion of the county clerk. The earmarked amount shall be preserved for these purposes and shall not revert to the general fund at the end of a budget year if unexpended. (2) In addition to the initial license issued under subdivision (a)(1), the issuing official shall renew the license upon notification from the department that the taxpayer has filed the return required under § 67-4-715 and remitted the amount shown to be due on the return. There shall be no fee charged for the renewal of a license issued under this subsection (a). (3) Each license issued under this subsection (a) shall expire thirty (30) days after the date that the taxpayer's return is due under § 67-4-715 . (4) No person shall conduct business in this state without first acquiring the license required by this subsection (a). (5) Notwithstanding subdivisions (a)(1) and (2), any county or municipality may, but shall not be required to, enter an agreement with the commissioner pursuant to which the department will issue or renew, or both, the license required by this subsection (a) on behalf of the county or municipality. (6) Persons described in § 67-4-708(5) and taxable under § 67-4-709(5) shall not be required to obtain a license under this subsection (a). (b) (1) Notwithstanding any provision to the contrary, any incorporated municipality that imposes the tax authorized by § 67-4-705(a) and every county shall issue a minimal activity license to any person that is exempt from taxation and licensing pursuant to § 67-4-712(d) , provided that such person has sales of more than three thousand dollars ($3,000) but less than one hundred thousand dollars ($100,000) per year within the jurisdiction. Such license shall be issued upon receipt of an application, to be prescribed by the department, and payment of fifteen dollars ($15.00). The application shall require the applicant to attest that the applicant is engaged in business within such county or incorporated municipality but has sales of less than one hundred thousand dollars ($100,000) per year within such county or incorporated municipality. No person with sales of more than three thousand dollars ($3,000) but less than one hundred thousand dollars ($100,000) per year within such county or incorporated municipality shall conduct business in such county or incorporated municipality without first acquiring the license required by this subsection (b). If a person has more than one (1) location within the county or incorporated municipality, a separate minimal activity license, including payment of the fifteen-dollar fee required by this subsection (b), shall be required for each location. Every county or incorporated municipality that issues minimal activity licenses pursuant to this subsection (b) shall provide the department, if requested, with the identity of each licensee and any other information reasonably required by the department to verify the licensee's compliance with this part. (2) Persons with sales of three thousand dollars ($3,000) or less per year in any incorporated municipality or county may, but do not have to, apply for a minimal activity license, as provided for in this subsection (b). (3) Each minimal activity license issued under this subsection (b) shall expire thirty (30) days after the dates set forth in § 67-4-715 as if the person were filing a return. (4) This subsection (b) shall not operate to exempt any person from filing a tax return pursuant to § 67-4-715 in the event that the person's sales exceed one hundred thousand dollars ($100,000) during their tax year as otherwise provided in § 67-4-715 . (5) Notwithstanding subdivision (b)(1), any county or municipality may, but shall not be required to, enter an agreement with the commissioner pursuant to which the department will issue or renew, or both, the license required by this subsection (b) on behalf of the county or municipality. (c) It shall be the duty of each taxpayer that receives a license under this section to exhibit such license. (d) An amount equal to three dollars ($3.00) per minimal activity license shall be retained by the county clerk or city official that issues such license. In the case of a county clerk, such amount shall be earmarked for computer hardware purchases or replacement but may be used for other usual and necessary computer-related expenses at the discretion of the county clerk. The amount shall be preserved for these purposes and shall not revert to the general fund at the end of a budget year if unexpended. Notwithstanding § 8-21-701 , no additional fee shall be charged to any person for the filing of the application or issuance of the license provided for in this section. (e) Licenses already in effect as of January 1, 2014, continue to be valid until their original renewal date. Amended by 2023 Tenn. Acts, ch. 377, s 10, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023. Amended by 2023 Tenn. Acts, ch. 377, s 9, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023. Amended by 2018 Tenn. Acts, ch. 756, s 1, eff. 4/18/2018. Amended by 2014 Tenn. Acts, ch. 942,s 6, eff. 7/1/2014. Amended by 2013 Tenn. Acts, ch. 313, s 20, eff. 1/1/2014. Acts 1971, ch. 387, § 20; T.C.A., § 67-5819; Acts 2009 , ch. 530, § 91.
(a) (1) Upon receipt of the prescribed application and payment of fifteen dollars ($15.00), together with any other information reasonably required, it shall be the duty of the county clerk, in the case of taxpayers located within the county, and the appropriate city official, in the case of taxpayers located within the incorporated municipality, to issue a license to the taxpayer. If a taxpayer has more than one (1) location within the county or incorporated municipality, a separate license, including payment of the fifteen-dollar fee required by this subsection (a), shall be required for each location. In the case of the county clerk, three dollars ($3.00) of the fifteen-dollar fee shall be earmarked for computer hardware purchases or replacement, but may be used for other usual and necessary computer-related expenses at the discretion of the county clerk. The earmarked amount shall be preserved for these purposes and shall not revert to the general fund at the end of a budget year if unexpended. (2) In addition to the initial license issued under subdivision (a)(1), the issuing official shall renew the license upon notification from the department that the taxpayer has filed the return required under § 67-4-715 and remitted the amount shown to be due on the return. There shall be no fee charged for the renewal of a license issued under this subsection (a). (3) Each license issued under this subsection (a) shall expire thirty (30) days after the date that the taxpayer's return is due under § 67-4-715 . (4) No person shall conduct business in this state without first acquiring the license required by this subsection (a). (5) Notwithstanding subdivisions (a)(1) and (2), any county or municipality may, but shall not be required to, enter an agreement with the commissioner pursuant to which the department will issue or renew, or both, the license required by this subsection (a) on behalf of the county or municipality. (6) Persons described in § 67-4-708(5) and taxable under § 67-4-709(5) shall not be required to obtain a license under this subsection (a).
(1) Upon receipt of the prescribed application and payment of fifteen dollars ($15.00), together with any other information reasonably required, it shall be the duty of the county clerk, in the case of taxpayers located within the county, and the appropriate city official, in the case of taxpayers located within the incorporated municipality, to issue a license to the taxpayer. If a taxpayer has more than one (1) location within the county or incorporated municipality, a separate license, including payment of the fifteen-dollar fee required by this subsection (a), shall be required for each location. In the case of the county clerk, three dollars ($3.00) of the fifteen-dollar fee shall be earmarked for computer hardware purchases or replacement, but may be used for other usual and necessary computer-related expenses at the discretion of the county clerk. The earmarked amount shall be preserved for these purposes and shall not revert to the general fund at the end of a budget year if unexpended.
(2) In addition to the initial license issued under subdivision (a)(1), the issuing official shall renew the license upon notification from the department that the taxpayer has filed the return required under § 67-4-715 and remitted the amount shown to be due on the return. There shall be no fee charged for the renewal of a license issued under this subsection (a).
(3) Each license issued under this subsection (a) shall expire thirty (30) days after the date that the taxpayer's return is due under § 67-4-715 .
(4) No person shall conduct business in this state without first acquiring the license required by this subsection (a).
(5) Notwithstanding subdivisions (a)(1) and (2), any county or municipality may, but shall not be required to, enter an agreement with the commissioner pursuant to which the department will issue or renew, or both, the license required by this subsection (a) on behalf of the county or municipality.
(6) Persons described in § 67-4-708(5) and taxable under § 67-4-709(5) shall not be required to obtain a license under this subsection (a).
(b) (1) Notwithstanding any provision to the contrary, any incorporated municipality that imposes the tax authorized by § 67-4-705(a) and every county shall issue a minimal activity license to any person that is exempt from taxation and licensing pursuant to § 67-4-712(d) , provided that such person has sales of more than three thousand dollars ($3,000) but less than one hundred thousand dollars ($100,000) per year within the jurisdiction. Such license shall be issued upon receipt of an application, to be prescribed by the department, and payment of fifteen dollars ($15.00). The application shall require the applicant to attest that the applicant is engaged in business within such county or incorporated municipality but has sales of less than one hundred thousand dollars ($100,000) per year within such county or incorporated municipality. No person with sales of more than three thousand dollars ($3,000) but less than one hundred thousand dollars ($100,000) per year within such county or incorporated municipality shall conduct business in such county or incorporated municipality without first acquiring the license required by this subsection (b). If a person has more than one (1) location within the county or incorporated municipality, a separate minimal activity license, including payment of the fifteen-dollar fee required by this subsection (b), shall be required for each location. Every county or incorporated municipality that issues minimal activity licenses pursuant to this subsection (b) shall provide the department, if requested, with the identity of each licensee and any other information reasonably required by the department to verify the licensee's compliance with this part. (2) Persons with sales of three thousand dollars ($3,000) or less per year in any incorporated municipality or county may, but do not have to, apply for a minimal activity license, as provided for in this subsection (b). (3) Each minimal activity license issued under this subsection (b) shall expire thirty (30) days after the dates set forth in § 67-4-715 as if the person were filing a return. (4) This subsection (b) shall not operate to exempt any person from filing a tax return pursuant to § 67-4-715 in the event that the person's sales exceed one hundred thousand dollars ($100,000) during their tax year as otherwise provided in § 67-4-715 . (5) Notwithstanding subdivision (b)(1), any county or municipality may, but shall not be required to, enter an agreement with the commissioner pursuant to which the department will issue or renew, or both, the license required by this subsection (b) on behalf of the county or municipality.
(1) Notwithstanding any provision to the contrary, any incorporated municipality that imposes the tax authorized by § 67-4-705(a) and every county shall issue a minimal activity license to any person that is exempt from taxation and licensing pursuant to § 67-4-712(d) , provided that such person has sales of more than three thousand dollars ($3,000) but less than one hundred thousand dollars ($100,000) per year within the jurisdiction. Such license shall be issued upon receipt of an application, to be prescribed by the department, and payment of fifteen dollars ($15.00). The application shall require the applicant to attest that the applicant is engaged in business within such county or incorporated municipality but has sales of less than one hundred thousand dollars ($100,000) per year within such county or incorporated municipality. No person with sales of more than three thousand dollars ($3,000) but less than one hundred thousand dollars ($100,000) per year within such county or incorporated municipality shall conduct business in such county or incorporated municipality without first acquiring the license required by this subsection (b). If a person has more than one (1) location within the county or incorporated municipality, a separate minimal activity license, including payment of the fifteen-dollar fee required by this subsection (b), shall be required for each location. Every county or incorporated municipality that issues minimal activity licenses pursuant to this subsection (b) shall provide the department, if requested, with the identity of each licensee and any other information reasonably required by the department to verify the licensee's compliance with this part.
(2) Persons with sales of three thousand dollars ($3,000) or less per year in any incorporated municipality or county may, but do not have to, apply for a minimal activity license, as provided for in this subsection (b).
(3) Each minimal activity license issued under this subsection (b) shall expire thirty (30) days after the dates set forth in § 67-4-715 as if the person were filing a return.
(4) This subsection (b) shall not operate to exempt any person from filing a tax return pursuant to § 67-4-715 in the event that the person's sales exceed one hundred thousand dollars ($100,000) during their tax year as otherwise provided in § 67-4-715 .
(5) Notwithstanding subdivision (b)(1), any county or municipality may, but shall not be required to, enter an agreement with the commissioner pursuant to which the department will issue or renew, or both, the license required by this subsection (b) on behalf of the county or municipality.
(c) It shall be the duty of each taxpayer that receives a license under this section to exhibit such license.
(d) An amount equal to three dollars ($3.00) per minimal activity license shall be retained by the county clerk or city official that issues such license. In the case of a county clerk, such amount shall be earmarked for computer hardware purchases or replacement but may be used for other usual and necessary computer-related expenses at the discretion of the county clerk. The amount shall be preserved for these purposes and shall not revert to the general fund at the end of a budget year if unexpended. Notwithstanding § 8-21-701 , no additional fee shall be charged to any person for the filing of the application or issuance of the license provided for in this section.
(e) Licenses already in effect as of January 1, 2014, continue to be valid until their original renewal date.
Amended by 2023 Tenn. Acts, ch. 377, s 10, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023.
Amended by 2023 Tenn. Acts, ch. 377, s 9, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023.
Amended by 2018 Tenn. Acts, ch. 756, s 1, eff. 4/18/2018.
Amended by 2014 Tenn. Acts, ch. 942,s 6, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 313, s 20, eff. 1/1/2014.
Acts 1971, ch. 387, § 20; T.C.A., § 67-5819; Acts 2009 , ch. 530, § 91.
Tenn. Code Ann. § 67-7-202 — TN Code / Title 67 / Chapter 7 / Section 67-7-202
Definitions - Levy of tax - Exemptions
Status: in_force

(a) "Sand, gravel, sandstone, chert and limestone" means sand, gravel, sandstone, chert and limestone severed from the earth in the process of producing a salable product by whatever means of severance used. It does not include, however, any mineral taxed under § 60-1-301 or part 1 of this chapter; any lime or limestone used for agricultural purposes; any lime or limestone used for pollution control or abatement purposes; any burnt lime, any hydrated lime or any lime or limestone used for the manufacture of cement, glass, fiberglass, rubber, paper, filler for paint, caulking, putty and roofing; rock dust for settling coal dust in underground mines or similar uses requiring chemical purity. (b) The tax shall be levied upon the entire production in the county regardless of the place of sale or the fact that delivery may be made outside the county, except that no tax shall be due on any sand, gravel, sandstone, chert and limestone sold for use outside this state. (c) Notwithstanding subsection (b), or any other provision to the contrary, any sand, gravel, sandstone, chert or limestone severed from the earth by the contractor and moved from one place to another on the same construction job site, or any sand, gravel, sandstone, chert, limestone, or any other kind of material when severed and used for fill by the contractor, whether from the same construction or job site or any site other than a commercial quarry, shall be exempt from mineral severance tax under this chapter. Acts 1984, ch. 953, § 2; 1985, ch. 410, §§ 1, 5; 1991, ch. 76, § 1.
(a) "Sand, gravel, sandstone, chert and limestone" means sand, gravel, sandstone, chert and limestone severed from the earth in the process of producing a salable product by whatever means of severance used. It does not include, however, any mineral taxed under § 60-1-301 or part 1 of this chapter; any lime or limestone used for agricultural purposes; any lime or limestone used for pollution control or abatement purposes; any burnt lime, any hydrated lime or any lime or limestone used for the manufacture of cement, glass, fiberglass, rubber, paper, filler for paint, caulking, putty and roofing; rock dust for settling coal dust in underground mines or similar uses requiring chemical purity.
(b) The tax shall be levied upon the entire production in the county regardless of the place of sale or the fact that delivery may be made outside the county, except that no tax shall be due on any sand, gravel, sandstone, chert and limestone sold for use outside this state.
(c) Notwithstanding subsection (b), or any other provision to the contrary, any sand, gravel, sandstone, chert or limestone severed from the earth by the contractor and moved from one place to another on the same construction job site, or any sand, gravel, sandstone, chert, limestone, or any other kind of material when severed and used for fill by the contractor, whether from the same construction or job site or any site other than a commercial quarry, shall be exempt from mineral severance tax under this chapter.
Acts 1984, ch. 953, § 2; 1985, ch. 410, §§ 1, 5; 1991, ch. 76, § 1.
Tenn. Code Ann. § 67-4-2201 — TN Code / Title 67 / Chapter 4 / Section 67-4-2201
Short title
Status: in_force

This part shall be known and may be cited as the "Coin-operated Amusement Machine Tax Act." Acts 2002, ch. 856, § 2b.
This part shall be known and may be cited as the "Coin-operated Amusement Machine Tax Act."
Acts 2002, ch. 856, § 2b.
Tenn. Code Ann. § 67-1-1701 — TN Code / Title 67 / Chapter 1 / Section 67-1-1701
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Commissioner" means the commissioner of revenue; (2) "Department" means the department of revenue; (3) "Officer or employee" includes former officers and employees; (4) "Person" means every individual, firm, association, joint-stock company, syndicate, partnership, corporation, or state or federal agency; (5) "Return" means any tax or information return, declaration of estimated tax, claim for refund, or petition for waiver of penalty required by, or provided for, or permitted under, any law, that is filed with or submitted to the commissioner by, on behalf of, or with respect to, any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, any return so filed or submitted; (6) "Tax administration" means the administration, management, conduct, direction, and supervision of the execution and application of the state tax laws, rules, or related statutes or rules and reciprocity agreements with the several states or federal government to which the state of Tennessee is a party. "Tax administration" also means the development and formulation of state tax policy relating to existing or proposed tax laws, related statutes and reciprocity agreements and includes assessments, collection, enforcement, litigation, publication, and statistical gathering functions under such laws, statutes, rules or reciprocity agreements; (7) "Tax administration information" means criteria or standards used or to be used for the selection of returns or persons for audit or examination, or data used or to be used for determining such criteria or standards; audit procedures; and any other information relating to tax administration; (8) "Tax information" means a taxpayer's identity, the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax collected, deficiencies, overassessments, or tax payments, whether the taxpayer's return was, is being, or will be, examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by, the commissioner with respect to a return or with respect to the determination of the existence, or possible existence, of liability, or the amount of the liability, of any person for any tax, penalty, interest, fine, forfeiture, or other penalty, imposition or offense, administered by or collected by the commissioner, either directly or indirectly. "Tax information" does not include data in a form that cannot, either directly or indirectly, be associated with, or otherwise be used to identify, directly or indirectly, a particular taxpayer; (9) "Taxpayer identity" means the name of a person subject to a tax collected or administered by the commissioner, the person's mailing address, the person's taxpayer identifying number or account number, or a combination thereof; and (10) "Unit of local government" means any county enumerated in § 5-1-101 , any incorporated municipality, or any consolidated unit of any such counties and municipalities. Acts 1977, ch. 152, § 1; T.C.A., § 67-131; Acts 2000, ch. 982, § 39.
As used in this part, unless the context otherwise requires:
(1) "Commissioner" means the commissioner of revenue;
(2) "Department" means the department of revenue;
(3) "Officer or employee" includes former officers and employees;
(4) "Person" means every individual, firm, association, joint-stock company, syndicate, partnership, corporation, or state or federal agency;
(5) "Return" means any tax or information return, declaration of estimated tax, claim for refund, or petition for waiver of penalty required by, or provided for, or permitted under, any law, that is filed with or submitted to the commissioner by, on behalf of, or with respect to, any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, any return so filed or submitted;
(6) "Tax administration" means the administration, management, conduct, direction, and supervision of the execution and application of the state tax laws, rules, or related statutes or rules and reciprocity agreements with the several states or federal government to which the state of Tennessee is a party. "Tax administration" also means the development and formulation of state tax policy relating to existing or proposed tax laws, related statutes and reciprocity agreements and includes assessments, collection, enforcement, litigation, publication, and statistical gathering functions under such laws, statutes, rules or reciprocity agreements;
(7) "Tax administration information" means criteria or standards used or to be used for the selection of returns or persons for audit or examination, or data used or to be used for determining such criteria or standards; audit procedures; and any other information relating to tax administration;
(8) "Tax information" means a taxpayer's identity, the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax collected, deficiencies, overassessments, or tax payments, whether the taxpayer's return was, is being, or will be, examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by, the commissioner with respect to a return or with respect to the determination of the existence, or possible existence, of liability, or the amount of the liability, of any person for any tax, penalty, interest, fine, forfeiture, or other penalty, imposition or offense, administered by or collected by the commissioner, either directly or indirectly. "Tax information" does not include data in a form that cannot, either directly or indirectly, be associated with, or otherwise be used to identify, directly or indirectly, a particular taxpayer;
(9) "Taxpayer identity" means the name of a person subject to a tax collected or administered by the commissioner, the person's mailing address, the person's taxpayer identifying number or account number, or a combination thereof; and
(10) "Unit of local government" means any county enumerated in § 5-1-101 , any incorporated municipality, or any consolidated unit of any such counties and municipalities.
Acts 1977, ch. 152, § 1; T.C.A., § 67-131; Acts 2000, ch. 982, § 39.
Tenn. Code Ann. § 67-6-318 — TN Code / Title 67 / Chapter 6 / Section 67-6-318
Qualified building materials used in construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities
Status: in_force

(a) Subject to the approval set forth in subdivision (c)(2), there is a sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one (1) or more qualified, new, or expanded warehouse or distribution facilities as defined in § 67-6-102(46)(H) ; provided, that the taxpayer or a lessor, or both, makes a capital investment of at least one billion dollars ($1,000,000,000) in the construction or renovation of such facilities and related facilities at the same location within the qualified capital investment period. (b) For purposes of this section: (1) "Qualified building materials" means tangible personal property purchased during the period between July 1, 2019, and December 31, 2026, that becomes part of the real property comprising the facility; and (2) "Qualified capital investment period" means a period beginning on or after January 1, 2019, and ending no later than December 31, 2026. (c) (1) A taxpayer seeking the exemption provided under this section shall submit an application for exemption to the commissioner of revenue, describing the investment to be made during the qualified capital investment period. The application must be submitted on forms prescribed by the commissioner and demonstrate that the requirements of this section will be met. (2) After approval of the exemption application, the commissioner shall issue a certificate of exemption to the taxpayer. (d) If any requirements of this section are not met, the taxpayer is liable for any sales or use tax, penalty, or interest that would otherwise have been due with respect to items purchased on a tax-exempt basis pursuant to this section. Notwithstanding any other law to the contrary, the amount of any tax due under this subsection (d) must be assessed within three (3) years of December 31 of the final year of the investment period; provided, however, that such time to assess may be extended pursuant to § 67-1-1501(b)(5) . (e) An application with the department of revenue for the exemption provided in this section must be filed prior to October 1, 2019. Added by 2019 Tenn. Acts, ch. 503, s 1, eff. 5/24/2019.
(a) Subject to the approval set forth in subdivision (c)(2), there is a sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one (1) or more qualified, new, or expanded warehouse or distribution facilities as defined in § 67-6-102(46)(H) ; provided, that the taxpayer or a lessor, or both, makes a capital investment of at least one billion dollars ($1,000,000,000) in the construction or renovation of such facilities and related facilities at the same location within the qualified capital investment period.
(b) For purposes of this section: (1) "Qualified building materials" means tangible personal property purchased during the period between July 1, 2019, and December 31, 2026, that becomes part of the real property comprising the facility; and (2) "Qualified capital investment period" means a period beginning on or after January 1, 2019, and ending no later than December 31, 2026.
(1) "Qualified building materials" means tangible personal property purchased during the period between July 1, 2019, and December 31, 2026, that becomes part of the real property comprising the facility; and
(2) "Qualified capital investment period" means a period beginning on or after January 1, 2019, and ending no later than December 31, 2026.
(c) (1) A taxpayer seeking the exemption provided under this section shall submit an application for exemption to the commissioner of revenue, describing the investment to be made during the qualified capital investment period. The application must be submitted on forms prescribed by the commissioner and demonstrate that the requirements of this section will be met. (2) After approval of the exemption application, the commissioner shall issue a certificate of exemption to the taxpayer.
(1) A taxpayer seeking the exemption provided under this section shall submit an application for exemption to the commissioner of revenue, describing the investment to be made during the qualified capital investment period. The application must be submitted on forms prescribed by the commissioner and demonstrate that the requirements of this section will be met.
(2) After approval of the exemption application, the commissioner shall issue a certificate of exemption to the taxpayer.
(d) If any requirements of this section are not met, the taxpayer is liable for any sales or use tax, penalty, or interest that would otherwise have been due with respect to items purchased on a tax-exempt basis pursuant to this section. Notwithstanding any other law to the contrary, the amount of any tax due under this subsection (d) must be assessed within three (3) years of December 31 of the final year of the investment period; provided, however, that such time to assess may be extended pursuant to § 67-1-1501(b)(5) .
(e) An application with the department of revenue for the exemption provided in this section must be filed prior to October 1, 2019.
Added by 2019 Tenn. Acts, ch. 503, s 1, eff. 5/24/2019.
Tenn. Code Ann. § 67-3-904 — TN Code / Title 67 / Chapter 3 / Section 67-3-904
Petroleum products tax increases - Participation of disadvantaged or women business enterprises in construction
Status: in_force

(a) (1) The department of transportation shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner of transportation through regulations which the commissioner is authorized to promulgate, in the amount approximating ten percent (10%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases authorized by chapter 46 of the Public Acts of 1989, and that are let to contract. (2) With respect to projects funded wholly or in part with state funds, the department shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations that the commissioner is authorized to promulgate, in the amount approximating seven percent (7%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases, effective 1986, and that are let to contract. (b) As a condition of disbursement of the funds raised by chapter 241 of the Public Acts of 1989, any local government receiving such funds shall agree to make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations which the commissioner is hereby authorized to promulgate, in the amount approximating ten percent (10%) of the revenues which are distributed to such governments from the petroleum products tax increases authorized by chapter 241 of the Public Acts of 1989, and which are let to contract. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2004.
(a) (1) The department of transportation shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner of transportation through regulations which the commissioner is authorized to promulgate, in the amount approximating ten percent (10%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases authorized by chapter 46 of the Public Acts of 1989, and that are let to contract. (2) With respect to projects funded wholly or in part with state funds, the department shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations that the commissioner is authorized to promulgate, in the amount approximating seven percent (7%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases, effective 1986, and that are let to contract.
(1) The department of transportation shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner of transportation through regulations which the commissioner is authorized to promulgate, in the amount approximating ten percent (10%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases authorized by chapter 46 of the Public Acts of 1989, and that are let to contract.
(2) With respect to projects funded wholly or in part with state funds, the department shall make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations that the commissioner is authorized to promulgate, in the amount approximating seven percent (7%) of the revenues that are distributed to the state highway fund from the petroleum products tax increases, effective 1986, and that are let to contract.
(b) As a condition of disbursement of the funds raised by chapter 241 of the Public Acts of 1989, any local government receiving such funds shall agree to make good faith efforts to obtain participation of either disadvantaged business enterprises or women business enterprises, as such enterprises may be defined by the commissioner through regulations which the commissioner is hereby authorized to promulgate, in the amount approximating ten percent (10%) of the revenues which are distributed to such governments from the petroleum products tax increases authorized by chapter 241 of the Public Acts of 1989, and which are let to contract.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2004.
Tenn. Code Ann. § 67-8-410 — TN Code / Title 67 / Chapter 8 / Section 67-8-410
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Failure to file return
Status: in_force

When any executor, administrator or trustee shall neglect or refuse to file the return, the commissioner is authorized to appraise the estate and to assess the tax upon the basis of all information available. Notice of such appraisal and tax assessment shall be given by the commissioner in accordance with § 67-8-409(e) and (f) , and the procedure thereafter with reference to an appeal from the appraisal and with reference to the collection of the tax shall be the same as in other cases. Acts 1929 (Ex. Sess.), ch. 29, § 3(5); Code 1932, § 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, § 2; C. Supp. 1950, § 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, § 2; 1978, ch. 731, § 10; T.C.A. (orig. ed.), § 30-1620; Acts 1984, ch. 845, § 3; 1985, ch. 364, § 7; 1985, ch. 396, § 2; 1989, ch. 186, § 2.
When any executor, administrator or trustee shall neglect or refuse to file the return, the commissioner is authorized to appraise the estate and to assess the tax upon the basis of all information available. Notice of such appraisal and tax assessment shall be given by the commissioner in accordance with § 67-8-409(e) and (f) , and the procedure thereafter with reference to an appeal from the appraisal and with reference to the collection of the tax shall be the same as in other cases.
Acts 1929 (Ex. Sess.), ch. 29, § 3(5); Code 1932, § 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, § 2; C. Supp. 1950, § 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, § 2; 1978, ch. 731, § 10; T.C.A. (orig. ed.), § 30-1620; Acts 1984, ch. 845, § 3; 1985, ch. 364, § 7; 1985, ch. 396, § 2; 1989, ch. 186, § 2.
Tenn. Code Ann. § 67-3-1201 — TN Code / Title 67 / Chapter 3 / Section 67-3-1201
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Alternative fuels tax" means the per gallon tax on liquified gas, compressed natural gas, and hydrogen gas imposed by part 11 of this chapter; (2) "Diesel tax" means the per gallon tax on motor fuel imposed by part 2 of this chapter; (3) "Freight motor vehicle" has the same meaning as "qualified motor vehicle" defined in subdivision (8); (4) "Gasoline tax" means the per gallon tax imposed on gasoline by part 2 of this chapter; (5) "Highway user fuel tax" means the gasoline tax, diesel tax, and/or alternative fuels tax as defined in this part at the rates set forth and in the amount determined under § 67-3-1204 ; (6) "Licensee" means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada; (7) "Permittee" means any person who is the holder of a permit authorized to be issued under § 67-3-1202(a) and (b) , and who is subject to the tax imposed by §§ 67-3-1203 and 67-3-1204 ; (8) "Qualified motor vehicle" means a motor vehicle used, designed or maintained for transportation of persons or property and: (A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.); or (B) Having three (3) or more axles regardless of weight; or (C) Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) gross vehicle weight; and (D) "Qualified motor vehicle" does not include recreational vehicles; (9) "Recreational vehicle" means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor; (10) "Revoke" or "revocation" means withdrawal of a permit or license and the privileges related to the permit or license by the jurisdiction issuing the permit or license; and (11) "Suspend" or "suspension" means temporary removal of privileges granted to the permittee or licensee by the jurisdiction issuing the permit or license. Amended by 2024 Tenn. Acts, ch. 859,s 4, eff. 1/1/2025. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2301.
As used in this part, unless the context otherwise requires:
(1) "Alternative fuels tax" means the per gallon tax on liquified gas, compressed natural gas, and hydrogen gas imposed by part 11 of this chapter;
(2) "Diesel tax" means the per gallon tax on motor fuel imposed by part 2 of this chapter;
(3) "Freight motor vehicle" has the same meaning as "qualified motor vehicle" defined in subdivision (8);
(4) "Gasoline tax" means the per gallon tax imposed on gasoline by part 2 of this chapter;
(5) "Highway user fuel tax" means the gasoline tax, diesel tax, and/or alternative fuels tax as defined in this part at the rates set forth and in the amount determined under § 67-3-1204 ;
(6) "Licensee" means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada;
(7) "Permittee" means any person who is the holder of a permit authorized to be issued under § 67-3-1202(a) and (b) , and who is subject to the tax imposed by §§ 67-3-1203 and 67-3-1204 ;
(8) "Qualified motor vehicle" means a motor vehicle used, designed or maintained for transportation of persons or property and: (A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.); or (B) Having three (3) or more axles regardless of weight; or (C) Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) gross vehicle weight; and (D) "Qualified motor vehicle" does not include recreational vehicles;
(A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.); or
(B) Having three (3) or more axles regardless of weight; or
(C) Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) gross vehicle weight; and
(D) "Qualified motor vehicle" does not include recreational vehicles;
(9) "Recreational vehicle" means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor;
(10) "Revoke" or "revocation" means withdrawal of a permit or license and the privileges related to the permit or license by the jurisdiction issuing the permit or license; and
(11) "Suspend" or "suspension" means temporary removal of privileges granted to the permittee or licensee by the jurisdiction issuing the permit or license.
Amended by 2024 Tenn. Acts, ch. 859,s 4, eff. 1/1/2025.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2301.
Tenn. Code Ann. § 67-5-1305 — TN Code / Title 67 / Chapter 5 / Section 67-5-1305
Freight or private car companies
Status: in_force

(a) In addition to the information required by § 67-5-1303 , the schedules and statements submitted by freight or private car companies shall include: (1) The total length of main lines of all the railroads over which the cars are run; (2) The total length of so much of the main lines of the railroad over which the same are run as is outside of this state; (3) The length of lines of the railroad companies over which the cars are run within each of the counties and municipalities within the state; (4) The number and class and value thereof; (5) The mileage of all cars during the preceding year; and (6) Such other information as may be required by the comptroller of the treasury. (b) This part shall not apply to corporations, organized under the laws of this state whose principal business is the manufacture of products of the soil of this state and who for the transportation alone of such products furnish their own cars. Acts 1973, ch. 226, § 11; T.C.A., § 67-905; Acts 1984, ch. 832, § 7; 1995, ch. 305, § 125.
(a) In addition to the information required by § 67-5-1303 , the schedules and statements submitted by freight or private car companies shall include: (1) The total length of main lines of all the railroads over which the cars are run; (2) The total length of so much of the main lines of the railroad over which the same are run as is outside of this state; (3) The length of lines of the railroad companies over which the cars are run within each of the counties and municipalities within the state; (4) The number and class and value thereof; (5) The mileage of all cars during the preceding year; and (6) Such other information as may be required by the comptroller of the treasury.
(1) The total length of main lines of all the railroads over which the cars are run;
(2) The total length of so much of the main lines of the railroad over which the same are run as is outside of this state;
(3) The length of lines of the railroad companies over which the cars are run within each of the counties and municipalities within the state;
(4) The number and class and value thereof;
(5) The mileage of all cars during the preceding year; and
(6) Such other information as may be required by the comptroller of the treasury.
(b) This part shall not apply to corporations, organized under the laws of this state whose principal business is the manufacture of products of the soil of this state and who for the transportation alone of such products furnish their own cars.
Acts 1973, ch. 226, § 11; T.C.A., § 67-905; Acts 1984, ch. 832, § 7; 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-5-304 — TN Code / Title 67 / Chapter 5 / Section 67-5-304
Reports to local and state boards of equalization
Status: in_force

(a) The assessor shall make a report of the assessor's assessments and shall make available to the local board of equalization all of the assessor's records pertaining to the area involved on or before the first day the board shall meet. (b) Each assessor, when making the report of assessments to the local board of equalization as provided in subsection (a), shall accompany the report with the following oath, which shall be taken and subscribed to before the county mayor, or in the county mayor's absence, before a notary public, viz.: I, ______________, assessor of the county (city) of ______________, state of Tennessee, do solemnly swear (or affirm) that I have assessed all taxable property, in the county (city) of ______________, as far as ascertainable, to the true owners thereof, and that I have determined the classification and assessed valuation of all taxable property as prescribed by law; and that I have faithfully discharged all my duties without fear, favor, or affection to the best of my knowledge and ability, so help me God. (c) It is the duty of each assessor to compile a report listing the total of all assessments prepared by the assessor's office in such manner and on such forms as may be required by the state board of equalization. Amended by 2019 Tenn. Acts, ch. 63, s 3, eff. 3/28/2019. Acts 1973, ch. 226, § 6; T.C.A., §§ 67-629, 67-630, 67-632; Acts 2003 , ch. 90, § 2.
(a) The assessor shall make a report of the assessor's assessments and shall make available to the local board of equalization all of the assessor's records pertaining to the area involved on or before the first day the board shall meet.
(b) Each assessor, when making the report of assessments to the local board of equalization as provided in subsection (a), shall accompany the report with the following oath, which shall be taken and subscribed to before the county mayor, or in the county mayor's absence, before a notary public, viz.: I, ______________, assessor of the county (city) of ______________, state of Tennessee, do solemnly swear (or affirm) that I have assessed all taxable property, in the county (city) of ______________, as far as ascertainable, to the true owners thereof, and that I have determined the classification and assessed valuation of all taxable property as prescribed by law; and that I have faithfully discharged all my duties without fear, favor, or affection to the best of my knowledge and ability, so help me God.
I, ______________, assessor of the county (city) of ______________, state of Tennessee, do solemnly swear (or affirm) that I have assessed all taxable property, in the county (city) of ______________, as far as ascertainable, to the true owners thereof, and that I have determined the classification and assessed valuation of all taxable property as prescribed by law; and that I have faithfully discharged all my duties without fear, favor, or affection to the best of my knowledge and ability, so help me God.
(c) It is the duty of each assessor to compile a report listing the total of all assessments prepared by the assessor's office in such manner and on such forms as may be required by the state board of equalization.
Amended by 2019 Tenn. Acts, ch. 63, s 3, eff. 3/28/2019.
Acts 1973, ch. 226, § 6; T.C.A., §§ 67-629, 67-630, 67-632; Acts 2003 , ch. 90, § 2.
Tenn. Code Ann. § 67-1-202 — TN Code / Title 67 / Chapter 1 / Section 67-1-202
Powers and duties
Status: in_force

(a) The division of property assessments, under the supervision of the comptroller of the treasury, and subject to such policies, rules and regulations as may be adopted by the state board of equalization, has and shall perform the following duties, to: (1) Supervise and direct all reappraisals and revaluation programs to the cost of which the state of Tennessee contributes; (2) Prescribe rules and regulations approved by the comptroller of the treasury and not otherwise reserved for the state board of equalization and not inconsistent with laws that relate to the administration of the duties of assessors of property; (3) Prepare, furnish and require the use by assessors of such forms as may be required for the administration of the duties of assessors of property, and approve all forms, schedules and reports used by assessors and sent to taxpayers for reporting real or personal property; (4) Obtain evidence, information and statistics relative to the value of property to be assessed and equalized; (5) Require assessors to furnish reports under oath, giving specific information relating to assessments and other facts concerning properties and facts pertaining to the administration of the duties of the office of assessor; (6) Effect the assessment of all property in the state in accordance with the state constitution and all statutory provisions. The comptroller of the treasury shall exercise all powers conferred upon the comptroller of the treasury by law to the end that assessments in every taxing jurisdiction may be in accordance with the law; (7) Make an annual report, approved by the comptroller of the treasury, to the state board of equalization, with an appropriate summary of the work accomplished by the division, and make such recommendations to the state board of equalization as it may deem appropriate; (8) Assist the state board of equalization in the preparation of an assessment manual or manuals for the appraisal, classification and assessment of property for use by local assessors in making their assessments of particular classes or parcels of property, including the assessment of various kinds of personal property owned and used by corporations, partnerships and individuals engaged in business or professions for profit; (9) Assist the state board of equalization in conducting the educational and training courses for state and local assessing officials approved by the state board of equalization; (10) Require that counties or other taxing jurisdictions take whatever steps deemed necessary by the state board of equalization to assure that reappraisal and revaluation programs are maintained and updated in accordance with instructions, policies, rules and regulations as adopted by the state board of equalization; (11) At the direction of the state board of equalization, provide assessment services for any municipality which lies within the boundaries of two (2) or more counties and which has contracted for such services with the state board of equalization under § 67-1-307(a) and (b) ; and (12) At the direction of the state board of equalization, provide for the appraisal of leasehold interests, mineral interests, or other fractional interest in any county which has petitioned for such assistance to the state board of equalization under § 67-1-307(a) and (b) . (b) The division of property assessments has the authority to go upon land in order to obtain information for the assessment of such property. If the landowner refuses or objects to entry upon the landowner's land, the division may petition the circuit or chancery court for an order allowing entry at a specified time for purposes of appraising the land and improvements for assessment purposes. (c) The division of property assessments shall have the unconditional right to intervene in any contested case before the state board of equalization and shall have standing and be recognized as a party under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. This unconditional right to intervene shall be liberally construed in favor of the division of property assessments and the intervention and participation in any contested case before the state board of equalization shall not be limited in any manner except as otherwise agreed to by the division of property assessments. Acts 1973, ch. 226, § 2; 1974, ch. 467, § 1; 1974, ch. 771, § 4; 1983, ch. 236, §§ 3, 4; T.C.A., § 67-232; Acts 1988, ch. 633, § 1; 2009, ch. 256, § 1.
(a) The division of property assessments, under the supervision of the comptroller of the treasury, and subject to such policies, rules and regulations as may be adopted by the state board of equalization, has and shall perform the following duties, to: (1) Supervise and direct all reappraisals and revaluation programs to the cost of which the state of Tennessee contributes; (2) Prescribe rules and regulations approved by the comptroller of the treasury and not otherwise reserved for the state board of equalization and not inconsistent with laws that relate to the administration of the duties of assessors of property; (3) Prepare, furnish and require the use by assessors of such forms as may be required for the administration of the duties of assessors of property, and approve all forms, schedules and reports used by assessors and sent to taxpayers for reporting real or personal property; (4) Obtain evidence, information and statistics relative to the value of property to be assessed and equalized; (5) Require assessors to furnish reports under oath, giving specific information relating to assessments and other facts concerning properties and facts pertaining to the administration of the duties of the office of assessor; (6) Effect the assessment of all property in the state in accordance with the state constitution and all statutory provisions. The comptroller of the treasury shall exercise all powers conferred upon the comptroller of the treasury by law to the end that assessments in every taxing jurisdiction may be in accordance with the law; (7) Make an annual report, approved by the comptroller of the treasury, to the state board of equalization, with an appropriate summary of the work accomplished by the division, and make such recommendations to the state board of equalization as it may deem appropriate; (8) Assist the state board of equalization in the preparation of an assessment manual or manuals for the appraisal, classification and assessment of property for use by local assessors in making their assessments of particular classes or parcels of property, including the assessment of various kinds of personal property owned and used by corporations, partnerships and individuals engaged in business or professions for profit; (9) Assist the state board of equalization in conducting the educational and training courses for state and local assessing officials approved by the state board of equalization; (10) Require that counties or other taxing jurisdictions take whatever steps deemed necessary by the state board of equalization to assure that reappraisal and revaluation programs are maintained and updated in accordance with instructions, policies, rules and regulations as adopted by the state board of equalization; (11) At the direction of the state board of equalization, provide assessment services for any municipality which lies within the boundaries of two (2) or more counties and which has contracted for such services with the state board of equalization under § 67-1-307(a) and (b) ; and (12) At the direction of the state board of equalization, provide for the appraisal of leasehold interests, mineral interests, or other fractional interest in any county which has petitioned for such assistance to the state board of equalization under § 67-1-307(a) and (b) .
(1) Supervise and direct all reappraisals and revaluation programs to the cost of which the state of Tennessee contributes;
(2) Prescribe rules and regulations approved by the comptroller of the treasury and not otherwise reserved for the state board of equalization and not inconsistent with laws that relate to the administration of the duties of assessors of property;
(3) Prepare, furnish and require the use by assessors of such forms as may be required for the administration of the duties of assessors of property, and approve all forms, schedules and reports used by assessors and sent to taxpayers for reporting real or personal property;
(4) Obtain evidence, information and statistics relative to the value of property to be assessed and equalized;
(5) Require assessors to furnish reports under oath, giving specific information relating to assessments and other facts concerning properties and facts pertaining to the administration of the duties of the office of assessor;
(6) Effect the assessment of all property in the state in accordance with the state constitution and all statutory provisions. The comptroller of the treasury shall exercise all powers conferred upon the comptroller of the treasury by law to the end that assessments in every taxing jurisdiction may be in accordance with the law;
(7) Make an annual report, approved by the comptroller of the treasury, to the state board of equalization, with an appropriate summary of the work accomplished by the division, and make such recommendations to the state board of equalization as it may deem appropriate;
(8) Assist the state board of equalization in the preparation of an assessment manual or manuals for the appraisal, classification and assessment of property for use by local assessors in making their assessments of particular classes or parcels of property, including the assessment of various kinds of personal property owned and used by corporations, partnerships and individuals engaged in business or professions for profit;
(9) Assist the state board of equalization in conducting the educational and training courses for state and local assessing officials approved by the state board of equalization;
(10) Require that counties or other taxing jurisdictions take whatever steps deemed necessary by the state board of equalization to assure that reappraisal and revaluation programs are maintained and updated in accordance with instructions, policies, rules and regulations as adopted by the state board of equalization;
(11) At the direction of the state board of equalization, provide assessment services for any municipality which lies within the boundaries of two (2) or more counties and which has contracted for such services with the state board of equalization under § 67-1-307(a) and (b) ; and
(12) At the direction of the state board of equalization, provide for the appraisal of leasehold interests, mineral interests, or other fractional interest in any county which has petitioned for such assistance to the state board of equalization under § 67-1-307(a) and (b) .
(b) The division of property assessments has the authority to go upon land in order to obtain information for the assessment of such property. If the landowner refuses or objects to entry upon the landowner's land, the division may petition the circuit or chancery court for an order allowing entry at a specified time for purposes of appraising the land and improvements for assessment purposes.
(c) The division of property assessments shall have the unconditional right to intervene in any contested case before the state board of equalization and shall have standing and be recognized as a party under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. This unconditional right to intervene shall be liberally construed in favor of the division of property assessments and the intervention and participation in any contested case before the state board of equalization shall not be limited in any manner except as otherwise agreed to by the division of property assessments.
Acts 1973, ch. 226, § 2; 1974, ch. 467, § 1; 1974, ch. 771, § 4; 1983, ch. 236, §§ 3, 4; T.C.A., § 67-232; Acts 1988, ch. 633, § 1; 2009, ch. 256, § 1.
Tenn. Code Ann. § 67-8-420 — TN Code / Title 67 / Chapter 8 / Section 67-8-420
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Receipts and certificates of payment
Status: in_force

(a) Upon the payment of the whole tax imposed against an estate under this part and part 3 of this chapter, the commissioner shall issue receipt therefor in duplicate to the representative of the estate, one (1) copy of which shall be filed in the office of the clerk of the court in which such estate was being administered, and no final accounting or settlement of such estate shall be made by the court prior to the filing of such receipt, or until the filing of a certificate by the commissioner that no tax is due thereon, such receipt or certificate to be furnished by the commissioner without cost to the estate or to the beneficiaries thereof. (b) Upon the payment of a fee of one dollar ($1.00) to the commissioner, which fee shall accrue to the state, any person other than the representative of the estate shall be entitled to receive from the commissioner a certificate to the effect that the tax upon any particular parcel or tract of real estate has been paid, and such certificate may be recorded in the office of the register of the county in which such real estate is situated, and it shall be conclusive proof that the tax applicable to such real estate has been paid and any lien thereon shall be released. However, the filing of such receipt or certificate shall not be necessary, if filing of a return has been waived pursuant to § 67-8-409(g) . Acts 1929 (Ex. Sess.), ch. 29, § 4(4); Code 1932, § 1285; T.C.A. (orig. ed.), § 30-1628; Acts 1997, ch. 426, § 24.
(a) Upon the payment of the whole tax imposed against an estate under this part and part 3 of this chapter, the commissioner shall issue receipt therefor in duplicate to the representative of the estate, one (1) copy of which shall be filed in the office of the clerk of the court in which such estate was being administered, and no final accounting or settlement of such estate shall be made by the court prior to the filing of such receipt, or until the filing of a certificate by the commissioner that no tax is due thereon, such receipt or certificate to be furnished by the commissioner without cost to the estate or to the beneficiaries thereof.
(b) Upon the payment of a fee of one dollar ($1.00) to the commissioner, which fee shall accrue to the state, any person other than the representative of the estate shall be entitled to receive from the commissioner a certificate to the effect that the tax upon any particular parcel or tract of real estate has been paid, and such certificate may be recorded in the office of the register of the county in which such real estate is situated, and it shall be conclusive proof that the tax applicable to such real estate has been paid and any lien thereon shall be released. However, the filing of such receipt or certificate shall not be necessary, if filing of a return has been waived pursuant to § 67-8-409(g) .
Acts 1929 (Ex. Sess.), ch. 29, § 4(4); Code 1932, § 1285; T.C.A. (orig. ed.), § 30-1628; Acts 1997, ch. 426, § 24.
Tenn. Code Ann. § 67-4-206 — TN Code / Title 67 / Chapter 4 / Section 67-4-206
Payment - Penalty and interest
Status: in_force

(a) Each taxpayer shall pay promptly, when due, the taxes imposed by parts 2-6 of this chapter and, in addition, any tax imposed by any law of this state on the privilege of litigation in the courts of this state. (b) Except as otherwise provided in this section, if the tax is not paid within thirty (30) days of its due date, it shall be considered delinquent. (c) If the privilege tax on litigation is not paid within forty-five (45) days of its due date, it shall be considered delinquent. (d) The commissioner may waive, under § 67-1-803 , any penalties imposed with regard to the taxes provided by this section, but no other collector may waive or excuse these penalties. Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 3, § 19; mod. C. Supp. 1950, §§ 1248.1, 1248.20 (Williams, §§ 1248.2, 1248.142m); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 12; 1979, ch. 300, § 1; 1981, ch. 488, § 2; T.C.A. (orig. ed.), §§ 67-4009, 67-4303; Acts 1984, ch. 832, § 36; 1988, ch. 526, § 28.
(a) Each taxpayer shall pay promptly, when due, the taxes imposed by parts 2-6 of this chapter and, in addition, any tax imposed by any law of this state on the privilege of litigation in the courts of this state.
(b) Except as otherwise provided in this section, if the tax is not paid within thirty (30) days of its due date, it shall be considered delinquent.
(c) If the privilege tax on litigation is not paid within forty-five (45) days of its due date, it shall be considered delinquent.
(d) The commissioner may waive, under § 67-1-803 , any penalties imposed with regard to the taxes provided by this section, but no other collector may waive or excuse these penalties.
Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 3, § 19; mod. C. Supp. 1950, §§ 1248.1, 1248.20 (Williams, §§ 1248.2, 1248.142m); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 12; 1979, ch. 300, § 1; 1981, ch. 488, § 2; T.C.A. (orig. ed.), §§ 67-4009, 67-4303; Acts 1984, ch. 832, § 36; 1988, ch. 526, § 28.
Tenn. Code Ann. § 67-2-101 — TN Code / Title 67 / Chapter 2 / Section 67-2-101
Chapter definitions
Status: in_force

As used in this chapter, unless the context otherwise requires: (1) (A) "Bond" means all obligations issued by any person, firm, joint-stock company, business trust or corporation organized and doing business under the laws of this state, or any other state, evidenced by an instrument whereby the obligor is bound to pay interest to the obligee regardless of whether the obligor is doing business in this state, or whether the obligation under the terms of which the interest accrues is a mortgage or lien on property located in this state or beyond the jurisdiction of the state; (B) "Bond" does not include: (i) Ordinary commercial paper, trade acceptance, etc., maturing in six (6) months or less from the date of issuance; or (ii) Certificates of deposit, repurchase agreements or similar evidences of indebtedness; (2) "Commissioner" means the commissioner of revenue; (3) "Corporate property" means the franchise, corporate excess or intangible value of the corporation as well as all other property; (4) "Deficiency" means: (A) The amount by which the tax imposed by this chapter exceeds the amount shown as the tax by the taxpayer upon the taxpayer's return; or (B) If no amount is shown as the tax by the taxpayer upon the taxpayer's return, or if no return is made, the correct amount of the tax; (5) "Person," "it," or any other singular pronoun means every natural person, inhabitant, resident, beneficiary of every trust or estate, partnership, joint-stock company, business trust, corporation or any other form of organization in receipt of dividends from corporate stocks and/or interest on bonds as defined in this section, regardless of the sources from which such income is derived, except as otherwise expressly provided. Any person who has a legal domicile in Tennessee shall be subject to the tax imposed; every person who maintains a place of residence in Tennessee for more than six (6) months in the tax year shall be subject to the tax imposed by this chapter, regardless of what place such person may claim as a legal domicile; (6) "Stocks" means shares of stock issued by corporations chartered and organized under the laws of the state of Tennessee, or of any other state, or of the United States, or of any foreign government, and all interests in partnerships, associations, or trusts represented by transferable evidence of such interest; and (7) "Taxpayer's tax year" means the calendar year, unless a fiscal year is elected by the taxpayer when the first fiscal year return is due to be filed. Acts 1931 (2nd Ex. Sess.), ch. 20, § 3; 1933, ch. 60, § 1; 1949, ch. 185, § 3; C. Supp. 1950, § 1123.3; Acts 1959, ch. 290, § 1; 1963, ch. 271, § 2; 1967, ch. 176, §1; 1982, ch. 652, § 1; T.C.A. (orig. ed.), §§ 67-2601, 67-2624; Acts 1985, ch. 58, § 1; 1985, ch. 364, § 1; 1989, ch. 186, § 1.
As used in this chapter, unless the context otherwise requires:
(1) (A) "Bond" means all obligations issued by any person, firm, joint-stock company, business trust or corporation organized and doing business under the laws of this state, or any other state, evidenced by an instrument whereby the obligor is bound to pay interest to the obligee regardless of whether the obligor is doing business in this state, or whether the obligation under the terms of which the interest accrues is a mortgage or lien on property located in this state or beyond the jurisdiction of the state; (B) "Bond" does not include: (i) Ordinary commercial paper, trade acceptance, etc., maturing in six (6) months or less from the date of issuance; or (ii) Certificates of deposit, repurchase agreements or similar evidences of indebtedness;
(A) "Bond" means all obligations issued by any person, firm, joint-stock company, business trust or corporation organized and doing business under the laws of this state, or any other state, evidenced by an instrument whereby the obligor is bound to pay interest to the obligee regardless of whether the obligor is doing business in this state, or whether the obligation under the terms of which the interest accrues is a mortgage or lien on property located in this state or beyond the jurisdiction of the state;
(B) "Bond" does not include: (i) Ordinary commercial paper, trade acceptance, etc., maturing in six (6) months or less from the date of issuance; or (ii) Certificates of deposit, repurchase agreements or similar evidences of indebtedness;
(i) Ordinary commercial paper, trade acceptance, etc., maturing in six (6) months or less from the date of issuance; or
(ii) Certificates of deposit, repurchase agreements or similar evidences of indebtedness;
(2) "Commissioner" means the commissioner of revenue;
(3) "Corporate property" means the franchise, corporate excess or intangible value of the corporation as well as all other property;
(4) "Deficiency" means: (A) The amount by which the tax imposed by this chapter exceeds the amount shown as the tax by the taxpayer upon the taxpayer's return; or (B) If no amount is shown as the tax by the taxpayer upon the taxpayer's return, or if no return is made, the correct amount of the tax;
(A) The amount by which the tax imposed by this chapter exceeds the amount shown as the tax by the taxpayer upon the taxpayer's return; or
(B) If no amount is shown as the tax by the taxpayer upon the taxpayer's return, or if no return is made, the correct amount of the tax;
(5) "Person," "it," or any other singular pronoun means every natural person, inhabitant, resident, beneficiary of every trust or estate, partnership, joint-stock company, business trust, corporation or any other form of organization in receipt of dividends from corporate stocks and/or interest on bonds as defined in this section, regardless of the sources from which such income is derived, except as otherwise expressly provided. Any person who has a legal domicile in Tennessee shall be subject to the tax imposed; every person who maintains a place of residence in Tennessee for more than six (6) months in the tax year shall be subject to the tax imposed by this chapter, regardless of what place such person may claim as a legal domicile;
(6) "Stocks" means shares of stock issued by corporations chartered and organized under the laws of the state of Tennessee, or of any other state, or of the United States, or of any foreign government, and all interests in partnerships, associations, or trusts represented by transferable evidence of such interest; and
(7) "Taxpayer's tax year" means the calendar year, unless a fiscal year is elected by the taxpayer when the first fiscal year return is due to be filed.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 3; 1933, ch. 60, § 1; 1949, ch. 185, § 3; C. Supp. 1950, § 1123.3; Acts 1959, ch. 290, § 1; 1963, ch. 271, § 2; 1967, ch. 176, §1; 1982, ch. 652, § 1; T.C.A. (orig. ed.), §§ 67-2601, 67-2624; Acts 1985, ch. 58, § 1; 1985, ch. 364, § 1; 1989, ch. 186, § 1.
Tenn. Code Ann. § 67-3-613 — TN Code / Title 67 / Chapter 3 / Section 67-3-613
Bond replacement
Status: in_force

(a) If, at any time after the execution of any surety bond, the surety or sureties on the bond become insolvent, the commissioner may require the execution of a new bond with good and solvent surety in the same manner and with the same penalty as the bond being replaced. The bond shall be subject to the approval of the commissioner. (b) Any person executing a bond under this part may, at any time prior to default under any existing bond, apply to the commissioner for leave to cancel the existing bond and file a new bond with a new surety. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1713.
(a) If, at any time after the execution of any surety bond, the surety or sureties on the bond become insolvent, the commissioner may require the execution of a new bond with good and solvent surety in the same manner and with the same penalty as the bond being replaced. The bond shall be subject to the approval of the commissioner.
(b) Any person executing a bond under this part may, at any time prior to default under any existing bond, apply to the commissioner for leave to cancel the existing bond and file a new bond with a new surety.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1713.
Tenn. Code Ann. § 67-1-602 — TN Code / Title 67 / Chapter 1 / Section 67-1-602
Limit on county taxation - Equal and uniform taxation
Status: in_force

A county legislative body shall not levy any higher pro rata of taxes on any species of property or privilege than that fixed for the state, but the percentage of such levy, as compared with the state tax, shall be equal and uniform. Acts 1869-1870, ch. 81, § 9; Shan., § 652; mod. Code 1932, § 1051; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 67-1006.
A county legislative body shall not levy any higher pro rata of taxes on any species of property or privilege than that fixed for the state, but the percentage of such levy, as compared with the state tax, shall be equal and uniform.
Acts 1869-1870, ch. 81, § 9; Shan., § 652; mod. Code 1932, § 1051; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 67-1006.
Tenn. Code Ann. § 67-2-103 — TN Code / Title 67 / Chapter 2 / Section 67-2-103
Tax for state purposes only
Status: in_force

Subject to § 67-2-119 , the tax provided for in this part is for state purposes only, and no county or municipality shall have power to levy the tax. Acts 1931 (2nd Ex. Sess.), ch. 20, § 2; mod. C. Supp. 1950, § 1123.2; modified; T.C.A. (orig. ed.), § 67-2604.
Subject to § 67-2-119 , the tax provided for in this part is for state purposes only, and no county or municipality shall have power to levy the tax.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 2; mod. C. Supp. 1950, § 1123.2; modified; T.C.A. (orig. ed.), § 67-2604.
Tenn. Code Ann. § 67-6-331 — TN Code / Title 67 / Chapter 6 / Section 67-6-331
Transfers by dealers in personal property of motor vehicles used by common carriers
Status: in_force

(a) There shall be exempt from the tax imposed by this chapter, the transfer, by any dealer in personal property, of motor vehicles with a gross vehicle weight rating (GVWR) of a Class three (3) or above as defined in § 55-4-113 and trailers, semi-trailers and pole-trailers as defined in §§ 55-1-105 and 55-4-113 that shall be used to transport passengers or cargo principally in interstate or foreign commerce by a carrier holding common or contract carrier operating authority granted by the federal government or other state regulatory agency. (b) "Principally," as used in subsection (a), means more than fifty percent (50%) of the use of the vehicle. (c) A motor vehicle is used to transport passengers or cargo in interstate or foreign commerce if it transports passengers or cargo moving from a point of origin in another state or foreign country to a point of destination within this state, or vice versa; or moving through this state from a point of origin in another state or foreign country to a point of destination in a different state or foreign country. Acts 1984, ch. 847, § 1; 1987, ch. 227, § 1; 1991, ch. 207, § 1; 1994, ch. 790, § 1; 2004, ch. 924, §§ 12, 13.
(a) There shall be exempt from the tax imposed by this chapter, the transfer, by any dealer in personal property, of motor vehicles with a gross vehicle weight rating (GVWR) of a Class three (3) or above as defined in § 55-4-113 and trailers, semi-trailers and pole-trailers as defined in §§ 55-1-105 and 55-4-113 that shall be used to transport passengers or cargo principally in interstate or foreign commerce by a carrier holding common or contract carrier operating authority granted by the federal government or other state regulatory agency.
(b) "Principally," as used in subsection (a), means more than fifty percent (50%) of the use of the vehicle.
(c) A motor vehicle is used to transport passengers or cargo in interstate or foreign commerce if it transports passengers or cargo moving from a point of origin in another state or foreign country to a point of destination within this state, or vice versa; or moving through this state from a point of origin in another state or foreign country to a point of destination in a different state or foreign country.
Acts 1984, ch. 847, § 1; 1987, ch. 227, § 1; 1991, ch. 207, § 1; 1994, ch. 790, § 1; 2004, ch. 924, §§ 12, 13.
Tenn. Code Ann. § 67-6-511 — TN Code / Title 67 / Chapter 6 / Section 67-6-511
Inclusion of lessee's sales in dealer's return
Status: in_force

When any person to whom a certificate of registration has been issued under this chapter leases certain departments in such person's place of business to other persons for the purpose of making sales at retail of tangible personal property or taxable services to consumers, and keeps the records and makes and accounts for the collection of the leased department's sales, the person may include the sales made by such leased departments in the person's own tax return and remit the tax due thereon. In such instances, a lessor shall be deemed to be an agent of the lessee and the lessee shall not be relieved of any liabilities under this chapter if the lessor defaults therein. Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A (orig. ed.), § 67-3041.
When any person to whom a certificate of registration has been issued under this chapter leases certain departments in such person's place of business to other persons for the purpose of making sales at retail of tangible personal property or taxable services to consumers, and keeps the records and makes and accounts for the collection of the leased department's sales, the person may include the sales made by such leased departments in the person's own tax return and remit the tax due thereon. In such instances, a lessor shall be deemed to be an agent of the lessee and the lessee shall not be relieved of any liabilities under this chapter if the lessor defaults therein.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A (orig. ed.), § 67-3041.
Tenn. Code Ann. § 67-3-1103 — TN Code / Title 67 / Chapter 3 / Section 67-3-1103
Liquified gas - Time of payment of tax
Status: in_force

(a) A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in this state for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis. (b) An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2203.
(a) A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in this state for use on the public highways, shall prepay the tax imposed in § 67-3-1102 to the commissioner on an annual basis.
(b) An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2203.
Tenn. Code Ann. § 67-3-1305 — TN Code / Title 67 / Chapter 3 / Section 67-3-1305
Cancellation of permit - Revocation of permit
Status: in_force

(a) A limited user may cancel the permit by giving written notice to the department. The cancellation is effective as of the date of the notice. (b) The commissioner may suspend or revoke a permit for failure to comply with this chapter after at least ten (10) days' notice to the permittee and a hearing, should such be requested, pursuant to the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2405.
(a) A limited user may cancel the permit by giving written notice to the department. The cancellation is effective as of the date of the notice.
(b) The commissioner may suspend or revoke a permit for failure to comply with this chapter after at least ten (10) days' notice to the permittee and a hearing, should such be requested, pursuant to the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2405.
Tenn. Code Ann. § 67-3-404 — TN Code / Title 67 / Chapter 3 / Section 67-3-404
Export exemption
Status: in_force

There shall be exempt from nineteen-twentieths ( 19 / 20 ) of the special privilege tax imposed by § 67-3-203 , and from all other taxes and fees imposed in part 2 of this chapter, the following: (1) All bulk exports of petroleum products; and (2) All exports of petroleum products within the vehicle fuel supply tanks of locomotives and airplanes. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1504.
There shall be exempt from nineteen-twentieths ( 19 / 20 ) of the special privilege tax imposed by § 67-3-203 , and from all other taxes and fees imposed in part 2 of this chapter, the following:
(1) All bulk exports of petroleum products; and
(2) All exports of petroleum products within the vehicle fuel supply tanks of locomotives and airplanes.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1504.
Tenn. Code Ann. § 67-6-404 — TN Code / Title 67 / Chapter 6 / Section 67-6-404
Oaths
Status: in_force

The commissioner and the commissioner's assistants are authorized and empowered to administer the oath for the purpose of enforcing and administering this chapter. Acts 1947, ch. 3, § 13; C. Supp. 1950, § 1248.84 (Williams, § 1328.35); T.C.A. (orig. ed.), § 67-3044.
The commissioner and the commissioner's assistants are authorized and empowered to administer the oath for the purpose of enforcing and administering this chapter.
Acts 1947, ch. 3, § 13; C. Supp. 1950, § 1248.84 (Williams, § 1328.35); T.C.A. (orig. ed.), § 67-3044.
Tenn. Code Ann. § 67-4-1603 — TN Code / Title 67 / Chapter 4 / Section 67-4-1603
Amount of fee - Tires sold for delivery outside of Tennessee
Status: in_force

(a) A predisposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state. (b) A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state. Acts 1991, ch. 451, § 88; 2007 , ch. 602, § 23.
(a) A predisposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state.
(b) A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state.
Acts 1991, ch. 451, § 88; 2007 , ch. 602, § 23.
Tenn. Code Ann. § 67-4-101 — TN Code / Title 67 / Chapter 4 / Section 67-4-101
Privileges taxable - License required
Status: in_force

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. Code 1858, § 550; Shan., § 692; mod. Code 1932, § 1124; T.C.A. (orig. ed.), § 67-5301.
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.
Code 1858, § 550; Shan., § 692; mod. Code 1932, § 1124; T.C.A. (orig. ed.), § 67-5301.
Tenn. Code Ann. § 67-6-907 — TN Code / Title 67 / Chapter 6 / Section 67-6-907
[Repealed]
Status: repealed

Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 2004, ch. 959, § 35; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 178; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1
Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2004, ch. 959, § 35; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 178; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1
Tenn. Code Ann. § 67-3-1404 — TN Code / Title 67 / Chapter 3 / Section 67-3-1404
All diesel fuel subject to diesel tax
Status: in_force

All diesel fuel, whether undyed or dyed, that is used in this state by a commercial carrier to produce power for a means of transportation is subject to the diesel tax. This section prevails over any other provision of this chapter. Added by 2014 Tenn. Acts, ch. 908,s 7, eff. 7/1/2014.
All diesel fuel, whether undyed or dyed, that is used in this state by a commercial carrier to produce power for a means of transportation is subject to the diesel tax. This section prevails over any other provision of this chapter.
Added by 2014 Tenn. Acts, ch. 908,s 7, eff. 7/1/2014.
Tenn. Code Ann. § 67-8-107 — TN Code / Title 67 / Chapter 8 / Section 67-8-107
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Valuation of gift
Status: in_force

(a) For the purposes of the tax imposed by this part, all property, real and personal, shall be appraised at its full and true value at the time of the making of the gift. Stocks and bonds listed on recognized exchanges shall be appraised by ascertaining their quoted value on the date of the making of the gift, or on the nearest business day of such exchange to such date. (b) The value of every future, contingent, or limited estate, income, interest or annuity for any life or lives in being shall, so far as possible, be determined by the rule, method and standard of mortality and of value set forth in the actuarial tables of mortality in use by the internal revenue service for gift tax purposes at the time of the gift. The value of the interest remaining after any such temporary interest shall be determined by deducting the computed value of the temporary estate from the value of the entire property in which such interest exists. (c) In the event the internal revenue service issues regulations at any time that provide for an election between tables, such election shall be available to the donor at the same time and in the same manner with respect to the state gift tax return, and shall be allowed by the commissioner upon the filing of a duplicate copy of the election filed with the internal revenue service. Acts 1939, ch. 137, §§ 8, 9; C. Supp. 1950, §§ 1295.8, 1295.9 (Williams, §§ 1328.8, 1328.9); Acts 1978, ch. 731, § 18; T.C.A. (orig. ed.), §§ 67-2507, 67-2508; Acts 1984, ch. 678, §§ 1, 3.
(a) For the purposes of the tax imposed by this part, all property, real and personal, shall be appraised at its full and true value at the time of the making of the gift. Stocks and bonds listed on recognized exchanges shall be appraised by ascertaining their quoted value on the date of the making of the gift, or on the nearest business day of such exchange to such date.
(b) The value of every future, contingent, or limited estate, income, interest or annuity for any life or lives in being shall, so far as possible, be determined by the rule, method and standard of mortality and of value set forth in the actuarial tables of mortality in use by the internal revenue service for gift tax purposes at the time of the gift. The value of the interest remaining after any such temporary interest shall be determined by deducting the computed value of the temporary estate from the value of the entire property in which such interest exists.
(c) In the event the internal revenue service issues regulations at any time that provide for an election between tables, such election shall be available to the donor at the same time and in the same manner with respect to the state gift tax return, and shall be allowed by the commissioner upon the filing of a duplicate copy of the election filed with the internal revenue service.
Acts 1939, ch. 137, §§ 8, 9; C. Supp. 1950, §§ 1295.8, 1295.9 (Williams, §§ 1328.8, 1328.9); Acts 1978, ch. 731, § 18; T.C.A. (orig. ed.), §§ 67-2507, 67-2508; Acts 1984, ch. 678, §§ 1, 3.
Tenn. Code Ann. § 67-4-504 — TN Code / Title 67 / Chapter 4 / Section 67-4-504
Authority to levy and impose private act privilege taxes in municipality with two premier type tourist resort municipalities in the same county
Status: in_force

(a) Notwithstanding any other law to the contrary, any municipality located within a tourist resort county as defined in § 42-1-301 that also has two (2) premiere type tourist resort municipalities as defined in § 67-6-103(a)(3)(B)(i) in such county, is authorized to levy and impose the following taxes currently levied and imposed by private act by other municipalities located within such county: (1) A privilege tax not to exceed two percent (2%) of the consideration charged by restaurants, cafes, cafeterias, caterers and other similar establishments located in such municipality; and (2) A privilege tax not to exceed three percent (3%) upon the privilege of a consumer paying consideration for admission into or for an amusement within the corporate limits of the municipality levying the tax. (b) The privilege tax levied pursuant to subdivision (a)(1) shall not apply to food prepared to be served at churches, senior citizen centers, nursing homes and at boarding houses where the cost of food is included in the rental rate. In addition such tax shall not apply to the sale of alcoholic beverages in any form, manner, time or place. (c) Any such tax may be levied upon the adoption of an ordinance by a two-thirds (2/3) vote of the municipal governing body to which this section applies. The ordinance shall specify the privileges to which such taxes apply and the manner of payment and collection of such taxes. (d) Such taxes shall be levied on the same privileges, in the same manner and to the same extent as such taxes are levied pursuant to the private acts which impose such taxes. (e) (1) In administering and enforcing this section, the tax collection official shall have as additional powers, those powers and duties with respect to collecting taxes as provided in this title or otherwise provided by law for county clerks. (2) Upon any claim of illegal assessment and collection, the taxpayer has the remedies provided in this title; it is the intent of this section that law which applies to the recovery of state taxes illegally assessed and collected shall also apply to the tax or taxes levied under the authority of this section. Section 67-1-707 shall be applicable to adjustments and refunds of such tax or taxes. (3) With respect to the adjustment and settlement with taxpayers, all errors of city taxes collected by the tax collection official under authority of this section shall be refunded by the tax collection official. (4) Notice of any tax paid under protest shall be given to the tax collection official and the ordinance authorizing the levy of the tax shall designate a municipal officer against whom suit may be brought for recovery. (f) Such taxes shall be in addition to any other taxes levied or authorized to be levied on such privileges. (g) Seventy-five percent (75%) of the proceeds collected from any tax imposed pursuant to this section shall be used for tourism promotion; tourism infrastructure, including but not limited to, municipally owned or operated event centers and golf courses; and tourism advertising. Added by 2013 Tenn. Acts, ch. 108, s 1, eff. 4/8/2013.
(a) Notwithstanding any other law to the contrary, any municipality located within a tourist resort county as defined in § 42-1-301 that also has two (2) premiere type tourist resort municipalities as defined in § 67-6-103(a)(3)(B)(i) in such county, is authorized to levy and impose the following taxes currently levied and imposed by private act by other municipalities located within such county: (1) A privilege tax not to exceed two percent (2%) of the consideration charged by restaurants, cafes, cafeterias, caterers and other similar establishments located in such municipality; and (2) A privilege tax not to exceed three percent (3%) upon the privilege of a consumer paying consideration for admission into or for an amusement within the corporate limits of the municipality levying the tax.
(1) A privilege tax not to exceed two percent (2%) of the consideration charged by restaurants, cafes, cafeterias, caterers and other similar establishments located in such municipality; and
(2) A privilege tax not to exceed three percent (3%) upon the privilege of a consumer paying consideration for admission into or for an amusement within the corporate limits of the municipality levying the tax.
(b) The privilege tax levied pursuant to subdivision (a)(1) shall not apply to food prepared to be served at churches, senior citizen centers, nursing homes and at boarding houses where the cost of food is included in the rental rate. In addition such tax shall not apply to the sale of alcoholic beverages in any form, manner, time or place.
(c) Any such tax may be levied upon the adoption of an ordinance by a two-thirds (2/3) vote of the municipal governing body to which this section applies. The ordinance shall specify the privileges to which such taxes apply and the manner of payment and collection of such taxes.
(d) Such taxes shall be levied on the same privileges, in the same manner and to the same extent as such taxes are levied pursuant to the private acts which impose such taxes.
(e) (1) In administering and enforcing this section, the tax collection official shall have as additional powers, those powers and duties with respect to collecting taxes as provided in this title or otherwise provided by law for county clerks. (2) Upon any claim of illegal assessment and collection, the taxpayer has the remedies provided in this title; it is the intent of this section that law which applies to the recovery of state taxes illegally assessed and collected shall also apply to the tax or taxes levied under the authority of this section. Section 67-1-707 shall be applicable to adjustments and refunds of such tax or taxes. (3) With respect to the adjustment and settlement with taxpayers, all errors of city taxes collected by the tax collection official under authority of this section shall be refunded by the tax collection official. (4) Notice of any tax paid under protest shall be given to the tax collection official and the ordinance authorizing the levy of the tax shall designate a municipal officer against whom suit may be brought for recovery.
(1) In administering and enforcing this section, the tax collection official shall have as additional powers, those powers and duties with respect to collecting taxes as provided in this title or otherwise provided by law for county clerks.
(2) Upon any claim of illegal assessment and collection, the taxpayer has the remedies provided in this title; it is the intent of this section that law which applies to the recovery of state taxes illegally assessed and collected shall also apply to the tax or taxes levied under the authority of this section. Section 67-1-707 shall be applicable to adjustments and refunds of such tax or taxes.
(3) With respect to the adjustment and settlement with taxpayers, all errors of city taxes collected by the tax collection official under authority of this section shall be refunded by the tax collection official.
(4) Notice of any tax paid under protest shall be given to the tax collection official and the ordinance authorizing the levy of the tax shall designate a municipal officer against whom suit may be brought for recovery.
(f) Such taxes shall be in addition to any other taxes levied or authorized to be levied on such privileges.
(g) Seventy-five percent (75%) of the proceeds collected from any tax imposed pursuant to this section shall be used for tourism promotion; tourism infrastructure, including but not limited to, municipally owned or operated event centers and golf courses; and tourism advertising.
Added by 2013 Tenn. Acts, ch. 108, s 1, eff. 4/8/2013.
Tenn. Code Ann. § 67-5-2508 — TN Code / Title 67 / Chapter 5 / Section 67-5-2508
Sale of property - Political subdivision as purchaser
Status: in_force

(a) The priorities of a taxing entity purchasing a parcel at a tax sale pursuant to § 67-5-2501 must be to either return the parcel to the tax rolls or put the parcel to a use benefitting the public within a reasonably prompt period after purchasing the parcel. (b) If no qualified newspaper is published in the county, then any notice required by this chapter may be posted on a website maintained by the taxing entity or the clerk of the court where the tax proceeding is pending. If no website is maintained by the taxing entity or clerk, the notice must be posted at the courthouse or other public building where such notices are frequently posted. The court in which the tax proceeding was filed may establish additional advertising requirements. (c) If the bid of a purchaser from the taxing entity of a parcel purchased by the taxing entity at a tax sale which parcel is subject to a redemption period is greater than the proceeds of a subsequently approved redemption, the purchaser must bear the loss. Amended by 2024 Tenn. Acts, ch. 967,s 12, eff. 5/21/2024. Amended by 2013 Tenn. Acts, ch. 353, Secs.s 25, s 26 eff. 5/13/2013. Acts 1933, ch. 125, §§ 1, 2; 1941, ch. 34, § 1; mod. C. Supp. 1950, §§ 1592.1, 1592.2; T.C.A. (orig. ed.), §§ 67-2036, 67-2037; Acts 2009 , ch. 478, §§ 1, 2; 2010 , ch. 1014, § 1.
(a) The priorities of a taxing entity purchasing a parcel at a tax sale pursuant to § 67-5-2501 must be to either return the parcel to the tax rolls or put the parcel to a use benefitting the public within a reasonably prompt period after purchasing the parcel.
(b) If no qualified newspaper is published in the county, then any notice required by this chapter may be posted on a website maintained by the taxing entity or the clerk of the court where the tax proceeding is pending. If no website is maintained by the taxing entity or clerk, the notice must be posted at the courthouse or other public building where such notices are frequently posted. The court in which the tax proceeding was filed may establish additional advertising requirements.
(c) If the bid of a purchaser from the taxing entity of a parcel purchased by the taxing entity at a tax sale which parcel is subject to a redemption period is greater than the proceeds of a subsequently approved redemption, the purchaser must bear the loss.
Amended by 2024 Tenn. Acts, ch. 967,s 12, eff. 5/21/2024.
Amended by 2013 Tenn. Acts, ch. 353, Secs.s 25, s 26 eff. 5/13/2013.
Acts 1933, ch. 125, §§ 1, 2; 1941, ch. 34, § 1; mod. C. Supp. 1950, §§ 1592.1, 1592.2; T.C.A. (orig. ed.), §§ 67-2036, 67-2037; Acts 2009 , ch. 478, §§ 1, 2; 2010 , ch. 1014, § 1.
Tenn. Code Ann. § 67-1-110 — TN Code / Title 67 / Chapter 1 / Section 67-1-110
Taxpayer bill of rights
Status: in_force

(a) This section shall be known and may be cited as the "Tennessee Taxpayer Bill of Rights." (b) The commissioner shall promulgate rules, regulations and adopt policies which would inform and advise taxpayers of their rights and would guarantee Tennessee taxpayers are treated with fairness, courtesy and common sense. (c) The rules, regulations, and policies shall be known as the "Tennessee Taxpayer Bill of Rights," shall be consistent with existing law and shall include, but not be limited to, the following provisions: As a taxpayer of Tennessee, you have a right to: (1) Receive fair and courteous treatment from all the department's employees; (2) Receive tax forms and information written in plain language; (3) Receive prompt and accurate responses to all questions and requests for tax assistance; (4) Request public records; (5) Be assured that the department will keep confidential the financial information you give it; (6) Know the department's policies with respect to use and retention of personally identifiable information; (7) Receive tax notices that provide an explanation of the amount being billed; (8) Receive a clear set of rules and procedures to resolve tax problems that arise from the interpretation and administration of Tennessee's tax laws; (9) Dispute any proposed assessment by filing a timely request for an informal conference; (10) Know that the department's employees are not paid or promoted as a result of money billed to or collected from taxpayers; (11) Suggest ideas about how the department can better serve you; (12) Prompt notification by the department of any refund to which you are entitled; (13) Attend annual meetings held by the department in convenient locations to voice your suggestions; (14) A ten-day notice before a levy on assets is enforced; (15) A thirty-day notice before seized assets are liquidated; (16) A speedy, informal, and inexpensive review of a proposed assessment in an informal conference with an impartial representative of the department and to be represented by an attorney, certified public accountant, or other representative; and (17) Any other rights the commissioner deems necessary and appropriate. (d) This section only applies to the state government of Tennessee. Amended by 2014 Tenn. Acts, ch. 854,s 2, eff. 1/1/2015. Acts 1992, ch. 857, §§ 1, 3, 6; 2004, ch. 959, § 49; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 54.
(a) This section shall be known and may be cited as the "Tennessee Taxpayer Bill of Rights."
(b) The commissioner shall promulgate rules, regulations and adopt policies which would inform and advise taxpayers of their rights and would guarantee Tennessee taxpayers are treated with fairness, courtesy and common sense.
(c) The rules, regulations, and policies shall be known as the "Tennessee Taxpayer Bill of Rights," shall be consistent with existing law and shall include, but not be limited to, the following provisions: As a taxpayer of Tennessee, you have a right to: (1) Receive fair and courteous treatment from all the department's employees; (2) Receive tax forms and information written in plain language; (3) Receive prompt and accurate responses to all questions and requests for tax assistance; (4) Request public records; (5) Be assured that the department will keep confidential the financial information you give it; (6) Know the department's policies with respect to use and retention of personally identifiable information; (7) Receive tax notices that provide an explanation of the amount being billed; (8) Receive a clear set of rules and procedures to resolve tax problems that arise from the interpretation and administration of Tennessee's tax laws; (9) Dispute any proposed assessment by filing a timely request for an informal conference; (10) Know that the department's employees are not paid or promoted as a result of money billed to or collected from taxpayers; (11) Suggest ideas about how the department can better serve you; (12) Prompt notification by the department of any refund to which you are entitled; (13) Attend annual meetings held by the department in convenient locations to voice your suggestions; (14) A ten-day notice before a levy on assets is enforced; (15) A thirty-day notice before seized assets are liquidated; (16) A speedy, informal, and inexpensive review of a proposed assessment in an informal conference with an impartial representative of the department and to be represented by an attorney, certified public accountant, or other representative; and (17) Any other rights the commissioner deems necessary and appropriate.
As a taxpayer of Tennessee, you have a right to:
(1) Receive fair and courteous treatment from all the department's employees;
(2) Receive tax forms and information written in plain language;
(3) Receive prompt and accurate responses to all questions and requests for tax assistance;
(4) Request public records;
(5) Be assured that the department will keep confidential the financial information you give it;
(6) Know the department's policies with respect to use and retention of personally identifiable information;
(7) Receive tax notices that provide an explanation of the amount being billed;
(8) Receive a clear set of rules and procedures to resolve tax problems that arise from the interpretation and administration of Tennessee's tax laws;
(9) Dispute any proposed assessment by filing a timely request for an informal conference;
(10) Know that the department's employees are not paid or promoted as a result of money billed to or collected from taxpayers;
(11) Suggest ideas about how the department can better serve you;
(12) Prompt notification by the department of any refund to which you are entitled;
(13) Attend annual meetings held by the department in convenient locations to voice your suggestions;
(14) A ten-day notice before a levy on assets is enforced;
(15) A thirty-day notice before seized assets are liquidated;
(16) A speedy, informal, and inexpensive review of a proposed assessment in an informal conference with an impartial representative of the department and to be represented by an attorney, certified public accountant, or other representative; and
(17) Any other rights the commissioner deems necessary and appropriate.
(d) This section only applies to the state government of Tennessee.
Amended by 2014 Tenn. Acts, ch. 854,s 2, eff. 1/1/2015.
Acts 1992, ch. 857, §§ 1, 3, 6; 2004, ch. 959, § 49; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 54.
Tenn. Code Ann. § 67-1-306 — TN Code / Title 67 / Chapter 1 / Section 67-1-306
Agents and assistants - Fees for witnesses, service of process
Status: in_force

(a) All the agents and assistants appointed by the board have full power to administer oaths, take affidavits and depositions, and otherwise exercise all powers necessary to gather evidence by compelling the attendance of witnesses, the production of books and papers, and exercising all the powers of commissioners or clerks of courts in taking depositions. (b) The agents and assistants appointed by the board may issue subpoenas for witnesses and place them in the hands of any executive officer of any county whose duty it shall be to immediately execute the subpoenas and make due return of the subpoenas. (c) Any assistant appointed by the board to gather such evidence shall not receive any fee or emolument other than the assistant's agreed salary and actual necessary expenses. (d) Witnesses and sheriffs or constables executing process shall receive the same compensation as is fixed by law for like service in a court of record. Acts 1973, ch. 226, § 2; T.C.A., § 67-206.
(a) All the agents and assistants appointed by the board have full power to administer oaths, take affidavits and depositions, and otherwise exercise all powers necessary to gather evidence by compelling the attendance of witnesses, the production of books and papers, and exercising all the powers of commissioners or clerks of courts in taking depositions.
(b) The agents and assistants appointed by the board may issue subpoenas for witnesses and place them in the hands of any executive officer of any county whose duty it shall be to immediately execute the subpoenas and make due return of the subpoenas.
(c) Any assistant appointed by the board to gather such evidence shall not receive any fee or emolument other than the assistant's agreed salary and actual necessary expenses.
(d) Witnesses and sheriffs or constables executing process shall receive the same compensation as is fixed by law for like service in a court of record.
Acts 1973, ch. 226, § 2; T.C.A., § 67-206.
Tenn. Code Ann. § 67-6-354 — TN Code / Title 67 / Chapter 6 / Section 67-6-354
Design professionals' sketches, drawings and models
Status: in_force

There is exempt from the tax imposed by this chapter any concept sketch, drawing, or model by an architect, engineer, landscape architect or interior designer that is used in the development of a prototype for manufacture or production. Acts 1997, ch. 144, § 1.
There is exempt from the tax imposed by this chapter any concept sketch, drawing, or model by an architect, engineer, landscape architect or interior designer that is used in the development of a prototype for manufacture or production.
Acts 1997, ch. 144, § 1.
Tenn. Code Ann. § 67-6-324 — TN Code / Title 67 / Chapter 6 / Section 67-6-324
Replacement parts or goods
Status: in_force

There is exempt from sales tax any replacement parts or goods transferred without cost to a purchaser for the replacement of faulty parts or equipment that prior thereto had been sold under a warranty or guarantee or condition and upon which original purchase or importation a sales or use tax was paid. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
There is exempt from sales tax any replacement parts or goods transferred without cost to a purchaser for the replacement of faulty parts or equipment that prior thereto had been sold under a warranty or guarantee or condition and upon which original purchase or importation a sales or use tax was paid.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
Tenn. Code Ann. § 67-5-207 — TN Code / Title 67 / Chapter 5 / Section 67-5-207
Religious, charitable, scientific, educational institutions
Status: in_force

(a) (1) Property of Tennessee nonprofit corporations that is used for permanent housing of low income persons with disabilities, or low income elderly persons, is exempt in accordance with this section. The property must be financed by a grant under § 211 or § 811 of the National Affordable Housing Act ( 42 U.S.C. §§ 12741 and 8013 , respectively), or the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. § 11301 et seq.), or be financed or refinanced by a loan made, insured, or guaranteed by a branch, department or agency of the United States government under § 515(b) or § 521 of the Housing Act of 1949 ( 42 U.S.C. §§ 1485(b) and 1490a , respectively), § 202 of the Housing Act of 1959 ( 12 U.S.C. § 1701q , § 221 , § 223 , § 231 ) or § 236 of the National Housing Act ( 12 U.S.C. §§ 1715l , 1715n , 1715v and 1715z - 1 , respectively), or § 8 of the United States Housing Act of 1937, as amended by the Housing and Community Development Act of 1974 ( 42 U.S.C. § 1437f ). For the purposes of this section, a loan is considered to be guaranteed if the federal housing agency has consented to assignment of a housing assistance program contract as security for the loan. In the case of a property financed or refinanced by a loan, eligibility for the exemption under these programs continues so long as there is an unpaid balance on the loan. Following payment of the loan in full, a property shall continue to be exempt from taxation so long as the project is restricted to use for elderly persons or persons with disabilities as defined in the programs. In the case of a property financed by a grant, eligibility for the exemption under these programs continues so long as the project is restricted to use for elderly persons or persons with disabilities as defined in the programs. The property must be used as below-cost housing for elderly persons or persons with disabilities within the program definitions, who have incomes not in excess of limits established for the enumerated program by the department of housing and urban development (HUD). If a property was approved by HUD for participation in the program without specific low income guidelines, the property may nevertheless qualify for exemption on a pro rata basis, if at least fifty percent (50%) of the low income residents have incomes that would qualify under HUD guidelines for any of the enumerated programs. In such cases the property shall be exempt in the same percentage that low income residents represent of the total occupancy of the property at full capacity, determined as of January 1 each year, on the basis of information supplied to the assessor on or before April 20. (2) The owners of projects exceeding twelve (12) units shall agree to make payments in lieu of taxes to the tax jurisdictions in which they are located, in an amount negotiated to cover the cost of improvements, facilities or services rendered by the tax jurisdiction, but if no amount is agreed the payments shall be not less than twenty-five percent (25%) of the amount of tax that would be due if the project were not exempt. In no event shall such payments be required of public housing authorities operating under the Housing Authorities Law, compiled in title 13, chapter 20. (b) To qualify for such exemption, any such not-for-profit corporation must first be exempt from federal income taxation by virtue of qualifying as an exempt charitable organization or as an exempt social welfare organization under the Internal Revenue Code (26 U.S.C.), and any amendments thereto. In addition, the not-for-profit corporation shall have charter provisions providing in substance that: (1) The directors and officers shall serve without compensation; (2) The corporation is irrevocably dedicated to and operated exclusively for not-for-profit purposes; (3) No part of the income or assets of the corporation shall be distributed to nor inure to the benefit of any individual; (4) In the event of dissolution of the corporation or other liquidation of its assets, the corporation's property shall not be conveyed to any individual for less than the fair-market value of such property; and (5) All assets remaining after payment of the corporation's debts shall be conveyed or distributed only to an organization or organizations created and operated for not-for-profit purposes similar to those of the corporation. (c) All claims for exemption under this section are subject to § 67-5-212(b) . (d) Subject to the general requirements of this section for exemption of federally assisted housing, there shall also be exempted under this section those properties owned by not-for-profit organizations and funded under the HOME Investment Partnerships Program ( 42 U.S.C. § 12701 et seq.), or a housing trust fund established in accordance with title 7, chapter 8 or title 13, chapter 23, part 5. To qualify, the property must be used for permanent housing for low income or very low income persons who are elderly or have a disability. (e) Nothing in this section shall be construed to preclude the application of § 67-5-212 to transitional or temporary housing that qualifies as a charitable use of property under that section. Amended by 2019 Tenn. Acts, ch. 355, s 1, eff. 5/10/2019. Amended by 2014 Tenn. Acts, ch. 887, Secs.s 1, s 2 eff. 5/1/2014. Acts 1973, ch. 226, § 5; 1975, ch. 168, § 1; 1975, ch. 323, § 1; 1983, ch. 122, §§ 1-3; T.C.A., § 67-509; Acts 1988, ch. 1002, §§ 1, 2; 1990, ch. 1009, §§ 1, 2; 1991, ch. 399, § 1; 1992, ch. 652, §§ 1, 2; 1993, ch. 454, §§ 1-3; 1994, ch. 617, § 1; 1994, ch. 645, § 1; 1997 , ch. 347, § 1; 2002, ch. 704, §§ 1 - 4; 2008 , ch. 1104, § 1; 2009 , ch. 111, §§ 1, 2; 2011 , ch. 47, §§ 74, 75.
(a) (1) Property of Tennessee nonprofit corporations that is used for permanent housing of low income persons with disabilities, or low income elderly persons, is exempt in accordance with this section. The property must be financed by a grant under § 211 or § 811 of the National Affordable Housing Act ( 42 U.S.C. §§ 12741 and 8013 , respectively), or the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. § 11301 et seq.), or be financed or refinanced by a loan made, insured, or guaranteed by a branch, department or agency of the United States government under § 515(b) or § 521 of the Housing Act of 1949 ( 42 U.S.C. §§ 1485(b) and 1490a , respectively), § 202 of the Housing Act of 1959 ( 12 U.S.C. § 1701q , § 221 , § 223 , § 231 ) or § 236 of the National Housing Act ( 12 U.S.C. §§ 1715l , 1715n , 1715v and 1715z - 1 , respectively), or § 8 of the United States Housing Act of 1937, as amended by the Housing and Community Development Act of 1974 ( 42 U.S.C. § 1437f ). For the purposes of this section, a loan is considered to be guaranteed if the federal housing agency has consented to assignment of a housing assistance program contract as security for the loan. In the case of a property financed or refinanced by a loan, eligibility for the exemption under these programs continues so long as there is an unpaid balance on the loan. Following payment of the loan in full, a property shall continue to be exempt from taxation so long as the project is restricted to use for elderly persons or persons with disabilities as defined in the programs. In the case of a property financed by a grant, eligibility for the exemption under these programs continues so long as the project is restricted to use for elderly persons or persons with disabilities as defined in the programs. The property must be used as below-cost housing for elderly persons or persons with disabilities within the program definitions, who have incomes not in excess of limits established for the enumerated program by the department of housing and urban development (HUD). If a property was approved by HUD for participation in the program without specific low income guidelines, the property may nevertheless qualify for exemption on a pro rata basis, if at least fifty percent (50%) of the low income residents have incomes that would qualify under HUD guidelines for any of the enumerated programs. In such cases the property shall be exempt in the same percentage that low income residents represent of the total occupancy of the property at full capacity, determined as of January 1 each year, on the basis of information supplied to the assessor on or before April 20. (2) The owners of projects exceeding twelve (12) units shall agree to make payments in lieu of taxes to the tax jurisdictions in which they are located, in an amount negotiated to cover the cost of improvements, facilities or services rendered by the tax jurisdiction, but if no amount is agreed the payments shall be not less than twenty-five percent (25%) of the amount of tax that would be due if the project were not exempt. In no event shall such payments be required of public housing authorities operating under the Housing Authorities Law, compiled in title 13, chapter 20.
(1) Property of Tennessee nonprofit corporations that is used for permanent housing of low income persons with disabilities, or low income elderly persons, is exempt in accordance with this section. The property must be financed by a grant under § 211 or § 811 of the National Affordable Housing Act ( 42 U.S.C. §§ 12741 and 8013 , respectively), or the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. § 11301 et seq.), or be financed or refinanced by a loan made, insured, or guaranteed by a branch, department or agency of the United States government under § 515(b) or § 521 of the Housing Act of 1949 ( 42 U.S.C. §§ 1485(b) and 1490a , respectively), § 202 of the Housing Act of 1959 ( 12 U.S.C. § 1701q , § 221 , § 223 , § 231 ) or § 236 of the National Housing Act ( 12 U.S.C. §§ 1715l , 1715n , 1715v and 1715z - 1 , respectively), or § 8 of the United States Housing Act of 1937, as amended by the Housing and Community Development Act of 1974 ( 42 U.S.C. § 1437f ). For the purposes of this section, a loan is considered to be guaranteed if the federal housing agency has consented to assignment of a housing assistance program contract as security for the loan. In the case of a property financed or refinanced by a loan, eligibility for the exemption under these programs continues so long as there is an unpaid balance on the loan. Following payment of the loan in full, a property shall continue to be exempt from taxation so long as the project is restricted to use for elderly persons or persons with disabilities as defined in the programs. In the case of a property financed by a grant, eligibility for the exemption under these programs continues so long as the project is restricted to use for elderly persons or persons with disabilities as defined in the programs. The property must be used as below-cost housing for elderly persons or persons with disabilities within the program definitions, who have incomes not in excess of limits established for the enumerated program by the department of housing and urban development (HUD). If a property was approved by HUD for participation in the program without specific low income guidelines, the property may nevertheless qualify for exemption on a pro rata basis, if at least fifty percent (50%) of the low income residents have incomes that would qualify under HUD guidelines for any of the enumerated programs. In such cases the property shall be exempt in the same percentage that low income residents represent of the total occupancy of the property at full capacity, determined as of January 1 each year, on the basis of information supplied to the assessor on or before April 20.
(2) The owners of projects exceeding twelve (12) units shall agree to make payments in lieu of taxes to the tax jurisdictions in which they are located, in an amount negotiated to cover the cost of improvements, facilities or services rendered by the tax jurisdiction, but if no amount is agreed the payments shall be not less than twenty-five percent (25%) of the amount of tax that would be due if the project were not exempt. In no event shall such payments be required of public housing authorities operating under the Housing Authorities Law, compiled in title 13, chapter 20.
(b) To qualify for such exemption, any such not-for-profit corporation must first be exempt from federal income taxation by virtue of qualifying as an exempt charitable organization or as an exempt social welfare organization under the Internal Revenue Code (26 U.S.C.), and any amendments thereto. In addition, the not-for-profit corporation shall have charter provisions providing in substance that: (1) The directors and officers shall serve without compensation; (2) The corporation is irrevocably dedicated to and operated exclusively for not-for-profit purposes; (3) No part of the income or assets of the corporation shall be distributed to nor inure to the benefit of any individual; (4) In the event of dissolution of the corporation or other liquidation of its assets, the corporation's property shall not be conveyed to any individual for less than the fair-market value of such property; and (5) All assets remaining after payment of the corporation's debts shall be conveyed or distributed only to an organization or organizations created and operated for not-for-profit purposes similar to those of the corporation.
(1) The directors and officers shall serve without compensation;
(2) The corporation is irrevocably dedicated to and operated exclusively for not-for-profit purposes;
(3) No part of the income or assets of the corporation shall be distributed to nor inure to the benefit of any individual;
(4) In the event of dissolution of the corporation or other liquidation of its assets, the corporation's property shall not be conveyed to any individual for less than the fair-market value of such property; and
(5) All assets remaining after payment of the corporation's debts shall be conveyed or distributed only to an organization or organizations created and operated for not-for-profit purposes similar to those of the corporation.
(c) All claims for exemption under this section are subject to § 67-5-212(b) .
(d) Subject to the general requirements of this section for exemption of federally assisted housing, there shall also be exempted under this section those properties owned by not-for-profit organizations and funded under the HOME Investment Partnerships Program ( 42 U.S.C. § 12701 et seq.), or a housing trust fund established in accordance with title 7, chapter 8 or title 13, chapter 23, part 5. To qualify, the property must be used for permanent housing for low income or very low income persons who are elderly or have a disability.
(e) Nothing in this section shall be construed to preclude the application of § 67-5-212 to transitional or temporary housing that qualifies as a charitable use of property under that section.
Amended by 2019 Tenn. Acts, ch. 355, s 1, eff. 5/10/2019.
Amended by 2014 Tenn. Acts, ch. 887, Secs.s 1, s 2 eff. 5/1/2014.
Acts 1973, ch. 226, § 5; 1975, ch. 168, § 1; 1975, ch. 323, § 1; 1983, ch. 122, §§ 1-3; T.C.A., § 67-509; Acts 1988, ch. 1002, §§ 1, 2; 1990, ch. 1009, §§ 1, 2; 1991, ch. 399, § 1; 1992, ch. 652, §§ 1, 2; 1993, ch. 454, §§ 1-3; 1994, ch. 617, § 1; 1994, ch. 645, § 1; 1997 , ch. 347, § 1; 2002, ch. 704, §§ 1 - 4; 2008 , ch. 1104, § 1; 2009 , ch. 111, §§ 1, 2; 2011 , ch. 47, §§ 74, 75.
Tenn. Code Ann. § 67-8-303 — TN Code / Title 67 / Chapter 8 / Section 67-8-303
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax imposed - Property subject to tax generally
Status: in_force

(a) A tax is imposed for the general uses of the state, under the conditions and subject to the conditions and limitations prescribed in this part, upon transfers, in trust or otherwise, of the following property, or any interest in the property or accrued income from the property: (1) When the transfer is from a domiciliary of this state: (A) Real property situated within this state; (B) Tangible personal property, except such as has an actual situs without this state; (C) All intangible personal property; (D) Proceeds of insurance policies, except as provided in this part; and (E) Proceeds of certain employee benefit trusts and plans to the extent provided in this part; or (2) When the transfer is from a decedent who is not a domiciliary of this state: (A) Real property situated within this state; and (B) Tangible personal property that has an actual situs within this state. (b) Property in which a decedent held a qualifying income interest for life, that is included for taxation pursuant to § 67-8-304(10) , shall be treated as a taxable transfer of such property by such decedent. Acts 1929 (Ex. Sess.), ch. 29, § 1(1); Code 1932, § 1259; Acts 1973, ch. 362, § 1; 1983, ch. 73, § 1; T.C.A. (orig. ed.), § 30-1601; Acts 1992, ch. 1003, §§ 2, 3.
(a) A tax is imposed for the general uses of the state, under the conditions and subject to the conditions and limitations prescribed in this part, upon transfers, in trust or otherwise, of the following property, or any interest in the property or accrued income from the property: (1) When the transfer is from a domiciliary of this state: (A) Real property situated within this state; (B) Tangible personal property, except such as has an actual situs without this state; (C) All intangible personal property; (D) Proceeds of insurance policies, except as provided in this part; and (E) Proceeds of certain employee benefit trusts and plans to the extent provided in this part; or (2) When the transfer is from a decedent who is not a domiciliary of this state: (A) Real property situated within this state; and (B) Tangible personal property that has an actual situs within this state.
(1) When the transfer is from a domiciliary of this state: (A) Real property situated within this state; (B) Tangible personal property, except such as has an actual situs without this state; (C) All intangible personal property; (D) Proceeds of insurance policies, except as provided in this part; and (E) Proceeds of certain employee benefit trusts and plans to the extent provided in this part; or
(A) Real property situated within this state;
(B) Tangible personal property, except such as has an actual situs without this state;
(C) All intangible personal property;
(D) Proceeds of insurance policies, except as provided in this part; and
(E) Proceeds of certain employee benefit trusts and plans to the extent provided in this part; or
(2) When the transfer is from a decedent who is not a domiciliary of this state: (A) Real property situated within this state; and (B) Tangible personal property that has an actual situs within this state.
(A) Real property situated within this state; and
(B) Tangible personal property that has an actual situs within this state.
(b) Property in which a decedent held a qualifying income interest for life, that is included for taxation pursuant to § 67-8-304(10) , shall be treated as a taxable transfer of such property by such decedent.
Acts 1929 (Ex. Sess.), ch. 29, § 1(1); Code 1932, § 1259; Acts 1973, ch. 362, § 1; 1983, ch. 73, § 1; T.C.A. (orig. ed.), § 30-1601; Acts 1992, ch. 1003, §§ 2, 3.