Tenn. Code Ann. § 67-4-2908 — TN Code / Title 67 / Chapter 4 / Section 67-4-2908
Tax based on the floor area of new development
Status: in_force

(a) For the exercise of the privilege of development, a county may levy a tax based on the floor area of new development. A county initially levying a tax under the authority granted by this part may levy the tax at a rate not to exceed one dollar and fifty cents ($1.50) per square foot on residential property and one dollar and fifty cents ($1.50) per square foot on up to one hundred fifty thousand square feet (150,000 sq. ft.) of commercial property. (b) Whenever a county has levied a tax pursuant to this part or increased the rate of the tax, the county shall not increase the rate of the tax or levy an additional tax on the privilege of development for a period of four (4) years from the effective date of the tax or rate increase. After four (4) years from the date the county initially levies the tax or from the date of the last increase in the rate of the tax, the county legislative body may increase the rate of the tax by a percentage not to exceed ten percent (10%); provided, that the county follows the procedure outlined in § 67-4-2904 . Amended by 2024 Tenn. Acts, ch. 990,s 6, eff. 5/21/2024. Acts 2006, ch. 953, § 1.
(a) For the exercise of the privilege of development, a county may levy a tax based on the floor area of new development. A county initially levying a tax under the authority granted by this part may levy the tax at a rate not to exceed one dollar and fifty cents ($1.50) per square foot on residential property and one dollar and fifty cents ($1.50) per square foot on up to one hundred fifty thousand square feet (150,000 sq. ft.) of commercial property.
(b) Whenever a county has levied a tax pursuant to this part or increased the rate of the tax, the county shall not increase the rate of the tax or levy an additional tax on the privilege of development for a period of four (4) years from the effective date of the tax or rate increase. After four (4) years from the date the county initially levies the tax or from the date of the last increase in the rate of the tax, the county legislative body may increase the rate of the tax by a percentage not to exceed ten percent (10%); provided, that the county follows the procedure outlined in § 67-4-2904 .
Amended by 2024 Tenn. Acts, ch. 990,s 6, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-4-703 — TN Code / Title 67 / Chapter 4 / Section 67-4-703
Authority of commissioner - Rights and remedies of persons subject to taxes - Discretion of commissioner to transition administration of part from local to state level
Status: in_force

(a) The commissioner is authorized to collect and administer the taxes levied by this part. In collecting and administering these taxes, the commissioner shall have all of the powers and duties specified in § 67-1-102 and in chapter 1, parts 13 and 14 of this title. (b) Any person subject to the taxes collected and administered by the commissioner under this part shall be entitled to the rights and remedies set out in § 67-1-110 and in chapter 1, part 18 of this title. (c) For the period July 1, 2013, through December 31, 2014, the commissioner shall have broad discretion to transition the administration of this part from the local to the state level. Amended by 2013 Tenn. Acts, ch. 313,s 2, eff. 1/1/2014. Acts 1971, ch. 387, §§ 17, 23; T.C.A., §§ 67-5817, 67-5822; Acts 2009, ch. 530, § 70.
(a) The commissioner is authorized to collect and administer the taxes levied by this part. In collecting and administering these taxes, the commissioner shall have all of the powers and duties specified in § 67-1-102 and in chapter 1, parts 13 and 14 of this title.
(b) Any person subject to the taxes collected and administered by the commissioner under this part shall be entitled to the rights and remedies set out in § 67-1-110 and in chapter 1, part 18 of this title.
(c) For the period July 1, 2013, through December 31, 2014, the commissioner shall have broad discretion to transition the administration of this part from the local to the state level.
Amended by 2013 Tenn. Acts, ch. 313,s 2, eff. 1/1/2014.
Acts 1971, ch. 387, §§ 17, 23; T.C.A., §§ 67-5817, 67-5822; Acts 2009, ch. 530, § 70.
Tenn. Code Ann. § 67-8-604 — TN Code / Title 67 / Chapter 8 / Section 67-8-604
Returns
Status: in_force

(a) Every person required to file a return reporting a generation-skipping transfer under applicable federal statute and regulations shall file a return with the department of revenue on or before the last day prescribed for filing the federal return, and shall pay the tax imposed by § 67-8-603 at that time. There shall be attached to the return filed with the department a duplicate copy of the federal return. (b) The return shall contain such information and be in such form as the commissioner may prescribe and shall state the amount of tax due under § 67-8-603 . The return shall be executed under penalty of perjury. (c) If, after the filing of a duplicate copy of the federal return, the federal authorities shall increase or decrease the amount of the federal generation-skipping transfer tax, then an amended return shall be filed within thirty (30) days of the notice of the increase or decrease by the federal authorities with the department showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax. Any increase in the amount of tax due shall be paid with such amended return, and any decrease may be refunded by the department; provided, that a claim therefor, supported by proper proof, shall be filed with the commissioner within two (2) years from the date of such redetermination of tax by the federal authorities. Acts 1978, ch. 731, § 15; T.C.A., § 67-6104.
(a) Every person required to file a return reporting a generation-skipping transfer under applicable federal statute and regulations shall file a return with the department of revenue on or before the last day prescribed for filing the federal return, and shall pay the tax imposed by § 67-8-603 at that time. There shall be attached to the return filed with the department a duplicate copy of the federal return.
(b) The return shall contain such information and be in such form as the commissioner may prescribe and shall state the amount of tax due under § 67-8-603 . The return shall be executed under penalty of perjury.
(c) If, after the filing of a duplicate copy of the federal return, the federal authorities shall increase or decrease the amount of the federal generation-skipping transfer tax, then an amended return shall be filed within thirty (30) days of the notice of the increase or decrease by the federal authorities with the department showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax. Any increase in the amount of tax due shall be paid with such amended return, and any decrease may be refunded by the department; provided, that a claim therefor, supported by proper proof, shall be filed with the commissioner within two (2) years from the date of such redetermination of tax by the federal authorities.
Acts 1978, ch. 731, § 15; T.C.A., § 67-6104.
Tenn. Code Ann. § 67-4-2905 — TN Code / Title 67 / Chapter 4 / Section 67-4-2905
Adoption of administrative guidelines, procedures, regulations and forms
Status: in_force

After levying the tax, the county governing body shall, by resolution or ordinance adopted by majority vote, adopt administrative guidelines, procedures, regulations and forms necessary to properly implement, administer and enforce this part. Acts 2006, ch. 953, § 1.
After levying the tax, the county governing body shall, by resolution or ordinance adopted by majority vote, adopt administrative guidelines, procedures, regulations and forms necessary to properly implement, administer and enforce this part.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-4-605 — TN Code / Title 67 / Chapter 4 / Section 67-4-605
Liability of clerks for uncollected taxes
Status: in_force

(a) (1) Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to collect and pay over to the department of revenue shall be a debt of the clerk. (2) Any privilege tax imposed by § 67-4-602 that the clerk of any city court fails to collect and pay over to the department shall be a debt of the clerk. (3) The failure of the clerk of the supreme court or the clerk of the court of appeals to collect and pay over to the department any privilege tax imposed by § 67-4-602 shall not be a debt of the county. (b) Any clerk of the court failing or refusing to collect and pay over to the department the tax imposed by § 67-4-602 shall be liable for the tax and the clerk's official bondsman shall also be liable for the tax and the commissioner or the commissioner's delegate may collect the amount of the tax from the clerk or the clerk's official bondsman pursuant to chapter 1, part 14 of this title. (c) If the judge of any court suspends, releases, waives, remits or orders the clerk of the court not to collect any privilege tax on litigation, or in any other manner releases any party from liability for any privilege tax on litigation, the clerk of the court shall immediately report such suspension, release, waiver, remission, or order to not collect such tax, to the department in such manner as shall be prescribed by the department, and the commissioner or the commissioner's delegate shall immediately, upon receipt of such a report from any clerk of a court, present such information to the board of judicial conduct, which court shall take appropriate action pursuant to title 17, chapter 5. The commissioner or the commissioner's delegate shall also report such information to the council on pensions. Amended by 2021 Tenn. Acts, ch. 303, s 12, eff. 7/1/2021. Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 2012 , ch. 819, § 4.
(a) (1) Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to collect and pay over to the department of revenue shall be a debt of the clerk. (2) Any privilege tax imposed by § 67-4-602 that the clerk of any city court fails to collect and pay over to the department shall be a debt of the clerk. (3) The failure of the clerk of the supreme court or the clerk of the court of appeals to collect and pay over to the department any privilege tax imposed by § 67-4-602 shall not be a debt of the county.
(1) Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to collect and pay over to the department of revenue shall be a debt of the clerk.
(2) Any privilege tax imposed by § 67-4-602 that the clerk of any city court fails to collect and pay over to the department shall be a debt of the clerk.
(3) The failure of the clerk of the supreme court or the clerk of the court of appeals to collect and pay over to the department any privilege tax imposed by § 67-4-602 shall not be a debt of the county.
(b) Any clerk of the court failing or refusing to collect and pay over to the department the tax imposed by § 67-4-602 shall be liable for the tax and the clerk's official bondsman shall also be liable for the tax and the commissioner or the commissioner's delegate may collect the amount of the tax from the clerk or the clerk's official bondsman pursuant to chapter 1, part 14 of this title.
(c) If the judge of any court suspends, releases, waives, remits or orders the clerk of the court not to collect any privilege tax on litigation, or in any other manner releases any party from liability for any privilege tax on litigation, the clerk of the court shall immediately report such suspension, release, waiver, remission, or order to not collect such tax, to the department in such manner as shall be prescribed by the department, and the commissioner or the commissioner's delegate shall immediately, upon receipt of such a report from any clerk of a court, present such information to the board of judicial conduct, which court shall take appropriate action pursuant to title 17, chapter 5. The commissioner or the commissioner's delegate shall also report such information to the council on pensions.
Amended by 2021 Tenn. Acts, ch. 303, s 12, eff. 7/1/2021.
Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 2012 , ch. 819, § 4.
Tenn. Code Ann. § 67-8-406 — TN Code / Title 67 / Chapter 8 / Section 67-8-406
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] County clerks - Duties
Status: in_force

(a) It is the duty of the county clerk of the county in which an estate is administered by an executor, administrator, or trustee, upon the issuance of letters of administration, to deliver, or forward by mail, to the commissioner, a statement under the county clerk's seal of office giving the name and date of death of the decedent and the decedent's address at the time of death, and the name and address of the executor, administrator, or trustee qualified, together with the executor's, administrator's or trustee's estimate of the gross value of the estate. (b) For this service, the county clerk shall be allowed to demand and collect in advance, five dollars ($5.00), which fee shall be in addition to the usual and customary probate fees now allowed by law and shall be paid by the representative of the estate and may be deducted as a part of the cost of administration. (c) Any county clerk who shall violate any of the provisions of this section shall be subject to a penalty of five hundred dollars ($500), to be recovered by the commissioner, for the benefit of the state, in any court of competent jurisdiction; provided, that the commissioner may, in the commissioner's discretion, waive or reduce the penalty in any case to not less than one hundred dollars ($100), where there appears no manifest intent to evade this part and part 3 of this chapter. Acts 1929 (Ex. Sess.), ch. 29, § 3(3); Code 1932, § 1275; Acts 1947, ch. 177, § 1; C. Supp. 1950, § 1275; Acts 1972, ch. 774, § 1; T.C.A. (orig. ed.), § 30-1618(a)-(c); Acts 1991, ch. 415, § 3.
(a) It is the duty of the county clerk of the county in which an estate is administered by an executor, administrator, or trustee, upon the issuance of letters of administration, to deliver, or forward by mail, to the commissioner, a statement under the county clerk's seal of office giving the name and date of death of the decedent and the decedent's address at the time of death, and the name and address of the executor, administrator, or trustee qualified, together with the executor's, administrator's or trustee's estimate of the gross value of the estate.
(b) For this service, the county clerk shall be allowed to demand and collect in advance, five dollars ($5.00), which fee shall be in addition to the usual and customary probate fees now allowed by law and shall be paid by the representative of the estate and may be deducted as a part of the cost of administration.
(c) Any county clerk who shall violate any of the provisions of this section shall be subject to a penalty of five hundred dollars ($500), to be recovered by the commissioner, for the benefit of the state, in any court of competent jurisdiction; provided, that the commissioner may, in the commissioner's discretion, waive or reduce the penalty in any case to not less than one hundred dollars ($100), where there appears no manifest intent to evade this part and part 3 of this chapter.
Acts 1929 (Ex. Sess.), ch. 29, § 3(3); Code 1932, § 1275; Acts 1947, ch. 177, § 1; C. Supp. 1950, § 1275; Acts 1972, ch. 774, § 1; T.C.A. (orig. ed.), § 30-1618(a)-(c); Acts 1991, ch. 415, § 3.
Tenn. Code Ann. § 67-4-1706 — TN Code / Title 67 / Chapter 4 / Section 67-4-1706
Additional tax
Status: in_force

The taxes levied by this part are in addition to all other taxes and fees levied by law. Acts 1992, ch. 529, § 8.
The taxes levied by this part are in addition to all other taxes and fees levied by law.
Acts 1992, ch. 529, § 8.
Tenn. Code Ann. § 67-6-506 — TN Code / Title 67 / Chapter 6 / Section 67-6-506
Extensions
Status: in_force

The commissioner, under emergency or other extraordinary conditions, may extend for not to exceed thirty (30) days the time for making any returns required under this chapter. There shall, however, be added to the amount of tax due, interest, as provided by § 67-1-801 , from the regular statutory delinquency date until the date paid. No penalty will be assessed when the return is made and the full amount of taxes paid on or before the extended delinquency date. Any return and payment made subsequent to the extended delinquency date shall, however, be subject to penalty and any other late charges without regard to the period allowed by the extension. Acts 1947, ch. 3, § 8; 1949, ch. 245, § 3; C. Supp. 1950, § 1248.66 (Williams, § 1328.30); Acts 1965, ch. 4, § 1; 1969, ch. 164, §§ 1, 2; 1970, ch. 360, § 1; 1977, ch. 64, § 1; 1980, ch. 885, § 13; 1983, ch. 238, §§ 1, 2; T.C.A. (orig. ed.), § 67-3026.
The commissioner, under emergency or other extraordinary conditions, may extend for not to exceed thirty (30) days the time for making any returns required under this chapter. There shall, however, be added to the amount of tax due, interest, as provided by § 67-1-801 , from the regular statutory delinquency date until the date paid. No penalty will be assessed when the return is made and the full amount of taxes paid on or before the extended delinquency date. Any return and payment made subsequent to the extended delinquency date shall, however, be subject to penalty and any other late charges without regard to the period allowed by the extension.
Acts 1947, ch. 3, § 8; 1949, ch. 245, § 3; C. Supp. 1950, § 1248.66 (Williams, § 1328.30); Acts 1965, ch. 4, § 1; 1969, ch. 164, §§ 1, 2; 1970, ch. 360, § 1; 1977, ch. 64, § 1; 1980, ch. 885, § 13; 1983, ch. 238, §§ 1, 2; T.C.A. (orig. ed.), § 67-3026.
Tenn. Code Ann. § 67-5-226 — TN Code / Title 67 / Chapter 5 / Section 67-5-226
Museum exemption
Status: in_force

(a) Subject to the applicable requirements of § 67-5-212 , real and tangible personal property owned and used by an organization as a museum shall have a one hundred percent (100%) exemption from property taxation, if: (1) The organization owns the real property for which the exemption is sought; (2) The organization owning the property is exempted from the payment of federal income taxes by § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ); (3) The property is located within the limits of an incorporated municipality; (4) The exempt organization actually operates the museum; (5) The museum displays local, regional and state crafts and items of historical interest; and (6) The board members of the organization receive no compensation for their services. (b) Any owner of real or personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b) . (c) (1) Notwithstanding § 67-5-212 or any other law to the contrary, real property and tangible personal property, owned or possessed by an organization and used exclusively by that organization for an educational museum, shall have a one-hundred-percent exemption from property taxation, if: (A) The educational museum is located upon land owned by state, county or municipal government, or an agency or entity thereof, including any municipal or regional airport authority; (B) The educational museum exhibits historic artifacts and other items of historical significance and instruction; (C) The educational museum is designated, by Tennessee law, as an official state repository and archive; (D) The organization is exempt from payment of federal income taxes pursuant to § 501(c)(3) of the Internal Revenue Code; (E) The organization's board members receive no compensation for serving on the board; and (F) The organization's employees and volunteers actually manage and perform the daily operations and programs of the educational museum. (2) Any organization claiming exemption under subdivision (c)(1) shall file an application for exemption with the state board of equalization, on the same form and in the same manner as prescribed in § 67-5-212(b) . Acts 2002, ch. 877, § 1; 2005, ch. 500, § 13(c).
(a) Subject to the applicable requirements of § 67-5-212 , real and tangible personal property owned and used by an organization as a museum shall have a one hundred percent (100%) exemption from property taxation, if: (1) The organization owns the real property for which the exemption is sought; (2) The organization owning the property is exempted from the payment of federal income taxes by § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ); (3) The property is located within the limits of an incorporated municipality; (4) The exempt organization actually operates the museum; (5) The museum displays local, regional and state crafts and items of historical interest; and (6) The board members of the organization receive no compensation for their services.
(1) The organization owns the real property for which the exemption is sought;
(2) The organization owning the property is exempted from the payment of federal income taxes by § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) );
(3) The property is located within the limits of an incorporated municipality;
(4) The exempt organization actually operates the museum;
(5) The museum displays local, regional and state crafts and items of historical interest; and
(6) The board members of the organization receive no compensation for their services.
(b) Any owner of real or personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b) .
(c) (1) Notwithstanding § 67-5-212 or any other law to the contrary, real property and tangible personal property, owned or possessed by an organization and used exclusively by that organization for an educational museum, shall have a one-hundred-percent exemption from property taxation, if: (A) The educational museum is located upon land owned by state, county or municipal government, or an agency or entity thereof, including any municipal or regional airport authority; (B) The educational museum exhibits historic artifacts and other items of historical significance and instruction; (C) The educational museum is designated, by Tennessee law, as an official state repository and archive; (D) The organization is exempt from payment of federal income taxes pursuant to § 501(c)(3) of the Internal Revenue Code; (E) The organization's board members receive no compensation for serving on the board; and (F) The organization's employees and volunteers actually manage and perform the daily operations and programs of the educational museum. (2) Any organization claiming exemption under subdivision (c)(1) shall file an application for exemption with the state board of equalization, on the same form and in the same manner as prescribed in § 67-5-212(b) .
(1) Notwithstanding § 67-5-212 or any other law to the contrary, real property and tangible personal property, owned or possessed by an organization and used exclusively by that organization for an educational museum, shall have a one-hundred-percent exemption from property taxation, if: (A) The educational museum is located upon land owned by state, county or municipal government, or an agency or entity thereof, including any municipal or regional airport authority; (B) The educational museum exhibits historic artifacts and other items of historical significance and instruction; (C) The educational museum is designated, by Tennessee law, as an official state repository and archive; (D) The organization is exempt from payment of federal income taxes pursuant to § 501(c)(3) of the Internal Revenue Code; (E) The organization's board members receive no compensation for serving on the board; and (F) The organization's employees and volunteers actually manage and perform the daily operations and programs of the educational museum.
(A) The educational museum is located upon land owned by state, county or municipal government, or an agency or entity thereof, including any municipal or regional airport authority;
(B) The educational museum exhibits historic artifacts and other items of historical significance and instruction;
(C) The educational museum is designated, by Tennessee law, as an official state repository and archive;
(D) The organization is exempt from payment of federal income taxes pursuant to § 501(c)(3) of the Internal Revenue Code;
(E) The organization's board members receive no compensation for serving on the board; and
(F) The organization's employees and volunteers actually manage and perform the daily operations and programs of the educational museum.
(2) Any organization claiming exemption under subdivision (c)(1) shall file an application for exemption with the state board of equalization, on the same form and in the same manner as prescribed in § 67-5-212(b) .
Acts 2002, ch. 877, § 1; 2005, ch. 500, § 13(c).
Tenn. Code Ann. § 67-5-805 — TN Code / Title 67 / Chapter 5 / Section 67-5-805
Rules for describing real property
Status: in_force

(a) In describing real estate, the following rules shall be observed: (1) The number of town lots and blocks of the property as a whole or a part shall be given; (2) The name of the street, avenue, alley, or road on which it fronts, and the front feet thereof shall be given, unless the size, dimensions, and quantity can be more conveniently given in acres, then to be given in acres; (3) If the property is a part of any known subdivision, its size, dimensions, quantity, and front feet or acres shall be given; (4) In describing tracts of land, when it can be done, the surveyor's district, range, township, section, and sectional subdivision shall be designated and the number of acres; (5) The lands by which the described tract is bounded shall also be given in the assessment; and (6) When part of a known tract, subdivision, lot or block of land is assessed by a description that identifies it, or any part of it that is assessed but not so identified, such description shall be held to embrace all of such tract, subdivision, lot or block not included in the part identified. (b) A failure to assess according to this chapter shall not in any wise vitiate the assessment or sale of lands under this chapter, and parol testimony shall always be admissible to supply a description of land on the assessment roll or in conveyance for taxes, where such testimony will show what land was assessed and sold, and there is enough in the description on the roll or conveyance to be applied to a particular tract or parcel of land by aid of such testimony. Acts 1973, ch. 226, § 6; 1980, ch. 709, §§ 1, 2; T.C.A., § 67-614.
(a) In describing real estate, the following rules shall be observed: (1) The number of town lots and blocks of the property as a whole or a part shall be given; (2) The name of the street, avenue, alley, or road on which it fronts, and the front feet thereof shall be given, unless the size, dimensions, and quantity can be more conveniently given in acres, then to be given in acres; (3) If the property is a part of any known subdivision, its size, dimensions, quantity, and front feet or acres shall be given; (4) In describing tracts of land, when it can be done, the surveyor's district, range, township, section, and sectional subdivision shall be designated and the number of acres; (5) The lands by which the described tract is bounded shall also be given in the assessment; and (6) When part of a known tract, subdivision, lot or block of land is assessed by a description that identifies it, or any part of it that is assessed but not so identified, such description shall be held to embrace all of such tract, subdivision, lot or block not included in the part identified.
(1) The number of town lots and blocks of the property as a whole or a part shall be given;
(2) The name of the street, avenue, alley, or road on which it fronts, and the front feet thereof shall be given, unless the size, dimensions, and quantity can be more conveniently given in acres, then to be given in acres;
(3) If the property is a part of any known subdivision, its size, dimensions, quantity, and front feet or acres shall be given;
(4) In describing tracts of land, when it can be done, the surveyor's district, range, township, section, and sectional subdivision shall be designated and the number of acres;
(5) The lands by which the described tract is bounded shall also be given in the assessment; and
(6) When part of a known tract, subdivision, lot or block of land is assessed by a description that identifies it, or any part of it that is assessed but not so identified, such description shall be held to embrace all of such tract, subdivision, lot or block not included in the part identified.
(b) A failure to assess according to this chapter shall not in any wise vitiate the assessment or sale of lands under this chapter, and parol testimony shall always be admissible to supply a description of land on the assessment roll or in conveyance for taxes, where such testimony will show what land was assessed and sold, and there is enough in the description on the roll or conveyance to be applied to a particular tract or parcel of land by aid of such testimony.
Acts 1973, ch. 226, § 6; 1980, ch. 709, §§ 1, 2; T.C.A., § 67-614.
Tenn. Code Ann. § 67-1-1303 — TN Code / Title 67 / Chapter 1 / Section 67-1-1303
Failure to appear when subpoenaed - Penalty
Status: in_force

Failure of any person, firm or corporation so subpoenaed to attend shall be certified by the commissioner of revenue or the comptroller of the treasury to the chancery court in whose judicial district such person, firm or corporation resides, and such chancery court shall exercise authority granted by law in the treating of contempt of court matters, including those powers granted in §§ 29-9-103 - 29-9-105; all to the end that the person, firm or corporation shall be compelled to appear at a time and place to be named by the chancery court. Acts 1963, ch. 90, § 3; T.C.A., § 67-5503.
Failure of any person, firm or corporation so subpoenaed to attend shall be certified by the commissioner of revenue or the comptroller of the treasury to the chancery court in whose judicial district such person, firm or corporation resides, and such chancery court shall exercise authority granted by law in the treating of contempt of court matters, including those powers granted in §§ 29-9-103 - 29-9-105; all to the end that the person, firm or corporation shall be compelled to appear at a time and place to be named by the chancery court.
Acts 1963, ch. 90, § 3; T.C.A., § 67-5503.
Tenn. Code Ann. § 67-1-1410 — TN Code / Title 67 / Chapter 1 / Section 67-1-1410
Levy - Padlocking premises
Status: in_force

(a) If the commissioner or the commissioner's delegate, at the time of the levy, shall determine that it is in the best interest of both the state and taxpayer, the commissioner or the commissioner's delegate may place padlocks on the doors of any business enterprise that is delinquent in filing and/or paying state taxes. The commissioner or the commissioner's delegate shall also post notices of levy and distraint on each of the doors so padlocked. (b) If, within three (3) working days, the tax deficiency has not been satisfied or satisfactory arrangements for payment made, the commissioner or the commissioner's delegate shall obtain written permission from the owner of the premises, or remove the property levied upon from the premises. (c) It is a Class C misdemeanor for anyone to enter the padlocked premises without prior approval of the commissioner or the commissioner's delegate. Acts 1972, ch. 762, § 1; T.C.A., § 67-6006; Acts 1989, ch. 591, § 113.
(a) If the commissioner or the commissioner's delegate, at the time of the levy, shall determine that it is in the best interest of both the state and taxpayer, the commissioner or the commissioner's delegate may place padlocks on the doors of any business enterprise that is delinquent in filing and/or paying state taxes. The commissioner or the commissioner's delegate shall also post notices of levy and distraint on each of the doors so padlocked.
(b) If, within three (3) working days, the tax deficiency has not been satisfied or satisfactory arrangements for payment made, the commissioner or the commissioner's delegate shall obtain written permission from the owner of the premises, or remove the property levied upon from the premises.
(c) It is a Class C misdemeanor for anyone to enter the padlocked premises without prior approval of the commissioner or the commissioner's delegate.
Acts 1972, ch. 762, § 1; T.C.A., § 67-6006; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-4-2023 — TN Code / Title 67 / Chapter 4 / Section 67-4-2023
Election for application of section by taxpayer meeting gross sales threshold and receipts factor threshold - Total amount derived from certified distribution sales to be excluded from numerator of receipts factor - Payment of excise tax on amount excluded from numerator
Status: in_force

(a) Notwithstanding any law to the contrary, a taxpayer that meets the gross sales threshold and the receipts factor threshold during the tax period and any taxpayers that are affiliates of such taxpayer shall each qualify for the application of this section and may elect the application of this section by filing an election form with the department and providing such information as may be required by the commissioner on or before the due date of the tax return for the period for which such election is to take effect. Such election shall remain in effect until revoked by the taxpayer or until the taxpayer no longer qualifies for the election. (b) For purposes of this section, the following shall apply: (1) A taxpayer meets the gross sales threshold if the taxpayer's sales of tangible personal property made in this state during the tax period to all distributors exceed one billion dollars ($1,000,000,000), as determined under § 67-4-2012 without regard to this section, or if a taxpayer's sales of alcoholic beverages, as defined in § 57-3-101 , made in this state to an affiliate that continues the manufacturing process exceed one billion dollars ($1,000,000,000), as determined under § 67-4-2012 without regard to this section; (2) A taxpayer meets the receipts factor threshold if the taxpayer's receipts factor, as determined under § 67-4-2012 without regard to this section, exceeds seven and one-half percent (7.5%) and more than fifty percent (50%) of the taxpayer's sales in this state are certified distribution sales. (3) (A) "Certified distribution sales" means sales of tangible personal property made in this state by the taxpayer to any distributor, whether or not affiliated with the taxpayer, that is resold for ultimate use or consumption outside the state; provided, that the distributor has certified that such property has been resold for ultimate use or consumption outside this state. Such certification shall be made in the manner prescribed by the commissioner. (B) "Certified distribution sales" also includes sales of alcoholic beverages, as defined in § 57-3-101 , when such sales are made in this state by the taxpayer to an affiliate that continues the manufacturing process, prior to the manufactured beverage being sold for ultimate use or consumption outside this state; provided, that the affiliate has certified that such property has been sold for ultimate use or consumption outside this state. Such certification must be made in the manner prescribed by the commissioner. (c) (1) A taxpayer that has made the election described in subsection (a) shall, so long as such election is in effect, apportion net earnings and net worth in the manner prescribed elsewhere in this part and the Franchise Tax Law, compiled in part 21 of this chapter; provided, however, that the total amount derived from certified distribution sales shall be excluded from the numerator of the receipts factor, as that term is defined elsewhere in this part and the Franchise Tax Law. (2) A taxpayer that has made the election described in subsection (a) shall, so long as such election is in effect, pay to the commissioner, annually, a gross receipts tax on the total amount of certified distribution sales excluded from the numerator of the taxpayer's receipts factor for purposes of this part and part 21 of this chapter. The amount of such tax shall be computed in the following manner: (A) In the case of taxpayers excluding no more than two billion dollars ($2,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be five-tenths of one percent (0.5%) of the total amount of certified distribution sales; (B) In the case of taxpayers excluding more than two billion dollars ($2,000,000,000) but no more than three billion dollars ($3,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) Three-eighths of one percent (0.375%) of certified distribution sales in excess of two billion dollars ($2,000,000,000); plus (ii) Ten million dollars ($10,000,000); (C) In the case of taxpayers excluding more than three billion dollars ($3,000,000,000) but no more than four billion dollars ($4,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) One-fourth of one percent (0.25%) of certified distribution sales in excess of three billion dollars ($3,000,000,000); plus (ii) Thirteen million, seven hundred fifty thousand dollars ($13,750,000); and (D) In the case of taxpayers excluding more than four billion dollars ($4,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) One-eighth of one percent (0.125%) of certified distribution sales in excess of four billion dollars ($4,000,000,000); plus (ii) Sixteen million, two hundred fifty thousand dollars ($16,250,000). (3) The tax due under subdivision (c)(2) shall be in addition to all other taxes, including the tax imposed by § 67-4-2007(a) and the tax imposed by § 67-4-2105(a) . Amended by 2023 Tenn. Acts, ch. 377, s 37, eff. 1/1/2025, app. to tax years ending on or after December 31, 2025. Amended by 2023 Tenn. Acts, ch. 377, s 36, eff. 1/1/2024, app. tax years ending on or after December 31, 2024. Amended by 2023 Tenn. Acts, ch. 377, s 39, eff. 5/11/2023. Amended by 2023 Tenn. Acts, ch. 377, s 38, eff. 5/11/2023. Amended by 2023 Tenn. Acts, ch. 377, s 34, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023. Amended by 2023 Tenn. Acts, ch. 377, s 33, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023. Added by 2015 Tenn. Acts, ch. 514, s 14, eff. 1/1/2016.
(a) Notwithstanding any law to the contrary, a taxpayer that meets the gross sales threshold and the receipts factor threshold during the tax period and any taxpayers that are affiliates of such taxpayer shall each qualify for the application of this section and may elect the application of this section by filing an election form with the department and providing such information as may be required by the commissioner on or before the due date of the tax return for the period for which such election is to take effect. Such election shall remain in effect until revoked by the taxpayer or until the taxpayer no longer qualifies for the election.
(b) For purposes of this section, the following shall apply: (1) A taxpayer meets the gross sales threshold if the taxpayer's sales of tangible personal property made in this state during the tax period to all distributors exceed one billion dollars ($1,000,000,000), as determined under § 67-4-2012 without regard to this section, or if a taxpayer's sales of alcoholic beverages, as defined in § 57-3-101 , made in this state to an affiliate that continues the manufacturing process exceed one billion dollars ($1,000,000,000), as determined under § 67-4-2012 without regard to this section; (2) A taxpayer meets the receipts factor threshold if the taxpayer's receipts factor, as determined under § 67-4-2012 without regard to this section, exceeds seven and one-half percent (7.5%) and more than fifty percent (50%) of the taxpayer's sales in this state are certified distribution sales. (3) (A) "Certified distribution sales" means sales of tangible personal property made in this state by the taxpayer to any distributor, whether or not affiliated with the taxpayer, that is resold for ultimate use or consumption outside the state; provided, that the distributor has certified that such property has been resold for ultimate use or consumption outside this state. Such certification shall be made in the manner prescribed by the commissioner. (B) "Certified distribution sales" also includes sales of alcoholic beverages, as defined in § 57-3-101 , when such sales are made in this state by the taxpayer to an affiliate that continues the manufacturing process, prior to the manufactured beverage being sold for ultimate use or consumption outside this state; provided, that the affiliate has certified that such property has been sold for ultimate use or consumption outside this state. Such certification must be made in the manner prescribed by the commissioner.
(1) A taxpayer meets the gross sales threshold if the taxpayer's sales of tangible personal property made in this state during the tax period to all distributors exceed one billion dollars ($1,000,000,000), as determined under § 67-4-2012 without regard to this section, or if a taxpayer's sales of alcoholic beverages, as defined in § 57-3-101 , made in this state to an affiliate that continues the manufacturing process exceed one billion dollars ($1,000,000,000), as determined under § 67-4-2012 without regard to this section;
(2) A taxpayer meets the receipts factor threshold if the taxpayer's receipts factor, as determined under § 67-4-2012 without regard to this section, exceeds seven and one-half percent (7.5%) and more than fifty percent (50%) of the taxpayer's sales in this state are certified distribution sales.
(3) (A) "Certified distribution sales" means sales of tangible personal property made in this state by the taxpayer to any distributor, whether or not affiliated with the taxpayer, that is resold for ultimate use or consumption outside the state; provided, that the distributor has certified that such property has been resold for ultimate use or consumption outside this state. Such certification shall be made in the manner prescribed by the commissioner. (B) "Certified distribution sales" also includes sales of alcoholic beverages, as defined in § 57-3-101 , when such sales are made in this state by the taxpayer to an affiliate that continues the manufacturing process, prior to the manufactured beverage being sold for ultimate use or consumption outside this state; provided, that the affiliate has certified that such property has been sold for ultimate use or consumption outside this state. Such certification must be made in the manner prescribed by the commissioner.
(A) "Certified distribution sales" means sales of tangible personal property made in this state by the taxpayer to any distributor, whether or not affiliated with the taxpayer, that is resold for ultimate use or consumption outside the state; provided, that the distributor has certified that such property has been resold for ultimate use or consumption outside this state. Such certification shall be made in the manner prescribed by the commissioner.
(B) "Certified distribution sales" also includes sales of alcoholic beverages, as defined in § 57-3-101 , when such sales are made in this state by the taxpayer to an affiliate that continues the manufacturing process, prior to the manufactured beverage being sold for ultimate use or consumption outside this state; provided, that the affiliate has certified that such property has been sold for ultimate use or consumption outside this state. Such certification must be made in the manner prescribed by the commissioner.
(c) (1) A taxpayer that has made the election described in subsection (a) shall, so long as such election is in effect, apportion net earnings and net worth in the manner prescribed elsewhere in this part and the Franchise Tax Law, compiled in part 21 of this chapter; provided, however, that the total amount derived from certified distribution sales shall be excluded from the numerator of the receipts factor, as that term is defined elsewhere in this part and the Franchise Tax Law. (2) A taxpayer that has made the election described in subsection (a) shall, so long as such election is in effect, pay to the commissioner, annually, a gross receipts tax on the total amount of certified distribution sales excluded from the numerator of the taxpayer's receipts factor for purposes of this part and part 21 of this chapter. The amount of such tax shall be computed in the following manner: (A) In the case of taxpayers excluding no more than two billion dollars ($2,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be five-tenths of one percent (0.5%) of the total amount of certified distribution sales; (B) In the case of taxpayers excluding more than two billion dollars ($2,000,000,000) but no more than three billion dollars ($3,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) Three-eighths of one percent (0.375%) of certified distribution sales in excess of two billion dollars ($2,000,000,000); plus (ii) Ten million dollars ($10,000,000); (C) In the case of taxpayers excluding more than three billion dollars ($3,000,000,000) but no more than four billion dollars ($4,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) One-fourth of one percent (0.25%) of certified distribution sales in excess of three billion dollars ($3,000,000,000); plus (ii) Thirteen million, seven hundred fifty thousand dollars ($13,750,000); and (D) In the case of taxpayers excluding more than four billion dollars ($4,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) One-eighth of one percent (0.125%) of certified distribution sales in excess of four billion dollars ($4,000,000,000); plus (ii) Sixteen million, two hundred fifty thousand dollars ($16,250,000). (3) The tax due under subdivision (c)(2) shall be in addition to all other taxes, including the tax imposed by § 67-4-2007(a) and the tax imposed by § 67-4-2105(a) .
(1) A taxpayer that has made the election described in subsection (a) shall, so long as such election is in effect, apportion net earnings and net worth in the manner prescribed elsewhere in this part and the Franchise Tax Law, compiled in part 21 of this chapter; provided, however, that the total amount derived from certified distribution sales shall be excluded from the numerator of the receipts factor, as that term is defined elsewhere in this part and the Franchise Tax Law.
(2) A taxpayer that has made the election described in subsection (a) shall, so long as such election is in effect, pay to the commissioner, annually, a gross receipts tax on the total amount of certified distribution sales excluded from the numerator of the taxpayer's receipts factor for purposes of this part and part 21 of this chapter. The amount of such tax shall be computed in the following manner: (A) In the case of taxpayers excluding no more than two billion dollars ($2,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be five-tenths of one percent (0.5%) of the total amount of certified distribution sales; (B) In the case of taxpayers excluding more than two billion dollars ($2,000,000,000) but no more than three billion dollars ($3,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) Three-eighths of one percent (0.375%) of certified distribution sales in excess of two billion dollars ($2,000,000,000); plus (ii) Ten million dollars ($10,000,000); (C) In the case of taxpayers excluding more than three billion dollars ($3,000,000,000) but no more than four billion dollars ($4,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) One-fourth of one percent (0.25%) of certified distribution sales in excess of three billion dollars ($3,000,000,000); plus (ii) Thirteen million, seven hundred fifty thousand dollars ($13,750,000); and (D) In the case of taxpayers excluding more than four billion dollars ($4,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) One-eighth of one percent (0.125%) of certified distribution sales in excess of four billion dollars ($4,000,000,000); plus (ii) Sixteen million, two hundred fifty thousand dollars ($16,250,000).
(A) In the case of taxpayers excluding no more than two billion dollars ($2,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be five-tenths of one percent (0.5%) of the total amount of certified distribution sales;
(B) In the case of taxpayers excluding more than two billion dollars ($2,000,000,000) but no more than three billion dollars ($3,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) Three-eighths of one percent (0.375%) of certified distribution sales in excess of two billion dollars ($2,000,000,000); plus (ii) Ten million dollars ($10,000,000);
(i) Three-eighths of one percent (0.375%) of certified distribution sales in excess of two billion dollars ($2,000,000,000); plus
(ii) Ten million dollars ($10,000,000);
(C) In the case of taxpayers excluding more than three billion dollars ($3,000,000,000) but no more than four billion dollars ($4,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) One-fourth of one percent (0.25%) of certified distribution sales in excess of three billion dollars ($3,000,000,000); plus (ii) Thirteen million, seven hundred fifty thousand dollars ($13,750,000); and
(i) One-fourth of one percent (0.25%) of certified distribution sales in excess of three billion dollars ($3,000,000,000); plus
(ii) Thirteen million, seven hundred fifty thousand dollars ($13,750,000); and
(D) In the case of taxpayers excluding more than four billion dollars ($4,000,000,000) of certified distribution sales for the tax period, the amount of such tax shall be: (i) One-eighth of one percent (0.125%) of certified distribution sales in excess of four billion dollars ($4,000,000,000); plus (ii) Sixteen million, two hundred fifty thousand dollars ($16,250,000).
(i) One-eighth of one percent (0.125%) of certified distribution sales in excess of four billion dollars ($4,000,000,000); plus
(ii) Sixteen million, two hundred fifty thousand dollars ($16,250,000).
(3) The tax due under subdivision (c)(2) shall be in addition to all other taxes, including the tax imposed by § 67-4-2007(a) and the tax imposed by § 67-4-2105(a) .
Amended by 2023 Tenn. Acts, ch. 377, s 37, eff. 1/1/2025, app. to tax years ending on or after December 31, 2025.
Amended by 2023 Tenn. Acts, ch. 377, s 36, eff. 1/1/2024, app. tax years ending on or after December 31, 2024.
Amended by 2023 Tenn. Acts, ch. 377, s 39, eff. 5/11/2023.
Amended by 2023 Tenn. Acts, ch. 377, s 38, eff. 5/11/2023.
Amended by 2023 Tenn. Acts, ch. 377, s 34, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023.
Amended by 2023 Tenn. Acts, ch. 377, s 33, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023.
Added by 2015 Tenn. Acts, ch. 514, s 14, eff. 1/1/2016.
Tenn. Code Ann. § 67-5-102 — TN Code / Title 67 / Chapter 5 / Section 67-5-102
Taxation by county
Status: in_force

(a) (1) For county general purposes, the various counties are authorized to levy an ad valorem tax upon all property subject to this form of taxation. (2) The amount of such tax shall be fixed by the county legislative body of each county. (3) "County general purpose levy" means a levy for all county purposes, except roads, bridges, schools, debt service, sinking funds and levies pursuant to special tax laws not included in the above. (b) Taxes on property for county purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law. (c) All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses, or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973. Amended by 2015 Tenn. Acts, ch. 44,s 1, eff. 3/27/2015. Code 1858, § 490; Shan., § 650; Acts 1931 (1st Ex. Sess.), ch. 3, § 1; Code 1932, § 1049; C. Supp. 1950, § 1045.1; Acts 1957, ch. 328, § 1; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1001, 67-1007.
(a) (1) For county general purposes, the various counties are authorized to levy an ad valorem tax upon all property subject to this form of taxation. (2) The amount of such tax shall be fixed by the county legislative body of each county. (3) "County general purpose levy" means a levy for all county purposes, except roads, bridges, schools, debt service, sinking funds and levies pursuant to special tax laws not included in the above.
(1) For county general purposes, the various counties are authorized to levy an ad valorem tax upon all property subject to this form of taxation.
(2) The amount of such tax shall be fixed by the county legislative body of each county.
(3) "County general purpose levy" means a levy for all county purposes, except roads, bridges, schools, debt service, sinking funds and levies pursuant to special tax laws not included in the above.
(b) Taxes on property for county purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law.
(c) All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses, or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973.
Amended by 2015 Tenn. Acts, ch. 44,s 1, eff. 3/27/2015.
Code 1858, § 490; Shan., § 650; Acts 1931 (1st Ex. Sess.), ch. 3, § 1; Code 1932, § 1049; C. Supp. 1950, § 1045.1; Acts 1957, ch. 328, § 1; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1001, 67-1007.
Tenn. Code Ann. § 67-4-308 — TN Code / Title 67 / Chapter 4 / Section 67-4-308
Quarterly payments
Status: in_force

(a) (1) Any person subject to the gross receipts tax imposed by parts 2-6 of this chapter has the option of paying tax on a quarterly installment basis by paying one-fourth (1/4) of the tax that may be due on each of November 1, February 1 and May 1. (2) Any person so exercising this option shall be required to pay interest on any payment after August 1 under this part. (3) When any person fails to pay the appropriate installment of this tax when it shall become due, there shall be imposed against that person a penalty in the amount of five percent (5%) of the installment for each thirty (30) days or fraction thereof, that the installment remains unpaid subsequent to the due date, up to a maximum of twenty-five percent (25%). (b) Whenever the ownership of a business subject to the gross receipts tax, the owner of which business has elected to pay the tax in quarterly installments as provided in subsection (a), is transferred during the year in which such quarterly payments are being made, the transferee shall become liable for any quarterly installments or installment, together with penalties, if any have accrued, and interest that remains unpaid at the time of such transfer; provided, that the transferee shall not be liable for any further gross receipts taxes for the year in which the transfer is made. It is declared to be the legislative intent that only one (1) gross receipts tax be paid on account of the operation of a business during any one (1) year. Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1951, ch. 265, § 1; 1953, ch. 185, § 1; 1980, ch. 885, § 14; T.C.A. (orig. ed.), §§ 67-4318, 67-4319; Acts 1988, ch. 526, § 9.
(a) (1) Any person subject to the gross receipts tax imposed by parts 2-6 of this chapter has the option of paying tax on a quarterly installment basis by paying one-fourth (1/4) of the tax that may be due on each of November 1, February 1 and May 1. (2) Any person so exercising this option shall be required to pay interest on any payment after August 1 under this part. (3) When any person fails to pay the appropriate installment of this tax when it shall become due, there shall be imposed against that person a penalty in the amount of five percent (5%) of the installment for each thirty (30) days or fraction thereof, that the installment remains unpaid subsequent to the due date, up to a maximum of twenty-five percent (25%).
(1) Any person subject to the gross receipts tax imposed by parts 2-6 of this chapter has the option of paying tax on a quarterly installment basis by paying one-fourth (1/4) of the tax that may be due on each of November 1, February 1 and May 1.
(2) Any person so exercising this option shall be required to pay interest on any payment after August 1 under this part.
(3) When any person fails to pay the appropriate installment of this tax when it shall become due, there shall be imposed against that person a penalty in the amount of five percent (5%) of the installment for each thirty (30) days or fraction thereof, that the installment remains unpaid subsequent to the due date, up to a maximum of twenty-five percent (25%).
(b) Whenever the ownership of a business subject to the gross receipts tax, the owner of which business has elected to pay the tax in quarterly installments as provided in subsection (a), is transferred during the year in which such quarterly payments are being made, the transferee shall become liable for any quarterly installments or installment, together with penalties, if any have accrued, and interest that remains unpaid at the time of such transfer; provided, that the transferee shall not be liable for any further gross receipts taxes for the year in which the transfer is made. It is declared to be the legislative intent that only one (1) gross receipts tax be paid on account of the operation of a business during any one (1) year.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1951, ch. 265, § 1; 1953, ch. 185, § 1; 1980, ch. 885, § 14; T.C.A. (orig. ed.), §§ 67-4318, 67-4319; Acts 1988, ch. 526, § 9.
Tenn. Code Ann. § 67-1-507 — TN Code / Title 67 / Chapter 1 / Section 67-1-507
Oath of office
Status: in_force

(a) Each assessor shall take and subscribe to the following oath of office, before the county mayor or other official authorized by law to administer oaths, which oath shall be attached to and filed with the bond of the assessor in the office of the county clerk, viz.: "I, ____________________, assessor of property (or deputy assessor) of the county of ______________, state of Tennessee, do solemnly swear (or affirm) that I will appraise, classify, and assess all taxable property of the county of ______________, according to the Constitution of Tennessee and the laws of the state; that I will truly report all persons who fail or refuse to list their taxable property or who have to my knowledge returned a fraudulent list; and that I will faithfully, impartially and honestly discharge my duties as assessor of property according to the law, to the best of my knowledge and ability, without fear, favor or affection, so help me God. Signed ______________ Assessor of Property Subscribed to and sworn before me this ____________________ day of ______________, 20____________________." (b) Each deputy assessor shall likewise take the oath and file the oath with the county clerk before entering upon the discharge of duties. Amended by 2013 Tenn. Acts, ch. 209, s 4, eff. 4/23/2013. Acts 1973, ch. 226, § 3; 1981, ch. 305, § 1; T.C.A., § 67-331; Acts 2003 , ch. 90, § 2.
(a) Each assessor shall take and subscribe to the following oath of office, before the county mayor or other official authorized by law to administer oaths, which oath shall be attached to and filed with the bond of the assessor in the office of the county clerk, viz.: "I, ____________________, assessor of property (or deputy assessor) of the county of ______________, state of Tennessee, do solemnly swear (or affirm) that I will appraise, classify, and assess all taxable property of the county of ______________, according to the Constitution of Tennessee and the laws of the state; that I will truly report all persons who fail or refuse to list their taxable property or who have to my knowledge returned a fraudulent list; and that I will faithfully, impartially and honestly discharge my duties as assessor of property according to the law, to the best of my knowledge and ability, without fear, favor or affection, so help me God. Signed ______________ Assessor of Property Subscribed to and sworn before me this ____________________ day of ______________, 20____________________."
"I, ____________________, assessor of property (or deputy assessor) of the county of ______________, state of Tennessee, do solemnly swear (or affirm) that I will appraise, classify, and assess all taxable property of the county of ______________, according to the Constitution of Tennessee and the laws of the state; that I will truly report all persons who fail or refuse to list their taxable property or who have to my knowledge returned a fraudulent list; and that I will faithfully, impartially and honestly discharge my duties as assessor of property according to the law, to the best of my knowledge and ability, without fear, favor or affection, so help me God.
Signed ______________ Assessor of Property
Subscribed to and sworn before me this ____________________ day of ______________, 20____________________."
(b) Each deputy assessor shall likewise take the oath and file the oath with the county clerk before entering upon the discharge of duties.
Amended by 2013 Tenn. Acts, ch. 209, s 4, eff. 4/23/2013.
Acts 1973, ch. 226, § 3; 1981, ch. 305, § 1; T.C.A., § 67-331; Acts 2003 , ch. 90, § 2.
Tenn. Code Ann. § 67-6-406 — TN Code / Title 67 / Chapter 6 / Section 67-6-406
Registration of motor vehicles and boats dependent on payment of tax
Status: in_force

The commissioner is authorized to require the assistance of any official of the state or of any political subdivision thereof in the administration of this chapter, and it is unlawful for any official of this state or of any political subdivision thereof to accept an application for a certificate of title to a motor vehicle as provided for in title 55, chapters 1-6, or for a certificate of registration for a vessel as provided for in title 69, chapter 9, unless the applicant presents evidence that a sales or use tax, as provided for in this chapter, has been paid on the sales price of the vehicle or vessel by such applicant, or such applicant has authority from the commissioner to file an application for such certificate of title or registration without the payment of the sales or use tax. It is also unlawful for any official referred to herein to accept an application for a certificate of title to a motor vehicle when the sale of such vehicle constitutes an occasional and isolated sale which is taxable under § 67-6-102(8)(C) , unless the applicant presents a bill of sale which evidences the sale price and also presents evidence that the sales or use tax has been paid on that amount, or in the absence of such a bill of sale, unless the official requires evidence of payment of the sales or use tax on the fair market value of the vehicle as the fair market value is determined by the official by reference to the most recent issue of an authoritative automotive pricing manual, such as the NADA Official Used Car Guide, Southeastern Edition. Acts 1947, ch. 3, § 17; mod. C. Supp. 1950, § 1248.89 (Williams, § 1328.39); Acts 1971, ch. 117, § 6; 1976, ch. 789, § 1; T.C.A. (orig. ed.), § 67-3048.
The commissioner is authorized to require the assistance of any official of the state or of any political subdivision thereof in the administration of this chapter, and it is unlawful for any official of this state or of any political subdivision thereof to accept an application for a certificate of title to a motor vehicle as provided for in title 55, chapters 1-6, or for a certificate of registration for a vessel as provided for in title 69, chapter 9, unless the applicant presents evidence that a sales or use tax, as provided for in this chapter, has been paid on the sales price of the vehicle or vessel by such applicant, or such applicant has authority from the commissioner to file an application for such certificate of title or registration without the payment of the sales or use tax. It is also unlawful for any official referred to herein to accept an application for a certificate of title to a motor vehicle when the sale of such vehicle constitutes an occasional and isolated sale which is taxable under § 67-6-102(8)(C) , unless the applicant presents a bill of sale which evidences the sale price and also presents evidence that the sales or use tax has been paid on that amount, or in the absence of such a bill of sale, unless the official requires evidence of payment of the sales or use tax on the fair market value of the vehicle as the fair market value is determined by the official by reference to the most recent issue of an authoritative automotive pricing manual, such as the NADA Official Used Car Guide, Southeastern Edition.
Acts 1947, ch. 3, § 17; mod. C. Supp. 1950, § 1248.89 (Williams, § 1328.39); Acts 1971, ch. 117, § 6; 1976, ch. 789, § 1; T.C.A. (orig. ed.), § 67-3048.
Tenn. Code Ann. § 67-5-2509 — TN Code / Title 67 / Chapter 5 / Section 67-5-2509
[Repealed]
Status: repealed

Repealed by 2024 Tenn. Acts, ch. 967,s 13, eff. 9/1/2024. Amended by 2014 Tenn. Acts, ch. 556, s 3, eff. 3/21/2014. Amended by 2015 Tenn. Acts, ch. 414, s 17, eff. 5/8/2015. Amended by 2013 Tenn. Acts, ch. 353, Secs.s 27, s 28 eff. 5/13/2013. Acts 1943, ch. 18, § 1; C. Supp. 1950, § 1592.3; T.C.A. (orig. ed.), § 67-2038; Acts 1984, ch. 661, § 3; 1998, ch. 647, § 1; 1999, ch. 420, § 1; 2008 , ch. 1127, § 1; 2009 , ch. 380, § 1; 2010 , ch. 1064, § 1.
Repealed by 2024 Tenn. Acts, ch. 967,s 13, eff. 9/1/2024.
Amended by 2014 Tenn. Acts, ch. 556, s 3, eff. 3/21/2014.
Amended by 2015 Tenn. Acts, ch. 414, s 17, eff. 5/8/2015.
Amended by 2013 Tenn. Acts, ch. 353, Secs.s 27, s 28 eff. 5/13/2013.
Acts 1943, ch. 18, § 1; C. Supp. 1950, § 1592.3; T.C.A. (orig. ed.), § 67-2038; Acts 1984, ch. 661, § 3; 1998, ch. 647, § 1; 1999, ch. 420, § 1; 2008 , ch. 1127, § 1; 2009 , ch. 380, § 1; 2010 , ch. 1064, § 1.
Tenn. Code Ann. § 67-1-510 — TN Code / Title 67 / Chapter 1 / Section 67-1-510
Certification and identification of assessors and deputies
Status: in_force

(a) The state board of equalization has the power and the duty to prescribe the educational and training courses to be taken by assessors and their deputies, with a long-range view of gradually raising the professional standards and qualifications required, and has the power and duty to issue certificates to those it has found to be qualified to be assessors and deputy assessors on the basis of their successful completion of such educational and training courses. (b) The state board shall issue identification cards to all assessors and their deputies. Such identification card shall identify the holder as an assessor or the assessor's deputy. Furthermore, the state board shall issue identification decals for the motor vehicles used by an assessor or the assessor's deputy. Such decal shall identify the motor vehicle as one used by an assessor or the assessor's deputy in the performance of the assessor's or deputy assessor's official duties. Acts 1973, ch. 226, § 3; 1978, ch. 624, § 1; T.C.A., § 67-334.
(a) The state board of equalization has the power and the duty to prescribe the educational and training courses to be taken by assessors and their deputies, with a long-range view of gradually raising the professional standards and qualifications required, and has the power and duty to issue certificates to those it has found to be qualified to be assessors and deputy assessors on the basis of their successful completion of such educational and training courses.
(b) The state board shall issue identification cards to all assessors and their deputies. Such identification card shall identify the holder as an assessor or the assessor's deputy. Furthermore, the state board shall issue identification decals for the motor vehicles used by an assessor or the assessor's deputy. Such decal shall identify the motor vehicle as one used by an assessor or the assessor's deputy in the performance of the assessor's or deputy assessor's official duties.
Acts 1973, ch. 226, § 3; 1978, ch. 624, § 1; T.C.A., § 67-334.
Tenn. Code Ann. § 67-1-1710 — TN Code / Title 67 / Chapter 1 / Section 67-1-1710
Confidentiality of attorney-client communications
Status: in_force

(a) In determining taxpayer liability of any professional practitioner licensed by this state, the commissioner shall have no authority to obtain access to legally privileged information, as provided for in § 23-3-105 or to confidential client information, as provided for in statute or professional rules, including the rules of the Tennessee supreme court. Confidential client information includes, but is not limited to, the identity of a client, the nature of the matter for which representation was sought, or any information obtained by counsel in the course of the client's representation. (b) When the provisions of subsection (a) are asserted, the disclosure of any information shall be made only after a court order compelling disclosure of such information is final. In an action to compel such disclosure, the client affected by the disclosure has the right to intervene anonymously; any examination of the information shall be conducted in camera; and the commissioner shall have the burden of proof to show, by clear and convincing evidence, that the information sought is not privileged or confidential client information. Acts 1999, ch. 406, § 16.
(a) In determining taxpayer liability of any professional practitioner licensed by this state, the commissioner shall have no authority to obtain access to legally privileged information, as provided for in § 23-3-105 or to confidential client information, as provided for in statute or professional rules, including the rules of the Tennessee supreme court. Confidential client information includes, but is not limited to, the identity of a client, the nature of the matter for which representation was sought, or any information obtained by counsel in the course of the client's representation.
(b) When the provisions of subsection (a) are asserted, the disclosure of any information shall be made only after a court order compelling disclosure of such information is final. In an action to compel such disclosure, the client affected by the disclosure has the right to intervene anonymously; any examination of the information shall be conducted in camera; and the commissioner shall have the burden of proof to show, by clear and convincing evidence, that the information sought is not privileged or confidential client information.
Acts 1999, ch. 406, § 16.
Tenn. Code Ann. § 67-5-1003 — TN Code / Title 67 / Chapter 5 / Section 67-5-1003
Policy of state
Status: in_force

The general assembly declares that it is the policy of this state that: (1) The owners of existing open space should have the opportunity for themselves, their heirs and assigns to preserve such land in its existing open condition, if it is their desire to do so, and if any or all of the benefits enumerated in § 67-5-1002 would accrue to the public thereby, and that the taxing or zoning powers of governmental entities in Tennessee should not be used to force unwise, unplanned or premature development of such land; (2) The preservation of open space is a public purpose necessary for sound, healthful, and well-planned urban development, that the economic development of urban and suburban areas can be enhanced by the preservation of such open space, and that public funds may be expended by the state or any municipality or county in the state for the purpose of preserving existing open space for one (1) or more of the reasons enumerated in this section; and (3) No person may place more than three thousand (3,000) acres of land within any one (1) taxing jurisdiction under this part. For purposes of this maximum limit, ownership shall be attributed among multiple owners as follows: a person shall be deemed to have placed under the provisions of this part that percentage of the total acreage of any parcel classified under this part that equals the percentage of such person's ownership interest in such parcel. If a parcel classified under this part is owned by a trust, partnership, corporation or other artificial entity, a person shall be deemed to have placed under this part that percentage of the total acreage of the parcel that equals the person's percentage interest in the ownership or net earnings of the entity. Further, a parcel owned by an artificial entity shall be aggregated with parcels owned by other artificial entities having fifty percent (50%) or more common ownership or control, and together the parcels may not exceed the maximum acreage provided in this section. To the extent that a parcel of property is owned by a person who is disqualified under this subdivision (3), such property or portion thereof in which such person owns an interest shall be ineligible for classification under this part. If property is disqualified for use value classification solely as the result of these ownership attribution provisions, any rollback assessment due shall be limited to tax savings accruing after April 14, 1992. This subdivision (3) shall not operate to apply the maximum acreage limitation to an agricultural classification that the owner obtained prior to July 1, 1984. Amended by 2024 Tenn. Acts, ch. 978,s 1, eff. 5/21/2024, app. to tax years beginning on or after January 1, 2025. Acts 1976, ch. 782, § 3; T.C.A., § 67-652; Acts 1984, ch. 685, § 2; 1992, ch. 661, § 1; 2008 , ch. 1161, § 1.
The general assembly declares that it is the policy of this state that:
(1) The owners of existing open space should have the opportunity for themselves, their heirs and assigns to preserve such land in its existing open condition, if it is their desire to do so, and if any or all of the benefits enumerated in § 67-5-1002 would accrue to the public thereby, and that the taxing or zoning powers of governmental entities in Tennessee should not be used to force unwise, unplanned or premature development of such land;
(2) The preservation of open space is a public purpose necessary for sound, healthful, and well-planned urban development, that the economic development of urban and suburban areas can be enhanced by the preservation of such open space, and that public funds may be expended by the state or any municipality or county in the state for the purpose of preserving existing open space for one (1) or more of the reasons enumerated in this section; and
(3) No person may place more than three thousand (3,000) acres of land within any one (1) taxing jurisdiction under this part. For purposes of this maximum limit, ownership shall be attributed among multiple owners as follows: a person shall be deemed to have placed under the provisions of this part that percentage of the total acreage of any parcel classified under this part that equals the percentage of such person's ownership interest in such parcel. If a parcel classified under this part is owned by a trust, partnership, corporation or other artificial entity, a person shall be deemed to have placed under this part that percentage of the total acreage of the parcel that equals the person's percentage interest in the ownership or net earnings of the entity. Further, a parcel owned by an artificial entity shall be aggregated with parcels owned by other artificial entities having fifty percent (50%) or more common ownership or control, and together the parcels may not exceed the maximum acreage provided in this section. To the extent that a parcel of property is owned by a person who is disqualified under this subdivision (3), such property or portion thereof in which such person owns an interest shall be ineligible for classification under this part. If property is disqualified for use value classification solely as the result of these ownership attribution provisions, any rollback assessment due shall be limited to tax savings accruing after April 14, 1992. This subdivision (3) shall not operate to apply the maximum acreage limitation to an agricultural classification that the owner obtained prior to July 1, 1984.
Amended by 2024 Tenn. Acts, ch. 978,s 1, eff. 5/21/2024, app. to tax years beginning on or after January 1, 2025.
Acts 1976, ch. 782, § 3; T.C.A., § 67-652; Acts 1984, ch. 685, § 2; 1992, ch. 661, § 1; 2008 , ch. 1161, § 1.
Tenn. Code Ann. § 67-8-209 — TN Code / Title 67 / Chapter 8 / Section 67-8-209
Payment by person other than executor or administrator - Reimbursement
Status: in_force

If the Tennessee estate tax or any part thereof is paid, or collected out of that part of the Tennessee estate passing to or in possession of any person other than the executor or administrator in the executor's or administrator's capacity as such, such person shall be entitled to reimbursement out of any part of the Tennessee estate, still undistributed or paid, a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced, if the tax had been paid before the distribution of the Tennessee estate, or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the Tennessee estate. Acts 1929 (Ex. Sess.), ch. 23, § 6; Code 1932, § 1302; T.C.A. (orig. ed.), § 30-1707.
If the Tennessee estate tax or any part thereof is paid, or collected out of that part of the Tennessee estate passing to or in possession of any person other than the executor or administrator in the executor's or administrator's capacity as such, such person shall be entitled to reimbursement out of any part of the Tennessee estate, still undistributed or paid, a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced, if the tax had been paid before the distribution of the Tennessee estate, or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the Tennessee estate.
Acts 1929 (Ex. Sess.), ch. 23, § 6; Code 1932, § 1302; T.C.A. (orig. ed.), § 30-1707.
Tenn. Code Ann. § 67-8-402 — TN Code / Title 67 / Chapter 8 / Section 67-8-402
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Assistants to commissioner
Status: in_force

(a) The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this part and part 3 of this chapter. (b) Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising estates, examining the contents of safe deposit vaults and to perform such duties as are, by this part and part 3 of this chapter, required of the commissioner, including the power to issue subpoenas and administer oaths and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe. Acts 1929 (Ex. Sess.), ch. 29, § 3(2); Code 1932, § 1274; T.C.A. (orig. ed.), § 30-1617.
(a) The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this part and part 3 of this chapter.
(b) Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising estates, examining the contents of safe deposit vaults and to perform such duties as are, by this part and part 3 of this chapter, required of the commissioner, including the power to issue subpoenas and administer oaths and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe.
Acts 1929 (Ex. Sess.), ch. 29, § 3(2); Code 1932, § 1274; T.C.A. (orig. ed.), § 30-1617.
Tenn. Code Ann. § 67-7-203 — TN Code / Title 67 / Chapter 7 / Section 67-7-203
Rate of tax - Liability of owners - Payment of tax
Status: in_force

(a) The rate of the tax shall be set by the county legislative body, but shall not exceed fifteen cents (15¢) per ton on sand, gravel, sandstone, chert or limestone severed from the ground in the county. (b) Every interested owner shall become liable at the time the sand, gravel, sandstone, chert or limestone is severed from the earth and ready for sale. (c) (1) The tax shall be payable at the time of sale and delivery. (2) The department of revenue shall use the accounting principle known as "first in-first out" in determining the tax payable on stockpiles or inventories of sand, gravel, sandstone, chert or limestone existing on the effective date of the tax in the county. Acts 1984, ch. 953, § 2; 1985, ch. 410, §§ 5, 7.
(a) The rate of the tax shall be set by the county legislative body, but shall not exceed fifteen cents (15¢) per ton on sand, gravel, sandstone, chert or limestone severed from the ground in the county.
(b) Every interested owner shall become liable at the time the sand, gravel, sandstone, chert or limestone is severed from the earth and ready for sale.
(c) (1) The tax shall be payable at the time of sale and delivery. (2) The department of revenue shall use the accounting principle known as "first in-first out" in determining the tax payable on stockpiles or inventories of sand, gravel, sandstone, chert or limestone existing on the effective date of the tax in the county.
(1) The tax shall be payable at the time of sale and delivery.
(2) The department of revenue shall use the accounting principle known as "first in-first out" in determining the tax payable on stockpiles or inventories of sand, gravel, sandstone, chert or limestone existing on the effective date of the tax in the county.
Acts 1984, ch. 953, § 2; 1985, ch. 410, §§ 5, 7.
Tenn. Code Ann. § 67-1-1615 — TN Code / Title 67 / Chapter 1 / Section 67-1-1615
Penalties for violations paid into school fund
Status: in_force

Any and all officers entrusted with the collection and disbursement of public funds or revenues violating this part, parts 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or § 67-1-107 , § 67-5-301 , § 67-5-302 , § 67-5-306 , § 67-5-507 or § 67-5-513 , upon whom no penalty has been imposed for so doing, commits a Class C misdemeanor, the fine portion of which shall be placed in the state treasury for the benefit of the public school fund. Acts 1907, ch. 602, § 71; Shan., § 928; Code 1932, § 1634; T.C.A. (orig. ed.), § 67-1614; Acts 1989, ch. 591, § 113.
Any and all officers entrusted with the collection and disbursement of public funds or revenues violating this part, parts 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or § 67-1-107 , § 67-5-301 , § 67-5-302 , § 67-5-306 , § 67-5-507 or § 67-5-513 , upon whom no penalty has been imposed for so doing, commits a Class C misdemeanor, the fine portion of which shall be placed in the state treasury for the benefit of the public school fund.
Acts 1907, ch. 602, § 71; Shan., § 928; Code 1932, § 1634; T.C.A. (orig. ed.), § 67-1614; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-4-1502 — TN Code / Title 67 / Chapter 4 / Section 67-4-1502
Registration of short-term rental unit marketplace - Collection and remittance of tax
Status: in_force

(a) A short-term rental unit marketplace shall register with the department for the collection and remittance of all the following taxes with respect to the consideration charged for the occupancy of a short-term rental unit: (1) The privilege tax imposed pursuant to title 7, chapter 4, part 1; (2) The privilege tax imposed pursuant to title 7, chapter 4, part 2; (3) The privilege tax imposed pursuant to title 67, chapter 4, part 14; and (4) Any privilege tax on the occupancy of a room provided by any hotel, motel, or similar establishment to a transient for a consideration, where the tax is imposed pursuant to a private act. (b) Any tax collected pursuant to subsection (a) must be collected by the short-term rental unit marketplace and remitted to the department, in the same manner as provided by chapter 6 of this title with respect to sales and use tax. The tax collected pursuant to subsection (a) must be collected at the rate adopted by the city, county, or metropolitan government. Acts 2020, ch. 787, § 10.
(a) A short-term rental unit marketplace shall register with the department for the collection and remittance of all the following taxes with respect to the consideration charged for the occupancy of a short-term rental unit: (1) The privilege tax imposed pursuant to title 7, chapter 4, part 1; (2) The privilege tax imposed pursuant to title 7, chapter 4, part 2; (3) The privilege tax imposed pursuant to title 67, chapter 4, part 14; and (4) Any privilege tax on the occupancy of a room provided by any hotel, motel, or similar establishment to a transient for a consideration, where the tax is imposed pursuant to a private act.
(1) The privilege tax imposed pursuant to title 7, chapter 4, part 1;
(2) The privilege tax imposed pursuant to title 7, chapter 4, part 2;
(3) The privilege tax imposed pursuant to title 67, chapter 4, part 14; and
(4) Any privilege tax on the occupancy of a room provided by any hotel, motel, or similar establishment to a transient for a consideration, where the tax is imposed pursuant to a private act.
(b) Any tax collected pursuant to subsection (a) must be collected by the short-term rental unit marketplace and remitted to the department, in the same manner as provided by chapter 6 of this title with respect to sales and use tax. The tax collected pursuant to subsection (a) must be collected at the rate adopted by the city, county, or metropolitan government.
Acts 2020, ch. 787, § 10.
Tenn. Code Ann. § 67-1-1424 — TN Code / Title 67 / Chapter 1 / Section 67-1-1424
Records of sales and redemptions
Status: in_force

(a) Requirement. The commissioner or the commissioner's delegate shall keep a record of all sales of real property under §§ 67-1-1414 - 67-1-1418 and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed. (b) Copy as Evidence. A copy of such record, or any part of the record, certified by the commissioner or the commissioner's delegate shall be evidence in any court of the truth of the facts stated in the record. Acts 1972, ch. 762, § 9; T.C.A., § 67-6023.
(a) Requirement. The commissioner or the commissioner's delegate shall keep a record of all sales of real property under §§ 67-1-1414 - 67-1-1418 and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed.
(b) Copy as Evidence. A copy of such record, or any part of the record, certified by the commissioner or the commissioner's delegate shall be evidence in any court of the truth of the facts stated in the record.
Acts 1972, ch. 762, § 9; T.C.A., § 67-6023.
Tenn. Code Ann. § 67-7-110 — TN Code / Title 67 / Chapter 7 / Section 67-7-110
[Effective Until contingency met; see following version] Apportionment of revenue
Status: in_force

(a) The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed. (b) All revenues collected under this part in a county in which coal products are severed, less an amount of one and one hundred twenty-five thousandths percent (1.125%) of the tax, which shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted by the commissioner to that county in which the coal products were severed for the following specific purposes: one-half (1/2) of all revenues collected shall be used for the educational system or systems of the county, and the remaining one-half (1/2) of all revenues collected shall be used for highway and stream cleaning systems of the county. (c) Any adjustment of taxes, interest or penalty with any county that is deemed necessary in order to correct any error may be made on a subsequent disbursement to that county. Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023. Acts 1972, ch. 795, §§ 1, 5; 1973, ch. 96, §§ 1, 5; 1976, ch. 641, § 2; 1980, ch. 912, § 2; T.C.A., §§ 67-5901, 67-5905; Acts 1984, ch. 837, § 9; 2003 , ch. 355, § 45; 2005, ch. 500, § 8; 2006, ch. 989, § 13; 2009 , ch. 138, § 2. This section is set out more than once due to postponed, multiple, or conflicting amendments.
(a) The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed.
(b) All revenues collected under this part in a county in which coal products are severed, less an amount of one and one hundred twenty-five thousandths percent (1.125%) of the tax, which shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted by the commissioner to that county in which the coal products were severed for the following specific purposes: one-half (1/2) of all revenues collected shall be used for the educational system or systems of the county, and the remaining one-half (1/2) of all revenues collected shall be used for highway and stream cleaning systems of the county.
(c) Any adjustment of taxes, interest or penalty with any county that is deemed necessary in order to correct any error may be made on a subsequent disbursement to that county.
Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023.
Acts 1972, ch. 795, §§ 1, 5; 1973, ch. 96, §§ 1, 5; 1976, ch. 641, § 2; 1980, ch. 912, § 2; T.C.A., §§ 67-5901, 67-5905; Acts 1984, ch. 837, § 9; 2003 , ch. 355, § 45; 2005, ch. 500, § 8; 2006, ch. 989, § 13; 2009 , ch. 138, § 2.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Tenn. Code Ann. § 67-3-504 — TN Code / Title 67 / Chapter 3 / Section 67-3-504
Payment by supplier
Status: in_force

(a) The taxes and fees on petroleum products imposed by §§ 67-3-202 - 67-3-205 shall be collected and remitted to the state by the supplier, as agent for the wholesaler who removes taxable gallons from the terminal racks. The supplier responsible for the tax payment and the wholesaler who removes the taxable fuel from the rack shall be identified in the terminal operator records. (b) The supplier who has out-of-state terminals and who has entered into a blanket precollection election under § 67-3-503 shall also remit gasoline tax imposed by § 67-3-201 on products originating at out-of-state terminals destined for Tennessee. (c) All taxes and fees accrued by the supplier with respect to gallons removed on such supplier's account during a calendar month shall be due and payable on or before the twentieth day of the month following the month of activity, unless such day falls on a weekend or state or banking holiday, in which case the taxes and fees are due the next succeeding business day. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1604.
(a) The taxes and fees on petroleum products imposed by §§ 67-3-202 - 67-3-205 shall be collected and remitted to the state by the supplier, as agent for the wholesaler who removes taxable gallons from the terminal racks. The supplier responsible for the tax payment and the wholesaler who removes the taxable fuel from the rack shall be identified in the terminal operator records.
(b) The supplier who has out-of-state terminals and who has entered into a blanket precollection election under § 67-3-503 shall also remit gasoline tax imposed by § 67-3-201 on products originating at out-of-state terminals destined for Tennessee.
(c) All taxes and fees accrued by the supplier with respect to gallons removed on such supplier's account during a calendar month shall be due and payable on or before the twentieth day of the month following the month of activity, unless such day falls on a weekend or state or banking holiday, in which case the taxes and fees are due the next succeeding business day.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1604.
Tenn. Code Ann. § 67-8-117 — TN Code / Title 67 / Chapter 8 / Section 67-8-117
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Estate and inheritance taxes unimpaired
Status: in_force

This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws. Acts 1939, ch. 137, § 21; C. Supp. 1950, § 1295.21 (Williams, § 1328.21); T.C.A. (orig. ed.), § 67-2526.
This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws.
Acts 1939, ch. 137, § 21; C. Supp. 1950, § 1295.21 (Williams, § 1328.21); T.C.A. (orig. ed.), § 67-2526.
Tenn. Code Ann. § 67-1-1205 — TN Code / Title 67 / Chapter 1 / Section 67-1-1205
Levy on equitable interest
Status: in_force

(a) If the officer cannot find personal or real property belonging to the taxpayer to satisfy the distress warrant, the officer shall levy the distress warrant upon any equitable interest owned by the taxpayer in either personal or real property in the officer's county, the levy to be made on the equitable interest owned in personal property first and on the equitable interest owned in real property last. (b) The officer shall serve a copy of the distress warrant levied upon the equitable interest, together with the officer's return on the distress warrant, on the holder of the legal title and the secured creditor of record, which may be done by registered mail, notifying them of the intention to request an order of sale by the chancery court. Thereafter, the officer shall return the distress warrant, which shall show notice to the legal title holder and to the secured creditor of record of the levy and intent to return, to the chancery court of the county in which the equitable interest was levied upon, and the equitable interest or the property, whichever is deemed necessary by the court, shall be sold under the orders of that court for the satisfaction of any indebtedness that is a prior lien on the property and for the satisfaction of the distress warrant. (c) The distress warrant and return, together with any reply to the warrant, shall be heard before the chancellor after the second rule day after the distress warrant has been returned, the hearing on the distress warrant, which shall be subject to review by appeal, to have precedence over all other causes except those affecting state revenue. At the hearing, such orders of reference or of sale or otherwise, as may be necessary, shall be made to the end that the creditor's right shall be protected and the tax due the state may be collected as expeditiously as possible. The legality of the tax cannot be inquired into in this proceeding for any reason, the remedy of the taxpayer being expressly limited to that afforded under part 9 of this chapter. (d) Nothing in this part shall allow a levy on estates held in realty by a husband and wife as tenants by the entireties, unless liability for the tax is joint with the husband and wife. Acts 1949, ch. 186, § 1; C. Supp. 1950, § 1613.9 (Williams, § 1613.13a); T.C.A. (orig. ed.), § 67-2205.
(a) If the officer cannot find personal or real property belonging to the taxpayer to satisfy the distress warrant, the officer shall levy the distress warrant upon any equitable interest owned by the taxpayer in either personal or real property in the officer's county, the levy to be made on the equitable interest owned in personal property first and on the equitable interest owned in real property last.
(b) The officer shall serve a copy of the distress warrant levied upon the equitable interest, together with the officer's return on the distress warrant, on the holder of the legal title and the secured creditor of record, which may be done by registered mail, notifying them of the intention to request an order of sale by the chancery court. Thereafter, the officer shall return the distress warrant, which shall show notice to the legal title holder and to the secured creditor of record of the levy and intent to return, to the chancery court of the county in which the equitable interest was levied upon, and the equitable interest or the property, whichever is deemed necessary by the court, shall be sold under the orders of that court for the satisfaction of any indebtedness that is a prior lien on the property and for the satisfaction of the distress warrant.
(c) The distress warrant and return, together with any reply to the warrant, shall be heard before the chancellor after the second rule day after the distress warrant has been returned, the hearing on the distress warrant, which shall be subject to review by appeal, to have precedence over all other causes except those affecting state revenue. At the hearing, such orders of reference or of sale or otherwise, as may be necessary, shall be made to the end that the creditor's right shall be protected and the tax due the state may be collected as expeditiously as possible. The legality of the tax cannot be inquired into in this proceeding for any reason, the remedy of the taxpayer being expressly limited to that afforded under part 9 of this chapter.
(d) Nothing in this part shall allow a levy on estates held in realty by a husband and wife as tenants by the entireties, unless liability for the tax is joint with the husband and wife.
Acts 1949, ch. 186, § 1; C. Supp. 1950, § 1613.9 (Williams, § 1613.13a); T.C.A. (orig. ed.), § 67-2205.
Tenn. Code Ann. § 67-6-386 — TN Code / Title 67 / Chapter 6 / Section 67-6-386
[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 2003 , ch. 357, § 54; 2004, ch. 959, §§ 54, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 155; 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 2003 , ch. 357, § 54; 2004, ch. 959, §§ 54, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 155; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1.
Tenn. Code Ann. § 67-5-2009 — TN Code / Title 67 / Chapter 5 / Section 67-5-2009
Record of levies
Status: in_force

The trustee shall keep a record of all levies made by the trustee or deputies and of proceedings under such levies. Acts 1907, ch. 602, § 49; Shan., § 881a1; Code 1932, § 1566; T.C.A. (orig. ed.), § 67-1309.
The trustee shall keep a record of all levies made by the trustee or deputies and of proceedings under such levies.
Acts 1907, ch. 602, § 49; Shan., § 881a1; Code 1932, § 1566; T.C.A. (orig. ed.), § 67-1309.
Tenn. Code Ann. § 67-6-524 — TN Code / Title 67 / Chapter 6 / Section 67-6-524
Registration of dealers
Status: in_force

(a) Dealers with a physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter. (b) Dealers with no physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter if the dealer engages in the regular or systematic solicitation of consumers in this state through any means and made sales that exceeded one hundred thousand dollars ($100,000) to consumers in this state during the previous twelve-month period. Such dealers shall begin to collect and remit the tax by the first day of the third calendar month following the month in which this threshold was met; provided, however, that this subsection (b) does not require a dealer to collect the tax for sales made before October 1, 2020. Acts 2020, ch. 759, § 5.
(a) Dealers with a physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter.
(b) Dealers with no physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter if the dealer engages in the regular or systematic solicitation of consumers in this state through any means and made sales that exceeded one hundred thousand dollars ($100,000) to consumers in this state during the previous twelve-month period. Such dealers shall begin to collect and remit the tax by the first day of the third calendar month following the month in which this threshold was met; provided, however, that this subsection (b) does not require a dealer to collect the tax for sales made before October 1, 2020.
Acts 2020, ch. 759, § 5.
Tenn. Code Ann. § 67-4-3001 — TN Code / Title 67 / Chapter 4 / Section 67-4-3001
Short title - Legislative intent
Status: in_force

(a) This part shall be known and may be cited as the "Local Tourism Development Zone Business Tax Act." (b) The taxes imposed by this part shall be in addition to all other privilege taxes. (c) It is the legislative intent, within the framework of this part, to recognize that there are limitations on state taxation imposed by the constitutions of the United States and of this state and not to impose the tax where prohibited by the constitutions; but it is intended to impose that tax to the extent permitted under the constitutions and the words of imposition used in this part. Acts 2007, 500, § 1.
(a) This part shall be known and may be cited as the "Local Tourism Development Zone Business Tax Act."
(b) The taxes imposed by this part shall be in addition to all other privilege taxes.
(c) It is the legislative intent, within the framework of this part, to recognize that there are limitations on state taxation imposed by the constitutions of the United States and of this state and not to impose the tax where prohibited by the constitutions; but it is intended to impose that tax to the extent permitted under the constitutions and the words of imposition used in this part.
Acts 2007, 500, § 1.
Tenn. Code Ann. § 67-4-113 — TN Code / Title 67 / Chapter 4 / Section 67-4-113
Rules and regulations - Military personnel
Status: in_force

The commissioner is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 . The commissioner shall make reasonable effort to provide notice detailing which taxes are delayed, the time limitations proposed by §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 for paying such taxes, and the type of proof that must be presented prior to the due date of the applicable tax. Notice may be made, in addition to other methods, through releases issued by the department to the media or to branches of the armed services in which such taxpayers may serve. Acts 1991, ch. 397, § 6; 2001, ch. 167, § 2; 2002, ch. 664, § 2; 2003, ch. 87, § 4.
The commissioner is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 . The commissioner shall make reasonable effort to provide notice detailing which taxes are delayed, the time limitations proposed by §§ 67-2-112(b) , 67-4-1703(c) and 67-5-2011 for paying such taxes, and the type of proof that must be presented prior to the due date of the applicable tax. Notice may be made, in addition to other methods, through releases issued by the department to the media or to branches of the armed services in which such taxpayers may serve.
Acts 1991, ch. 397, § 6; 2001, ch. 167, § 2; 2002, ch. 664, § 2; 2003, ch. 87, § 4.
Tenn. Code Ann. § 67-4-716 — TN Code / Title 67 / Chapter 4 / Section 67-4-716
Applicability of parts of chapter 1 of this title
Status: in_force

Chapter 1, parts 8, 13, 14, 15, 17 and 18 of this title shall apply to all taxes collected and administered by the commissioner under this part. Acts 1971, ch. 387, § 7; modified; Acts 1972, ch. 850, § 7; 1973, ch. 172, § 1; 1973, ch. 208, §§ 1, 2; 1977, ch. 314, § 1; T.C.A., § 67-5807; Acts 2009, ch. 530, § 84.
Chapter 1, parts 8, 13, 14, 15, 17 and 18 of this title shall apply to all taxes collected and administered by the commissioner under this part.
Acts 1971, ch. 387, § 7; modified; Acts 1972, ch. 850, § 7; 1973, ch. 172, § 1; 1973, ch. 208, §§ 1, 2; 1977, ch. 314, § 1; T.C.A., § 67-5807; Acts 2009, ch. 530, § 84.
Tenn. Code Ann. § 67-3-1402 — TN Code / Title 67 / Chapter 3 / Section 67-3-1402
Legislative intent
Status: in_force

The use of diesel fuel by commercial carriers has significant and unique impacts on the state, and the nature of the transportation industry raises significant challenges in the administration and enforcement of fuel taxes; therefore, this general assembly enacts this part to tax persons engaging in the activity of using diesel fuels to transport passengers or goods for a fee. Added by 2014 Tenn. Acts, ch. 908,s 5, eff. 7/1/2014.
The use of diesel fuel by commercial carriers has significant and unique impacts on the state, and the nature of the transportation industry raises significant challenges in the administration and enforcement of fuel taxes; therefore, this general assembly enacts this part to tax persons engaging in the activity of using diesel fuels to transport passengers or goods for a fee.
Added by 2014 Tenn. Acts, ch. 908,s 5, eff. 7/1/2014.
Tenn. Code Ann. § 67-4-1904 — TN Code / Title 67 / Chapter 4 / Section 67-4-1904
Regulations
Status: in_force

The commissioner shall promulgate those regulations necessary to implement this part. Acts 1993, ch. 437, § 1.
The commissioner shall promulgate those regulations necessary to implement this part.
Acts 1993, ch. 437, § 1.
Tenn. Code Ann. § 67-1-1628 — TN Code / Title 67 / Chapter 1 / Section 67-1-1628
Powers of collector after expiration of term
Status: in_force

Revenue collectors whose terms of office have expired, and whose successors have been elected, and who have not collected the taxes due for the time during which they held such office, shall, whenever they have paid into the treasury the amount charged against them on account of state and county revenue, have the same privileges, and be subject to the same laws, in the collection of the uncollected taxes, that are applicable to other revenue collectors. Acts 1873, ch. 6, § 1; Shan., § 953; Code 1932, § 1662; T.C.A. (orig. ed.), § 67-1502.
Revenue collectors whose terms of office have expired, and whose successors have been elected, and who have not collected the taxes due for the time during which they held such office, shall, whenever they have paid into the treasury the amount charged against them on account of state and county revenue, have the same privileges, and be subject to the same laws, in the collection of the uncollected taxes, that are applicable to other revenue collectors.
Acts 1873, ch. 6, § 1; Shan., § 953; Code 1932, § 1662; T.C.A. (orig. ed.), § 67-1502.
Tenn. Code Ann. § 67-4-202 — TN Code / Title 67 / Chapter 4 / Section 67-4-202
Engaging in business without compliance a public nuisance
Status: in_force

The engaging in any business declared in parts 2-6 of this chapter to be a taxable privilege without compliance with such parts is declared to be a public nuisance. Acts 1937, ch. 108, art. 3, § 9; C. Supp. 1950, § 1248.12 (Williams, § 1248.142c); T.C.A. (orig. ed.), § 67-4329.
The engaging in any business declared in parts 2-6 of this chapter to be a taxable privilege without compliance with such parts is declared to be a public nuisance.
Acts 1937, ch. 108, art. 3, § 9; C. Supp. 1950, § 1248.12 (Williams, § 1248.142c); T.C.A. (orig. ed.), § 67-4329.
Tenn. Code Ann. § 67-1-708 — TN Code / Title 67 / Chapter 1 / Section 67-1-708
Waiver of enforcement and collection
Status: in_force

The commissioner may waive enforcement and collection of any tax imposed under any revenue laws administered by the commissioner, in any case of deficiency, if: (1) The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due; (2) The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and (3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment. Acts 1985, ch. 297, § 1.
The commissioner may waive enforcement and collection of any tax imposed under any revenue laws administered by the commissioner, in any case of deficiency, if:
(1) The amount of such deficiency is the lesser of ten dollars ($10.00) or ten percent (10%) of the total tax due;
(2) The commissioner determines that the cost to the department to collect such deficiency would be equal to or greater than the tax collected; and
(3) The commissioner determines that the deficiency does not result from fraud or an intention to avoid payment.
Acts 1985, ch. 297, § 1.
Tenn. Code Ann. § 67-4-506 — TN Code / Title 67 / Chapter 4 / Section 67-4-506
Vending machines benefiting charities
Status: in_force

(a) (1) Each person operating any vending machine for the benefit of a charitable nonprofit organization, by which merchandise of the market value of the coin deposited not exceeding twenty-five cents (25¢) is sold or delivered to customers, shall have the privilege and option of registration with the department of revenue, reporting gross receipts vended through such machines, and paying tax on such gross receipts, in lieu of sales tax, at the rate of one and one-half percent (1.5%) of the gross receipts from the machines, except that the percentage shall be two and one-half percent (2.5%) of the gross receipts of all tobacco items from the machines, in the same manner, with the same privileges and exemptions, and under the same regulation and administration as the tax codified in § 67-4-402 . (2) For purposes of this section, "vending machine" means any machine built such that only a fixed, predetermined price can be paid for the item dispensed by such machine, the machine cannot return or make change, and the machine cannot be adjusted, mechanically, electronically or otherwise, to change the price charged for the item. (3) Gross receipts taxed under this section shall be exempt from the sales and use tax levied by chapter 6 of this title. (b) To comply with the option in subsection (a), the name and address of the owner, and, if different from the owner, the name and address of the charitable nonprofit organization must appear upon each vending machine, and each vending machine must have a permanent registration on forms provided by the department, at a cost for which the department may charge one dollar ($1.00) each, plus a fee of two dollars ($2.00) for each individual company so permanently registering. (c) Any person, firm or corporation engaged in this business shall immediately notify the department of its options to pay under this chapter, and, failing to notify the department, shall pay sales tax as provided by law. Acts 2003, ch. 358, § 1.
(a) (1) Each person operating any vending machine for the benefit of a charitable nonprofit organization, by which merchandise of the market value of the coin deposited not exceeding twenty-five cents (25¢) is sold or delivered to customers, shall have the privilege and option of registration with the department of revenue, reporting gross receipts vended through such machines, and paying tax on such gross receipts, in lieu of sales tax, at the rate of one and one-half percent (1.5%) of the gross receipts from the machines, except that the percentage shall be two and one-half percent (2.5%) of the gross receipts of all tobacco items from the machines, in the same manner, with the same privileges and exemptions, and under the same regulation and administration as the tax codified in § 67-4-402 . (2) For purposes of this section, "vending machine" means any machine built such that only a fixed, predetermined price can be paid for the item dispensed by such machine, the machine cannot return or make change, and the machine cannot be adjusted, mechanically, electronically or otherwise, to change the price charged for the item. (3) Gross receipts taxed under this section shall be exempt from the sales and use tax levied by chapter 6 of this title.
(1) Each person operating any vending machine for the benefit of a charitable nonprofit organization, by which merchandise of the market value of the coin deposited not exceeding twenty-five cents (25¢) is sold or delivered to customers, shall have the privilege and option of registration with the department of revenue, reporting gross receipts vended through such machines, and paying tax on such gross receipts, in lieu of sales tax, at the rate of one and one-half percent (1.5%) of the gross receipts from the machines, except that the percentage shall be two and one-half percent (2.5%) of the gross receipts of all tobacco items from the machines, in the same manner, with the same privileges and exemptions, and under the same regulation and administration as the tax codified in § 67-4-402 .
(2) For purposes of this section, "vending machine" means any machine built such that only a fixed, predetermined price can be paid for the item dispensed by such machine, the machine cannot return or make change, and the machine cannot be adjusted, mechanically, electronically or otherwise, to change the price charged for the item.
(3) Gross receipts taxed under this section shall be exempt from the sales and use tax levied by chapter 6 of this title.
(b) To comply with the option in subsection (a), the name and address of the owner, and, if different from the owner, the name and address of the charitable nonprofit organization must appear upon each vending machine, and each vending machine must have a permanent registration on forms provided by the department, at a cost for which the department may charge one dollar ($1.00) each, plus a fee of two dollars ($2.00) for each individual company so permanently registering.
(c) Any person, firm or corporation engaged in this business shall immediately notify the department of its options to pay under this chapter, and, failing to notify the department, shall pay sales tax as provided by law.
Acts 2003, ch. 358, § 1.
Tenn. Code Ann. § 67-5-1202 — TN Code / Title 67 / Chapter 5 / Section 67-5-1202
Place of assessment
Status: in_force

The corporate property and capital stock referred to in § 67-5-1201 shall be assessed at the following places: (1) The real property and tangible personal property shall be assessed and taxed where situated; and (2) The balance of such corporate property and capital stock shall be assessed and taxed in the county or civil district in which the principal office of such company is maintained. Acts 1968, ch. 431, § 2; T.C.A., § 67-730.
The corporate property and capital stock referred to in § 67-5-1201 shall be assessed at the following places:
(1) The real property and tangible personal property shall be assessed and taxed where situated; and
(2) The balance of such corporate property and capital stock shall be assessed and taxed in the county or civil district in which the principal office of such company is maintained.
Acts 1968, ch. 431, § 2; T.C.A., § 67-730.
Tenn. Code Ann. § 67-4-1905 — TN Code / Title 67 / Chapter 4 / Section 67-4-1905
Disposition of revenues
Status: in_force

(a) All revenue received by the commissioner from this surcharge or tax shall be deposited into the state general fund, except as provided in subsection (b). (b) In each fiscal year, one and one-half million dollars ($1,500,000) shall be allocated to the department of safety to be used exclusively to train, equip, and pay members of the Tennessee highway patrol. Acts 1993, ch. 437, § 1; 1997, ch. 530, § 2.
(a) All revenue received by the commissioner from this surcharge or tax shall be deposited into the state general fund, except as provided in subsection (b).
(b) In each fiscal year, one and one-half million dollars ($1,500,000) shall be allocated to the department of safety to be used exclusively to train, equip, and pay members of the Tennessee highway patrol.
Acts 1993, ch. 437, § 1; 1997, ch. 530, § 2.
Tenn. Code Ann. § 67-3-411 — TN Code / Title 67 / Chapter 3 / Section 67-3-411
Agricultural use refunds - Gasoline
Status: in_force

(a) Any person who shall use any taxable gasoline for agricultural purposes as defined in part 1 of this chapter on which the gasoline tax has been paid shall be entitled to a refund of the gasoline tax except one cent (1¢) per gallon; but there shall be no refund of the special privilege tax on gasoline imposed under § 67-3-203 or the environmental assurance fee on gasoline imposed under § 67-3-204 . (b) No refund under this section shall be authorized, unless: (1) A claim is submitted containing a declaration that it is made under the penalty of perjury and also containing all of the information that the commissioner may require, and filed with the commissioner either semiannually or annually, on or before April 15 and October 15 following the end of each semiannual period ending on the immediately preceding December 31 and June 30 respectively, or on April 15 of the following year if filed annually; (2) Each purchase made is of fifty gallons (50 gals.) or more; and (3) The amount of the refund payable is twenty-five dollars ($25.00) or more for any one (1) claim period. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1511.
(a) Any person who shall use any taxable gasoline for agricultural purposes as defined in part 1 of this chapter on which the gasoline tax has been paid shall be entitled to a refund of the gasoline tax except one cent (1¢) per gallon; but there shall be no refund of the special privilege tax on gasoline imposed under § 67-3-203 or the environmental assurance fee on gasoline imposed under § 67-3-204 .
(b) No refund under this section shall be authorized, unless: (1) A claim is submitted containing a declaration that it is made under the penalty of perjury and also containing all of the information that the commissioner may require, and filed with the commissioner either semiannually or annually, on or before April 15 and October 15 following the end of each semiannual period ending on the immediately preceding December 31 and June 30 respectively, or on April 15 of the following year if filed annually; (2) Each purchase made is of fifty gallons (50 gals.) or more; and (3) The amount of the refund payable is twenty-five dollars ($25.00) or more for any one (1) claim period.
(1) A claim is submitted containing a declaration that it is made under the penalty of perjury and also containing all of the information that the commissioner may require, and filed with the commissioner either semiannually or annually, on or before April 15 and October 15 following the end of each semiannual period ending on the immediately preceding December 31 and June 30 respectively, or on April 15 of the following year if filed annually;
(2) Each purchase made is of fifty gallons (50 gals.) or more; and
(3) The amount of the refund payable is twenty-five dollars ($25.00) or more for any one (1) claim period.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1511.
Tenn. Code Ann. § 67-6-802 — TN Code / Title 67 / Chapter 6 / Section 67-6-802
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) For purposes of §§ 67-6-803 and 67-6-804 , "agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures; for purposes of §§ 67-6-804 - 67-6-806, "agreement" means the agreement styled "Streamlined Sales and Use Tax Agreement", adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement so long as the amendment has also been adopted by the Streamlined Sales Tax governing board. (2) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; (3) "Sales tax" means the sales tax levied under this chapter; (4) "Seller" means any person making sales, leases, or rentals of personal property or services; (5) "State" means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico; and (6) "Use tax" means the use tax levied under this chapter. Acts 2001, ch. 312, § 1; 2003, ch. 357, § 72; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 121-123.
As used in this part, unless the context otherwise requires:
(1) For purposes of §§ 67-6-803 and 67-6-804 , "agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures; for purposes of §§ 67-6-804 - 67-6-806, "agreement" means the agreement styled "Streamlined Sales and Use Tax Agreement", adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement so long as the amendment has also been adopted by the Streamlined Sales Tax governing board.
(2) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;
(3) "Sales tax" means the sales tax levied under this chapter;
(4) "Seller" means any person making sales, leases, or rentals of personal property or services;
(5) "State" means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico; and
(6) "Use tax" means the use tax levied under this chapter.
Acts 2001, ch. 312, § 1; 2003, ch. 357, § 72; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 121-123.
Tenn. Code Ann. § 67-4-108 — TN Code / Title 67 / Chapter 4 / Section 67-4-108
Reporting persons liable for tax
Status: in_force

(a) It is the duty of the assessor to make a return to the county clerk of the name of each person engaged in any business liable in any way to pay a privilege tax, in each district or ward under the provisions of the law. (b) It is the duty of the county mayor and of the county clerk to examine the list of names so returned, and compare the list with the list of persons paying privileges, and report the result to the county legislative body at the July term following the assessment. The report shall be read in a full meeting of the county legislative body and entered upon the minutes of the county legislative body. Acts 1895, ch. 120, § 66; 1907, ch. 602, § 45; Shan., § 694; Code 1932, § 1125; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), § 67-5310; Acts 2003, ch. 90, § 2.
(a) It is the duty of the assessor to make a return to the county clerk of the name of each person engaged in any business liable in any way to pay a privilege tax, in each district or ward under the provisions of the law.
(b) It is the duty of the county mayor and of the county clerk to examine the list of names so returned, and compare the list with the list of persons paying privileges, and report the result to the county legislative body at the July term following the assessment. The report shall be read in a full meeting of the county legislative body and entered upon the minutes of the county legislative body.
Acts 1895, ch. 120, § 66; 1907, ch. 602, § 45; Shan., § 694; Code 1932, § 1125; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), § 67-5310; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-1-1706 — TN Code / Title 67 / Chapter 1 / Section 67-1-1706
Disclosure to parties in interest
Status: in_force

(a) If a notice of lien has been filed pursuant to law, the amount of the outstanding obligation secured by such lien may be disclosed to any person or that person's agent who has a right in the property subject to such lien or intends to obtain a right in such property. (b) If any taxpayer is required to submit a bond to secure the payment of any taxes that may be due to the department, the amount of the outstanding obligation of the taxpayer may be disclosed to any person who stands as surety on the bond for such taxpayer. Acts 1977, ch. 152, § 1; T.C.A., § 67-136.
(a) If a notice of lien has been filed pursuant to law, the amount of the outstanding obligation secured by such lien may be disclosed to any person or that person's agent who has a right in the property subject to such lien or intends to obtain a right in such property.
(b) If any taxpayer is required to submit a bond to secure the payment of any taxes that may be due to the department, the amount of the outstanding obligation of the taxpayer may be disclosed to any person who stands as surety on the bond for such taxpayer.
Acts 1977, ch. 152, § 1; T.C.A., § 67-136.
Tenn. Code Ann. § 67-4-1011 — TN Code / Title 67 / Chapter 4 / Section 67-4-1011
Records and reports
Status: in_force

(a) (1) The commissioner is authorized and empowered to prescribe the methods to be used by dealers and distributors in recording purchases and sales of tobacco products and purchases and consumption of tobacco tax stamps. (2) The commissioner is further authorized and empowered to require persons selling, distributing, or dealing in tobacco products to file such reports with the department in the manner and at such times as the commissioner may deem necessary in carrying out this part. (b) In any case where a person cannot produce evidence of sufficient stamps purchased or other payment of the tax imposed to cover all of any tobacco products received, it may be assumed that such products were disposed of without having either the proper stamps affixed or the tax paid on the tobacco products. (c) (1) Every common carrier transporting cigars, cigarettes, manufactured tobacco or snuff in this state shall keep a complete record of all tobacco products handled in each transaction, separately, and shall show the transportation of such tobacco products, both interstate and intrastate. (2) Every common carrier in this state shall give and permit the commissioner free access to such books and records, and furnish such information and reports as the commissioner may require. (3) Any person violating this subsection (c) commits a Class A misdemeanor. (d) A cigarette rolling machine operator must keep records both of tobacco sold for use in the operator's cigarette rolling machine and of any cigarettes made from such tobacco through use of the cigarette rolling machine. Acts 1937, ch. 133, §§ 9, 10; C. Supp. 1950, §§ 1238.6, 1238.7 (Williams, §§ 1213.9, 1213.10); Acts 1968, ch. 623, § 3; 1970, ch. 407, § 3; 1977, ch. 352, § 2; T.C.A. (orig. ed.), §§ 67-3109, 67-3112; Acts 1988, ch. 526, § 36; 1989, ch. 591, §§ 1, 6; 2012, ch. 1066, § 4.
(a) (1) The commissioner is authorized and empowered to prescribe the methods to be used by dealers and distributors in recording purchases and sales of tobacco products and purchases and consumption of tobacco tax stamps. (2) The commissioner is further authorized and empowered to require persons selling, distributing, or dealing in tobacco products to file such reports with the department in the manner and at such times as the commissioner may deem necessary in carrying out this part.
(1) The commissioner is authorized and empowered to prescribe the methods to be used by dealers and distributors in recording purchases and sales of tobacco products and purchases and consumption of tobacco tax stamps.
(2) The commissioner is further authorized and empowered to require persons selling, distributing, or dealing in tobacco products to file such reports with the department in the manner and at such times as the commissioner may deem necessary in carrying out this part.
(b) In any case where a person cannot produce evidence of sufficient stamps purchased or other payment of the tax imposed to cover all of any tobacco products received, it may be assumed that such products were disposed of without having either the proper stamps affixed or the tax paid on the tobacco products.
(c) (1) Every common carrier transporting cigars, cigarettes, manufactured tobacco or snuff in this state shall keep a complete record of all tobacco products handled in each transaction, separately, and shall show the transportation of such tobacco products, both interstate and intrastate. (2) Every common carrier in this state shall give and permit the commissioner free access to such books and records, and furnish such information and reports as the commissioner may require. (3) Any person violating this subsection (c) commits a Class A misdemeanor.
(1) Every common carrier transporting cigars, cigarettes, manufactured tobacco or snuff in this state shall keep a complete record of all tobacco products handled in each transaction, separately, and shall show the transportation of such tobacco products, both interstate and intrastate.
(2) Every common carrier in this state shall give and permit the commissioner free access to such books and records, and furnish such information and reports as the commissioner may require.
(3) Any person violating this subsection (c) commits a Class A misdemeanor.
(d) A cigarette rolling machine operator must keep records both of tobacco sold for use in the operator's cigarette rolling machine and of any cigarettes made from such tobacco through use of the cigarette rolling machine.
Acts 1937, ch. 133, §§ 9, 10; C. Supp. 1950, §§ 1238.6, 1238.7 (Williams, §§ 1213.9, 1213.10); Acts 1968, ch. 623, § 3; 1970, ch. 407, § 3; 1977, ch. 352, § 2; T.C.A. (orig. ed.), §§ 67-3109, 67-3112; Acts 1988, ch. 526, § 36; 1989, ch. 591, §§ 1, 6; 2012, ch. 1066, § 4.
Tenn. Code Ann. § 67-4-2909 — TN Code / Title 67 / Chapter 4 / Section 67-4-2909
Adoption of capital improvement program required
Status: in_force

A governing body shall not levy a tax pursuant to this part, unless it has adopted a capital improvement program. The adopted capital improvement program may be amended by the governing body. Acts 2006, ch. 953, § 1.
A governing body shall not levy a tax pursuant to this part, unless it has adopted a capital improvement program. The adopted capital improvement program may be amended by the governing body.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-4-701 — TN Code / Title 67 / Chapter 4 / Section 67-4-701
Short title - Nature of tax - Legislative intent
Status: in_force

(a) This part shall be known and may be cited as the "Business Tax Act" and the taxes imposed by this part shall be in addition to all other privilege taxes. (b) It is the legislative intent that the taxes imposed by this part shall be in lieu of any or all ad valorem taxes on the inventories of merchandise held for sale or exchange by persons taxable under this part. (c) It is the legislative intent, within the framework of this part, to recognize that there are limitations upon state taxation imposed by the constitutions of the United States and of this state and not to impose the tax where prohibited by the constitutions; but it is intended to impose that tax to the extent permitted under such constitutions and the words of imposition used in this section. Acts 1971, ch. 387, §§ 1, 21; 1972, ch. 850, § 1; T.C.A., §§ 67-5801, 67-5820; Acts 1984, ch. 832, § 26.
(a) This part shall be known and may be cited as the "Business Tax Act" and the taxes imposed by this part shall be in addition to all other privilege taxes.
(b) It is the legislative intent that the taxes imposed by this part shall be in lieu of any or all ad valorem taxes on the inventories of merchandise held for sale or exchange by persons taxable under this part.
(c) It is the legislative intent, within the framework of this part, to recognize that there are limitations upon state taxation imposed by the constitutions of the United States and of this state and not to impose the tax where prohibited by the constitutions; but it is intended to impose that tax to the extent permitted under such constitutions and the words of imposition used in this section.
Acts 1971, ch. 387, §§ 1, 21; 1972, ch. 850, § 1; T.C.A., §§ 67-5801, 67-5820; Acts 1984, ch. 832, § 26.
Tenn. Code Ann. § 67-1-206 — TN Code / Title 67 / Chapter 1 / Section 67-1-206
Information and records required
Status: in_force

(a) The board may require that local assessors of local property and boards of equalization submit to the division of property assessments such information as may be necessary to provide for the analysis of assessments and the continued maintenance of ownership, appraisal, classification, and assessment information. (b) Based upon the information provided by local assessors of property and boards of equalization, the division of property assessments shall provide to such local taxing jurisdictions, as may be determined by the state board of equalization, the continued maintenance of ownership index cards, property record cards, assessment rolls, tax rolls, tax bills, tax receipts, and such other information as may be required by the state board of equalization. Acts 1973, ch. 226, § 2; T.C.A., § 67-236.
(a) The board may require that local assessors of local property and boards of equalization submit to the division of property assessments such information as may be necessary to provide for the analysis of assessments and the continued maintenance of ownership, appraisal, classification, and assessment information.
(b) Based upon the information provided by local assessors of property and boards of equalization, the division of property assessments shall provide to such local taxing jurisdictions, as may be determined by the state board of equalization, the continued maintenance of ownership index cards, property record cards, assessment rolls, tax rolls, tax bills, tax receipts, and such other information as may be required by the state board of equalization.
Acts 1973, ch. 226, § 2; T.C.A., § 67-236.
Tenn. Code Ann. § 67-1-705 — TN Code / Title 67 / Chapter 1 / Section 67-1-705
Collection fees
Status: in_force

No clerk, or other officer, shall make any charge for any statement, certificate, or receipt for taxes, except as provided in § 67-5-2007 . Nothing in this section shall be construed to limit the ability of the trustee to request the taxpayer to include a self-addressed, stamped envelope if the taxpayer desires the trustee to mail a separate receipt of the payment of taxes to the taxpayer pursuant to § 67-1-704(b)(2)(B) . Acts 1881, ch. 163, § 1; Shan., § 874; mod. Code 1932, § 1563; T.C.A. (orig. ed.), § 67-1119; Acts 2004, ch. 682, § 2.
No clerk, or other officer, shall make any charge for any statement, certificate, or receipt for taxes, except as provided in § 67-5-2007 . Nothing in this section shall be construed to limit the ability of the trustee to request the taxpayer to include a self-addressed, stamped envelope if the taxpayer desires the trustee to mail a separate receipt of the payment of taxes to the taxpayer pursuant to § 67-1-704(b)(2)(B) .
Acts 1881, ch. 163, § 1; Shan., § 874; mod. Code 1932, § 1563; T.C.A. (orig. ed.), § 67-1119; Acts 2004, ch. 682, § 2.
Tenn. Code Ann. § 67-8-105 — TN Code / Title 67 / Chapter 8 / Section 67-8-105
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Gifts between or by spouses
Status: in_force

(a) Where a donor transfers during the calendar year by gift an interest in any property specified in § 67-8-101(a) or (b) to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction, in computing taxable gifts an amount equal to the gift. Section 2523(b)-(g) of the Internal Revenue Code ( 26 U.S.C. § 2523(b)-(g) ), shall be applicable to this deduction; provided, that the election specified in § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) ), is made to the department of revenue; and provided further, that the reference to "subsection (a)" in paragraph (1)(A) of § 2523(f) shall be treated as meaning the first sentence of this subsection (a). (b) A gift made by one (1) spouse to any person other than the donor's spouse shall, for purposes of this chapter, be considered as made one-half (1/2) by the donor and one-half (1/2) by the donor's spouse. This subsection (b) shall not apply with respect to a gift by a spouse of an interest in property, if the donor creates in the donor's spouse a general power of appointment, as defined in § 2514(c) of the Internal Revenue Code ( 26 U.S.C. § 2514(c) ), over such interest. For purposes of this subsection (b), an individual shall be considered as the spouse of another individual only if the spouse is married to such individual at the time of the gift and does not remarry during the remainder of the calendar year. The liability for gift tax with respect to gifts made under this subsection (b) shall be joint and several between the spouses. This subsection (b) shall apply only if both spouses have signified, under rules promulgated by the commissioner, their consent to the application of this subsection (b) in the case of all such gifts made during the calendar year by either while married to the other. Acts 1939, ch. 137, § 4; C. Supp. 1950, § 1295.4 (Williams, § 1328.40); Acts 1965, ch. 19, § 1; 1978, ch. 731, § 17; 1983, ch. 73, § 11; T.C.A. (orig. ed.), § 67-2505(e), (f); Acts 1993, ch. 483, § 1.
(a) Where a donor transfers during the calendar year by gift an interest in any property specified in § 67-8-101(a) or (b) to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction, in computing taxable gifts an amount equal to the gift. Section 2523(b)-(g) of the Internal Revenue Code ( 26 U.S.C. § 2523(b)-(g) ), shall be applicable to this deduction; provided, that the election specified in § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) ), is made to the department of revenue; and provided further, that the reference to "subsection (a)" in paragraph (1)(A) of § 2523(f) shall be treated as meaning the first sentence of this subsection (a).
(b) A gift made by one (1) spouse to any person other than the donor's spouse shall, for purposes of this chapter, be considered as made one-half (1/2) by the donor and one-half (1/2) by the donor's spouse. This subsection (b) shall not apply with respect to a gift by a spouse of an interest in property, if the donor creates in the donor's spouse a general power of appointment, as defined in § 2514(c) of the Internal Revenue Code ( 26 U.S.C. § 2514(c) ), over such interest. For purposes of this subsection (b), an individual shall be considered as the spouse of another individual only if the spouse is married to such individual at the time of the gift and does not remarry during the remainder of the calendar year. The liability for gift tax with respect to gifts made under this subsection (b) shall be joint and several between the spouses. This subsection (b) shall apply only if both spouses have signified, under rules promulgated by the commissioner, their consent to the application of this subsection (b) in the case of all such gifts made during the calendar year by either while married to the other.
Acts 1939, ch. 137, § 4; C. Supp. 1950, § 1295.4 (Williams, § 1328.40); Acts 1965, ch. 19, § 1; 1978, ch. 731, § 17; 1983, ch. 73, § 11; T.C.A. (orig. ed.), § 67-2505(e), (f); Acts 1993, ch. 483, § 1.
Tenn. Code Ann. § 67-1-1618 — TN Code / Title 67 / Chapter 1 / Section 67-1-1618
Officials by whom suit brought
Status: in_force

(a) The motion or suit in favor of the state may be in the name of the state, and shall be brought by the county auditors or by the district attorney general of the district where it is instituted upon the request of the county auditors made upon direction of the commissioner and state treasurer. (b) The motion or suit by the county may be brought in the name of the state, for the use of the county, by the district attorney general or by counsel employed for that purpose. (c) A motion or suit in favor of the municipality may be in the name of the state for the use of such municipality by the mayor of the city or the city attorney. Acts 1907, ch. 602, § 71; Shan., §§ 928a3-928a5; Code 1932, §§ 1637-1639; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; modified; T.C.A. (orig. ed.), § 67-1617.
(a) The motion or suit in favor of the state may be in the name of the state, and shall be brought by the county auditors or by the district attorney general of the district where it is instituted upon the request of the county auditors made upon direction of the commissioner and state treasurer.
(b) The motion or suit by the county may be brought in the name of the state, for the use of the county, by the district attorney general or by counsel employed for that purpose.
(c) A motion or suit in favor of the municipality may be in the name of the state for the use of such municipality by the mayor of the city or the city attorney.
Acts 1907, ch. 602, § 71; Shan., §§ 928a3-928a5; Code 1932, §§ 1637-1639; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; modified; T.C.A. (orig. ed.), § 67-1617.
Tenn. Code Ann. § 67-4-1201 — TN Code / Title 67 / Chapter 4 / Section 67-4-1201
Part definitions
Status: in_force

As used in this part: (1) "Adult performance business" means a business that: (A) Is an adult cabaret or other adult-oriented establishment, as defined in § 7-51-1102 or § 7-51-1401 ; (B) Provides live nude entertainment or live nude performances for an audience of two (2) or more individuals; and (C) Permits the consumption of beer, wine, liquor, or other alcoholic beverages on the premises; (2) "Department" means the department of revenue; and (3) "Nude" means: (A) Entirely unclothed; or (B) Clothed in a manner that exposes to public view, at any time, the bare female breast below a point immediately above the top of the areola, human genitals, pubic region, or buttocks, even if partially covered by opaque material or completely covered by translucent material, including swim suits, lingerie, or latex covering. Added by 2018 Tenn. Acts, ch. 764,s 1, eff. 7/1/2018.
As used in this part:
(1) "Adult performance business" means a business that: (A) Is an adult cabaret or other adult-oriented establishment, as defined in § 7-51-1102 or § 7-51-1401 ; (B) Provides live nude entertainment or live nude performances for an audience of two (2) or more individuals; and (C) Permits the consumption of beer, wine, liquor, or other alcoholic beverages on the premises;
(A) Is an adult cabaret or other adult-oriented establishment, as defined in § 7-51-1102 or § 7-51-1401 ;
(B) Provides live nude entertainment or live nude performances for an audience of two (2) or more individuals; and
(C) Permits the consumption of beer, wine, liquor, or other alcoholic beverages on the premises;
(2) "Department" means the department of revenue; and
(3) "Nude" means: (A) Entirely unclothed; or (B) Clothed in a manner that exposes to public view, at any time, the bare female breast below a point immediately above the top of the areola, human genitals, pubic region, or buttocks, even if partially covered by opaque material or completely covered by translucent material, including swim suits, lingerie, or latex covering.
(A) Entirely unclothed; or
(B) Clothed in a manner that exposes to public view, at any time, the bare female breast below a point immediately above the top of the areola, human genitals, pubic region, or buttocks, even if partially covered by opaque material or completely covered by translucent material, including swim suits, lingerie, or latex covering.
Added by 2018 Tenn. Acts, ch. 764,s 1, eff. 7/1/2018.
Tenn. Code Ann. § 67-1-1420 — TN Code / Title 67 / Chapter 1 / Section 67-1-1420
Sale - Redemption of property
Status: in_force

(a) Before Sale. Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner or the commissioner's delegate at any time prior to the sale of the property, and, upon such payment, the commissioner or the commissioner's delegate shall restore such property to the person, and all further proceedings in connection with the levy on such property shall cease from the time of such payment. (b) Redemption of Real Estate After Sale. (1) Period. The owners of any real property sold as provided in §§ 67-1-1414 - 67-1-1418, their heirs, executors or administrators, or any person having any interest in the property, or a lien on the property, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within one hundred twenty (120) days after the sale of the property. (2) Price. Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case the purchaser cannot be found in the county in which the property to be redeemed is situated, then to the commissioner or the commissioner's delegate, for the use of the purchaser, the purchaser's heirs, or assigns, the amount paid by such purchaser and interest on the amount paid at the current composite prime rate as published by the federal reserve board as of the date of purchase. (3) Record. When any lands sold are redeemed as provided in this section, the commissioner or the commissioner's delegate shall cause entry of the fact to be made upon the record provided for in § 67-1-1424 , and such entry shall be evidence of such redemption. Acts 1972, ch. 762, § 6; 1983, ch. 182, § 4; T.C.A., § 67-6017.
(a) Before Sale. Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner or the commissioner's delegate at any time prior to the sale of the property, and, upon such payment, the commissioner or the commissioner's delegate shall restore such property to the person, and all further proceedings in connection with the levy on such property shall cease from the time of such payment.
(b) Redemption of Real Estate After Sale. (1) Period. The owners of any real property sold as provided in §§ 67-1-1414 - 67-1-1418, their heirs, executors or administrators, or any person having any interest in the property, or a lien on the property, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within one hundred twenty (120) days after the sale of the property. (2) Price. Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case the purchaser cannot be found in the county in which the property to be redeemed is situated, then to the commissioner or the commissioner's delegate, for the use of the purchaser, the purchaser's heirs, or assigns, the amount paid by such purchaser and interest on the amount paid at the current composite prime rate as published by the federal reserve board as of the date of purchase. (3) Record. When any lands sold are redeemed as provided in this section, the commissioner or the commissioner's delegate shall cause entry of the fact to be made upon the record provided for in § 67-1-1424 , and such entry shall be evidence of such redemption.
(1) Period. The owners of any real property sold as provided in §§ 67-1-1414 - 67-1-1418, their heirs, executors or administrators, or any person having any interest in the property, or a lien on the property, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within one hundred twenty (120) days after the sale of the property.
(2) Price. Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case the purchaser cannot be found in the county in which the property to be redeemed is situated, then to the commissioner or the commissioner's delegate, for the use of the purchaser, the purchaser's heirs, or assigns, the amount paid by such purchaser and interest on the amount paid at the current composite prime rate as published by the federal reserve board as of the date of purchase.
(3) Record. When any lands sold are redeemed as provided in this section, the commissioner or the commissioner's delegate shall cause entry of the fact to be made upon the record provided for in § 67-1-1424 , and such entry shall be evidence of such redemption.
Acts 1972, ch. 762, § 6; 1983, ch. 182, § 4; T.C.A., § 67-6017.
Tenn. Code Ann. § 67-6-395 — TN Code / Title 67 / Chapter 6 / Section 67-6-395
Exemption for use of computer software developed, fabricated, and repaired by an affiliated company
Status: in_force

(a) There is exempt from the tax imposed by this chapter the use of computer software that is developed and fabricated by an affiliated company, regardless of whether such software is accessed and used as described in § 67-6-231(b) or delivered by other means. (b) There is exempt from the tax imposed by this chapter the repair of computer software or any other services otherwise taxable that are rendered by a company for an affiliated company. (c) For purposes of this section, companies are affiliated only if: (1) Either company directly owns or controls one hundred percent (100%) of the ownership interest of the other company; or (2) One hundred percent (100%) of the ownership interest of both companies is owned or controlled by a common parent. Amended by 2015 Tenn. Acts, ch. 514,s 25, eff. 7/1/2015. Acts 2006, ch. 1019, § 40; 2009, ch. 530, § 68.
(a) There is exempt from the tax imposed by this chapter the use of computer software that is developed and fabricated by an affiliated company, regardless of whether such software is accessed and used as described in § 67-6-231(b) or delivered by other means.
(b) There is exempt from the tax imposed by this chapter the repair of computer software or any other services otherwise taxable that are rendered by a company for an affiliated company.
(c) For purposes of this section, companies are affiliated only if: (1) Either company directly owns or controls one hundred percent (100%) of the ownership interest of the other company; or (2) One hundred percent (100%) of the ownership interest of both companies is owned or controlled by a common parent.
(1) Either company directly owns or controls one hundred percent (100%) of the ownership interest of the other company; or
(2) One hundred percent (100%) of the ownership interest of both companies is owned or controlled by a common parent.
Amended by 2015 Tenn. Acts, ch. 514,s 25, eff. 7/1/2015.
Acts 2006, ch. 1019, § 40; 2009, ch. 530, § 68.
Tenn. Code Ann. § 67-5-1010 — TN Code / Title 67 / Chapter 5 / Section 67-5-1010
Noncompliance by assessor
Status: in_force

In the event that any assessor of property fails to properly carry out the assessor of property's duties in accordance with this part, all compensation to such assessor shall be discontinued pursuant to § 67-5-305 . Acts 1982, ch. 818, § 2; T.C.A., § 67-659; Acts 2008, ch. 971, § 1.
In the event that any assessor of property fails to properly carry out the assessor of property's duties in accordance with this part, all compensation to such assessor shall be discontinued pursuant to § 67-5-305 .
Acts 1982, ch. 818, § 2; T.C.A., § 67-659; Acts 2008, ch. 971, § 1.
Tenn. Code Ann. § 67-6-309 — TN Code / Title 67 / Chapter 6 / Section 67-6-309
Rental from films, transcriptions and recordings
Status: in_force

(a) There is exempt from the tax imposed by this chapter all rental for films to theaters that pay the tax imposed by § 67-6-212 on admissions to theaters or any admissions tax or gross receipts tax imposed on theaters in lieu of § 67-6-212 . There is also exempt from this chapter all rental for films, transcriptions and recordings to radio stations and television stations operating under a certificate from the federal communications commission. (b) Persons qualifying for the exemption as provided in subsection (a) shall also be exempt from any portion of the gross receipts tax as provided in § 67-4-708 . Acts 1951, ch. 172, § 1; 1953, ch. 128, § 1 (Williams, § 1328.27); modified; T.C.A. (orig. ed.), § 67-3013; Acts 1985, ch. 137, § 1; 1985, ch. 452, § 9.
(a) There is exempt from the tax imposed by this chapter all rental for films to theaters that pay the tax imposed by § 67-6-212 on admissions to theaters or any admissions tax or gross receipts tax imposed on theaters in lieu of § 67-6-212 . There is also exempt from this chapter all rental for films, transcriptions and recordings to radio stations and television stations operating under a certificate from the federal communications commission.
(b) Persons qualifying for the exemption as provided in subsection (a) shall also be exempt from any portion of the gross receipts tax as provided in § 67-4-708 .
Acts 1951, ch. 172, § 1; 1953, ch. 128, § 1 (Williams, § 1328.27); modified; T.C.A. (orig. ed.), § 67-3013; Acts 1985, ch. 137, § 1; 1985, ch. 452, § 9.
Tenn. Code Ann. § 67-3-1113 — TN Code / Title 67 / Chapter 3 / Section 67-3-1113
Compressed natural gas - Rate of tax
Status: in_force

(a) A use tax is imposed on compressed natural gas and hydrogen gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on compressed natural gas and hydrogen gas, a gallon equivalent factor of five and sixty-six one-hundredths pounds (5.66 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, sixteen cents (16¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, eighteen cents (18¢) per gallon; and (3) On or after July 1, 2019, twenty-one cents (21¢) per gallon. (b) Governmental agencies are exempt from the tax imposed by subsection (a). Amended by 2024 Tenn. Acts, ch. 859,s 3, eff. 1/1/2025. Amended by 2017 Tenn. Acts, ch. 181, s 26, eff. 7/1/2017. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2213.
(a) A use tax is imposed on compressed natural gas and hydrogen gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on compressed natural gas and hydrogen gas, a gallon equivalent factor of five and sixty-six one-hundredths pounds (5.66 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, sixteen cents (16¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, eighteen cents (18¢) per gallon; and (3) On or after July 1, 2019, twenty-one cents (21¢) per gallon.
(1) On or after July 1, 2017, through June 30, 2018, sixteen cents (16¢) per gallon;
(2) On or after July 1, 2018, through June 30, 2019, eighteen cents (18¢) per gallon; and
(3) On or after July 1, 2019, twenty-one cents (21¢) per gallon.
(b) Governmental agencies are exempt from the tax imposed by subsection (a).
Amended by 2024 Tenn. Acts, ch. 859,s 3, eff. 1/1/2025.
Amended by 2017 Tenn. Acts, ch. 181, s 26, eff. 7/1/2017.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2213.
Tenn. Code Ann. § 67-6-343 — TN Code / Title 67 / Chapter 6 / Section 67-6-343
Motor vehicles - Exemption from sales tax
Status: in_force

(a) There is exempt from the sales tax the retail sale of motor vehicles subject to registration and titling in this state pursuant to § 55-3-101 that are not registered and titled in this state, but are removed for use in another state within three (3) calendar days of purchase. Use of such motor vehicles within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax. For the purposes of this section, vehicles subject to registration and titling in this state pursuant to § 55-3-101 are deemed to include all off-highway motor vehicles, as defined in § 55-3-101(c)(2) . (b) There is exempt from the sales tax the retail sale of trailers, as defined in § 55-1-105 , that are removed for registration and use in another state within three (3) calendar days of purchase. Use of a trailer within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax. Amended by 2023 Tenn. Acts, ch. 449, s 1, eff. 7/1/2023. Acts 1989, ch. 430, § 2; 1992, ch. 529, § 11.
(a) There is exempt from the sales tax the retail sale of motor vehicles subject to registration and titling in this state pursuant to § 55-3-101 that are not registered and titled in this state, but are removed for use in another state within three (3) calendar days of purchase. Use of such motor vehicles within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax. For the purposes of this section, vehicles subject to registration and titling in this state pursuant to § 55-3-101 are deemed to include all off-highway motor vehicles, as defined in § 55-3-101(c)(2) .
(b) There is exempt from the sales tax the retail sale of trailers, as defined in § 55-1-105 , that are removed for registration and use in another state within three (3) calendar days of purchase. Use of a trailer within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax.
Amended by 2023 Tenn. Acts, ch. 449, s 1, eff. 7/1/2023.
Acts 1989, ch. 430, § 2; 1992, ch. 529, § 11.
Tenn. Code Ann. § 67-5-215 — TN Code / Title 67 / Chapter 5 / Section 67-5-215
Personal bank accounts and other personal property
Status: in_force

(a) The entire amount of money deposited in an individual's personal or family checking or savings account and seven thousand five hundred dollars ($7,500) worth of personal household goods and furnishings, wearing apparel and other such tangible personal property in the hands of a taxpayer shall be exempt from taxation. (b) Where such property is owned jointly by a husband and wife, the exemption shall be fifteen thousand dollars ($15,000) and any exemption applying to any minor child of the family living at home and not used by the minor child personally may be applied to the total family household goods and furnishings, wearing apparel, and other such tangible personal property used by the family in common. Acts 1973, ch. 226, § 5; 1977, ch. 133, § 1; 1978, ch. 902, §§ 1-4; T.C.A., § 67-516; Acts 1984, ch. 793, § 1.
(a) The entire amount of money deposited in an individual's personal or family checking or savings account and seven thousand five hundred dollars ($7,500) worth of personal household goods and furnishings, wearing apparel and other such tangible personal property in the hands of a taxpayer shall be exempt from taxation.
(b) Where such property is owned jointly by a husband and wife, the exemption shall be fifteen thousand dollars ($15,000) and any exemption applying to any minor child of the family living at home and not used by the minor child personally may be applied to the total family household goods and furnishings, wearing apparel, and other such tangible personal property used by the family in common.
Acts 1973, ch. 226, § 5; 1977, ch. 133, § 1; 1978, ch. 902, §§ 1-4; T.C.A., § 67-516; Acts 1984, ch. 793, § 1.
Tenn. Code Ann. § 67-4-1709 — TN Code / Title 67 / Chapter 4 / Section 67-4-1709
Liability for tax by certain individuals - Employer's option to remit
Status: in_force

(a) Each individual licensed or registered to engage in a vocation, profession, business, or occupation listed in § 67-4-1702 shall be liable for the tax. Any employer, including any governmental entity, may choose to remit the tax imposed by this part on behalf of persons subject to the tax who are employed by such employer. (b) State agencies, including without limitation the University of Tennessee and the state university and community college system, are authorized to pay the privilege tax levied in this part on behalf of full-time state employees who are subject to the tax and who use the certification in their job duties, if an appropriation for such purpose is made in the general appropriations act. The payment by a state department or agency is subject to approval by the department or agency head and to this part. Amended by 2013 Tenn. Acts, ch. 454, s 18, eff. 5/16/2013. Acts 1993, ch. 485, §§ 1, 2; 2003 , ch. 138, §§ 1, 2; 2003 , ch. 355, § 53; 2003 , ch. 418, § 8.
(a) Each individual licensed or registered to engage in a vocation, profession, business, or occupation listed in § 67-4-1702 shall be liable for the tax. Any employer, including any governmental entity, may choose to remit the tax imposed by this part on behalf of persons subject to the tax who are employed by such employer.
(b) State agencies, including without limitation the University of Tennessee and the state university and community college system, are authorized to pay the privilege tax levied in this part on behalf of full-time state employees who are subject to the tax and who use the certification in their job duties, if an appropriation for such purpose is made in the general appropriations act. The payment by a state department or agency is subject to approval by the department or agency head and to this part.
Amended by 2013 Tenn. Acts, ch. 454, s 18, eff. 5/16/2013.
Acts 1993, ch. 485, §§ 1, 2; 2003 , ch. 138, §§ 1, 2; 2003 , ch. 355, § 53; 2003 , ch. 418, § 8.
Tenn. Code Ann. § 67-4-1010 — TN Code / Title 67 / Chapter 4 / Section 67-4-1010
Administration by department and commissioner
Status: in_force

(a) The supervision and collection of the tax imposed by this part shall be under the direction of the department. (b) The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter. (c) In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner. Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); T.C.A. (orig. ed.), § 67-3108; Acts 1988, ch. 958, § 3.
(a) The supervision and collection of the tax imposed by this part shall be under the direction of the department.
(b) The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter.
(c) In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner.
Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); T.C.A. (orig. ed.), § 67-3108; Acts 1988, ch. 958, § 3.
Tenn. Code Ann. § 67-4-2913 — TN Code / Title 67 / Chapter 4 / Section 67-4-2913
Preemption
Status: in_force

(a) After June 20, 2006, no county shall be authorized to enact an impact fee on development or a local real estate transfer tax by private or public act. In addition, this part shall be the exclusive authority for local governments to adopt any new or additional adequate facilities taxes on development. However, this part shall not be construed to prevent a municipality or county from exercising any authority to levy or collect similar development taxes or impact fees granted by a private act that was in effect prior to June 20, 2006, or from revising the dedicated use and purpose of a tax on new development from public facilities to public school facilities. A county levying a development tax or impact fee by private act on June 20, 2006, shall be prohibited from using the authority provided in this part so long as the private act is in effect. (b) If, after May 21, 2024, a county that has exercised its right to levy a tax under this part prior to May 21, 2024 and in a new qualifying period does not satisfy the criteria under § 67-4-2907 , then: (1) The county may resume exercising the authority to levy and collect such development taxes under a private act in existence before May 21, 2024, at the rate in effect at the time the county exercised its right to levy a tax under chapter 990 of the Public Acts of 2024; or (2) The county may resume exercising the authority to levy and collect a privilege tax under this part at the rate the privilege tax was levied by the county under this part on January 1, 2024. A county levying the privilege tax pursuant to this subdivision (b)(2) shall not increase the rate of the tax, unless the county is eligible under § 67-4-2907 . Amended by 2024 Tenn. Acts, ch. 990,s 9, eff. 5/21/2024. Acts 2006, ch. 953, § 1.
(a) After June 20, 2006, no county shall be authorized to enact an impact fee on development or a local real estate transfer tax by private or public act. In addition, this part shall be the exclusive authority for local governments to adopt any new or additional adequate facilities taxes on development. However, this part shall not be construed to prevent a municipality or county from exercising any authority to levy or collect similar development taxes or impact fees granted by a private act that was in effect prior to June 20, 2006, or from revising the dedicated use and purpose of a tax on new development from public facilities to public school facilities. A county levying a development tax or impact fee by private act on June 20, 2006, shall be prohibited from using the authority provided in this part so long as the private act is in effect.
(b) If, after May 21, 2024, a county that has exercised its right to levy a tax under this part prior to May 21, 2024 and in a new qualifying period does not satisfy the criteria under § 67-4-2907 , then: (1) The county may resume exercising the authority to levy and collect such development taxes under a private act in existence before May 21, 2024, at the rate in effect at the time the county exercised its right to levy a tax under chapter 990 of the Public Acts of 2024; or (2) The county may resume exercising the authority to levy and collect a privilege tax under this part at the rate the privilege tax was levied by the county under this part on January 1, 2024. A county levying the privilege tax pursuant to this subdivision (b)(2) shall not increase the rate of the tax, unless the county is eligible under § 67-4-2907 .
(1) The county may resume exercising the authority to levy and collect such development taxes under a private act in existence before May 21, 2024, at the rate in effect at the time the county exercised its right to levy a tax under chapter 990 of the Public Acts of 2024; or
(2) The county may resume exercising the authority to levy and collect a privilege tax under this part at the rate the privilege tax was levied by the county under this part on January 1, 2024. A county levying the privilege tax pursuant to this subdivision (b)(2) shall not increase the rate of the tax, unless the county is eligible under § 67-4-2907 .
Amended by 2024 Tenn. Acts, ch. 990,s 9, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-1-115 — TN Code / Title 67 / Chapter 1 / Section 67-1-115
Electronic submission of documents and payments
Status: in_force

(a) The commissioner is authorized to require that any return, report, claim, statement, application, or other document filed with the department, including any payment or remittance that accompanies such document, be submitted electronically in a manner approved by the commissioner beginning no sooner than ninety (90) days after the commissioner has certified that a system is in place for the electronic submission of such document or payment. Such certification shall be accomplished by the commissioner prominently posting a notice on the department's website. (b) If an electronic filing requirement imposed pursuant to the authority granted in subsection (a) creates a hardship upon the person subject to the requirement, such person shall be permitted to file the applicable document in paper form. The commissioner is authorized to require that any such paper filing be accompanied by a manual handling fee, not to exceed twenty-five dollars ($25.00), that is reasonably calculated by the department to account for the additional cost of preparing, printing, receiving, reviewing and processing any paper filing so permitted. (c) This section shall apply to any tax, regulatory, or other law administered by the department of revenue under this or any other title. This section shall not, however, be construed to supersede or otherwise affect any electronic filing or payment requirement already provided by law on January 1, 2012, including any penalty or waiver provisions connected therewith, and shall not require the certification of any system already in place before January 1, 2012. (d) Notwithstanding any law to the contrary, the cumulative total of manual handling fees charged to any one (1) taxpayer for all tax filings in any twelve-month period shall not exceed fifty dollars ($50.00). (e) The department shall notify each taxpayer that the cumulative total of all manual handling fees for all paper returns, reports, claims, statements, applications, or other documents filed with the department, including any payments or remittances that accompany such documents, shall not exceed fifty dollars ($50.00) for all such filings in any twelve-month period. The department shall include such notice in any one (1) regularly scheduled communication between the department and the taxpayer. Acts 2012 , ch. 657, § 1.
(a) The commissioner is authorized to require that any return, report, claim, statement, application, or other document filed with the department, including any payment or remittance that accompanies such document, be submitted electronically in a manner approved by the commissioner beginning no sooner than ninety (90) days after the commissioner has certified that a system is in place for the electronic submission of such document or payment. Such certification shall be accomplished by the commissioner prominently posting a notice on the department's website.
(b) If an electronic filing requirement imposed pursuant to the authority granted in subsection (a) creates a hardship upon the person subject to the requirement, such person shall be permitted to file the applicable document in paper form. The commissioner is authorized to require that any such paper filing be accompanied by a manual handling fee, not to exceed twenty-five dollars ($25.00), that is reasonably calculated by the department to account for the additional cost of preparing, printing, receiving, reviewing and processing any paper filing so permitted.
(c) This section shall apply to any tax, regulatory, or other law administered by the department of revenue under this or any other title. This section shall not, however, be construed to supersede or otherwise affect any electronic filing or payment requirement already provided by law on January 1, 2012, including any penalty or waiver provisions connected therewith, and shall not require the certification of any system already in place before January 1, 2012.
(d) Notwithstanding any law to the contrary, the cumulative total of manual handling fees charged to any one (1) taxpayer for all tax filings in any twelve-month period shall not exceed fifty dollars ($50.00).
(e) The department shall notify each taxpayer that the cumulative total of all manual handling fees for all paper returns, reports, claims, statements, applications, or other documents filed with the department, including any payments or remittances that accompany such documents, shall not exceed fifty dollars ($50.00) for all such filings in any twelve-month period. The department shall include such notice in any one (1) regularly scheduled communication between the department and the taxpayer.
Acts 2012 , ch. 657, § 1.
Tenn. Code Ann. § 67-7-212 — TN Code / Title 67 / Chapter 7 / Section 67-7-212
Local approval required - Collection of tax - Existing private acts
Status: in_force

(a) The tax authorized by this part shall be levied pursuant to this part in any county upon the adoption of a resolution by a two-thirds vote of the county legislative body of such county. The presiding officer of the county legislative body shall certify a copy of the resolution to the secretary of state and the commissioner of revenue. (b) In addition, no tax shall be collected by the department of revenue pursuant to such county legislative action until the first day of a month occurring at least thirty (30) days after the receipt of a certified copy of such action by the department. (c) Any county legislative body that has by private act enacted prior to June 5, 1984, levied a tax on the severance of sand, gravel, sandstone, chert or limestone may continue such tax at a rate not to exceed the rate established in this part, and such private act shall remain in force and effect in such county for all other purposes; provided, that any adjustment required by this part, in the rate effective in such county, shall take effect on the first day of the month following June 5, 1985. Acts 1985, ch. 410, §§ 4, 5.
(a) The tax authorized by this part shall be levied pursuant to this part in any county upon the adoption of a resolution by a two-thirds vote of the county legislative body of such county. The presiding officer of the county legislative body shall certify a copy of the resolution to the secretary of state and the commissioner of revenue.
(b) In addition, no tax shall be collected by the department of revenue pursuant to such county legislative action until the first day of a month occurring at least thirty (30) days after the receipt of a certified copy of such action by the department.
(c) Any county legislative body that has by private act enacted prior to June 5, 1984, levied a tax on the severance of sand, gravel, sandstone, chert or limestone may continue such tax at a rate not to exceed the rate established in this part, and such private act shall remain in force and effect in such county for all other purposes; provided, that any adjustment required by this part, in the rate effective in such county, shall take effect on the first day of the month following June 5, 1985.
Acts 1985, ch. 410, §§ 4, 5.
Tenn. Code Ann. § 67-6-503 — TN Code / Title 67 / Chapter 6 / Section 67-6-503
Retailer to display price and tax separately
Status: in_force

The commissioner may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sale check or other proof of sale. Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
The commissioner may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sale check or other proof of sale.
Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
Tenn. Code Ann. § 67-3-1307 — TN Code / Title 67 / Chapter 3 / Section 67-3-1307
Prepaid user authorization - Renewals
Status: in_force

The commissioner shall renew a prepaid user authorization when an application in proper form has been accepted for filing, and the other conditions and requirements of this part have been met. An authorization shall be valid from the date of its issuance through December 31 of the calendar year, or until cancelled as provided in this part. A prepaid user must make application for an authorization renewal each calendar year. The sale of a motor vehicle voids the authorization with respect to the vehicle. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2407.
The commissioner shall renew a prepaid user authorization when an application in proper form has been accepted for filing, and the other conditions and requirements of this part have been met. An authorization shall be valid from the date of its issuance through December 31 of the calendar year, or until cancelled as provided in this part. A prepaid user must make application for an authorization renewal each calendar year. The sale of a motor vehicle voids the authorization with respect to the vehicle.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2407.
Tenn. Code Ann. § 67-8-115 — TN Code / Title 67 / Chapter 8 / Section 67-8-115
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Liability of donee
Status: in_force

If the tax imposed under this part is not paid by the donor when due, and if a distress warrant directed against the property of such donor has been returned nulla bona, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift. Acts 1939, ch. 137, § 17; C. Supp. 1950, § 1295.17 (Williams, § 1328.17); Acts 1973, ch. 368, § 3; T.C.A. (orig. ed.), § 67-2522.
If the tax imposed under this part is not paid by the donor when due, and if a distress warrant directed against the property of such donor has been returned nulla bona, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift.
Acts 1939, ch. 137, § 17; C. Supp. 1950, § 1295.17 (Williams, § 1328.17); Acts 1973, ch. 368, § 3; T.C.A. (orig. ed.), § 67-2522.
Tenn. Code Ann. § 67-1-1620 — TN Code / Title 67 / Chapter 1 / Section 67-1-1620
Collection and accounting for attorney's and auditor's fees
Status: in_force

(a) The fees allowed to the counsel for the state shall be collected by the county auditor and reported and accounted for as provided in subsections (b) and (c). (b) The fees allowed to the counsel or county auditor for the county shall be collected by the counsel or county auditor and reported to the county mayor. (c) The fees allowed to the city attorney shall be collected by the city attorney and reported to the mayor of the city or other chief official. Acts 1907, ch. 602, § 71; Shan., §§ 928a7-928a9; Code 1932, §§ 1641-1643; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-1619; Acts 2003, ch. 90, § 2.
(a) The fees allowed to the counsel for the state shall be collected by the county auditor and reported and accounted for as provided in subsections (b) and (c).
(b) The fees allowed to the counsel or county auditor for the county shall be collected by the counsel or county auditor and reported to the county mayor.
(c) The fees allowed to the city attorney shall be collected by the city attorney and reported to the mayor of the city or other chief official.
Acts 1907, ch. 602, § 71; Shan., §§ 928a7-928a9; Code 1932, §§ 1641-1643; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-1619; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-4-3007 — TN Code / Title 67 / Chapter 4 / Section 67-4-3007
Filing of monthly returns and remittances - Delinquency - Interest and penalties - Rules and regulations
Status: in_force

(a) Monthly returns and remittances shall be filed by each business with the county clerk not later than the twentieth day of each month for the preceding month, on forms prescribed, prepared and furnished by the county. (b) In all cases, the payment of the tax shall accompany the return and failure to so remit the tax shall cause the tax to become delinquent. (c) The county clerk in administering and enforcing the surcharge or tax shall additionally have those powers and duties with respect to collecting taxes as provided in this title, including, but not limited to, the collection of interest and penalties on businesses. (d) The municipal legislative body is authorized to adopt reasonable rules and regulations for the implementation of this part, including the form for such returns. Acts 2007, 500, § 1.
(a) Monthly returns and remittances shall be filed by each business with the county clerk not later than the twentieth day of each month for the preceding month, on forms prescribed, prepared and furnished by the county.
(b) In all cases, the payment of the tax shall accompany the return and failure to so remit the tax shall cause the tax to become delinquent.
(c) The county clerk in administering and enforcing the surcharge or tax shall additionally have those powers and duties with respect to collecting taxes as provided in this title, including, but not limited to, the collection of interest and penalties on businesses.
(d) The municipal legislative body is authorized to adopt reasonable rules and regulations for the implementation of this part, including the form for such returns.
Acts 2007, 500, § 1.
Tenn. Code Ann. § 67-5-1312 — TN Code / Title 67 / Chapter 5 / Section 67-5-1312
Power companies
Status: in_force

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by power companies shall include all its property, real and personal, setting forth also the length in miles of the entire lines of wires of its entire property; and showing how many miles there are in this state, and in each incorporated town and county, together with the value of the whole, the location, description of all towers, and all other property, real and personal, in this state. Acts 1973, ch. 226, § 11; T.C.A., § 67-912.
In addition to the information required by § 67-5-1303 , the schedules and statements submitted by power companies shall include all its property, real and personal, setting forth also the length in miles of the entire lines of wires of its entire property; and showing how many miles there are in this state, and in each incorporated town and county, together with the value of the whole, the location, description of all towers, and all other property, real and personal, in this state.
Acts 1973, ch. 226, § 11; T.C.A., § 67-912.
Tenn. Code Ann. § 67-4-2005 — TN Code / Title 67 / Chapter 4 / Section 67-4-2005
Doing business in state is taxable privilege
Status: in_force

Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, is declared to be a taxable privilege. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required. Acts 1999, ch. 406, § 3.
Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, is declared to be a taxable privilege. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required.
Acts 1999, ch. 406, § 3.
Tenn. Code Ann. § 67-5-1604 — TN Code / Title 67 / Chapter 5 / Section 67-5-1604
Appraisal ratio studies
Status: in_force

(a) The division of property assessments shall conduct appraisal ratio studies in all counties of the state in such manner and at such time as shall be determined by the state board of equalization. (b) The purpose of these studies shall be to assist the board through the division of property assessments to effect the assessment of all property throughout the state in accordance with the constitution and laws of Tennessee. (c) Based upon these studies and other pertinent information which may be available, the division of property assessments, with approval of the state board of equalization, shall develop a plan and proceed to carry out the reappraisal and equalization programs in each county of the state. Acts 1980, ch. 820, § 4; T.C.A., § 67-683.
(a) The division of property assessments shall conduct appraisal ratio studies in all counties of the state in such manner and at such time as shall be determined by the state board of equalization.
(b) The purpose of these studies shall be to assist the board through the division of property assessments to effect the assessment of all property throughout the state in accordance with the constitution and laws of Tennessee.
(c) Based upon these studies and other pertinent information which may be available, the division of property assessments, with approval of the state board of equalization, shall develop a plan and proceed to carry out the reappraisal and equalization programs in each county of the state.
Acts 1980, ch. 820, § 4; T.C.A., § 67-683.
Tenn. Code Ann. § 67-3-606 — TN Code / Title 67 / Chapter 3 / Section 67-3-606
Importer's licenses - Bonded importer's license - Restricted importer's license
Status: in_force

(a) A person importing taxable petroleum products into this state from outside this state, by transport truck, pipeline, barge or other conveyance, shall first obtain a bonded importer's license or a restricted importer's license, but not both. (b) Applicants for a restricted importer's license must meet the following conditions: (1) The taxable petroleum products imported must all be the subject of a tax precollection agreement with a supplier as provided in § 67-3-501 , or a tax precollection election as provided in § 67-3-503 ; and (2) The applicant must declare the state or states in which licensed for motor fuel tax purposes and from which the applicant desires to import, and shall declare the terminal source and the supplier. A restricted importer's license shall be limited to petroleum products imported from a state listed on the license application. (c) The department shall determine that a particular state has adopted terminal reporting requirements that are adequate to facilitate information exchange on cross-border movements of petroleum products prior to granting restricted importer's licenses to applicants for importation of taxable petroleum products from that state. (d) A person desiring to import taxable petroleum products from another state, and who has not obtained a restricted importer's license and has not entered into an agreement to prepay this state's petroleum products taxes and fees to the supplier or permissive supplier with respect to such imports shall: (1) Obtain a valid bonded importer's license subject to the bonding requirements of this chapter; and (2) Comply with the payment requirements under § 67-3-502 . Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1706.
(a) A person importing taxable petroleum products into this state from outside this state, by transport truck, pipeline, barge or other conveyance, shall first obtain a bonded importer's license or a restricted importer's license, but not both.
(b) Applicants for a restricted importer's license must meet the following conditions: (1) The taxable petroleum products imported must all be the subject of a tax precollection agreement with a supplier as provided in § 67-3-501 , or a tax precollection election as provided in § 67-3-503 ; and (2) The applicant must declare the state or states in which licensed for motor fuel tax purposes and from which the applicant desires to import, and shall declare the terminal source and the supplier. A restricted importer's license shall be limited to petroleum products imported from a state listed on the license application.
(1) The taxable petroleum products imported must all be the subject of a tax precollection agreement with a supplier as provided in § 67-3-501 , or a tax precollection election as provided in § 67-3-503 ; and
(2) The applicant must declare the state or states in which licensed for motor fuel tax purposes and from which the applicant desires to import, and shall declare the terminal source and the supplier. A restricted importer's license shall be limited to petroleum products imported from a state listed on the license application.
(c) The department shall determine that a particular state has adopted terminal reporting requirements that are adequate to facilitate information exchange on cross-border movements of petroleum products prior to granting restricted importer's licenses to applicants for importation of taxable petroleum products from that state.
(d) A person desiring to import taxable petroleum products from another state, and who has not obtained a restricted importer's license and has not entered into an agreement to prepay this state's petroleum products taxes and fees to the supplier or permissive supplier with respect to such imports shall: (1) Obtain a valid bonded importer's license subject to the bonding requirements of this chapter; and (2) Comply with the payment requirements under § 67-3-502 .
(1) Obtain a valid bonded importer's license subject to the bonding requirements of this chapter; and
(2) Comply with the payment requirements under § 67-3-502 .
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1706.
Tenn. Code Ann. § 67-5-1605 — TN Code / Title 67 / Chapter 5 / Section 67-5-1605
Periodic appraisal ratio studies required
Status: in_force

(a) The state board of equalization has the responsibility to determine whether or not property within each county of the state has been valued and assessed in accordance with the constitution and laws of this state. (b) (1) In order to assist the board in its determination, the division of property assessments shall conduct appraisal ratio studies in all counties of the state at least every two (2) years unless otherwise determined by the board. (2) Such studies shall determine applicable ratios by dividing the appraised values of property as shown on the official assessment records by the qualified selling prices of such properties. (3) If a sufficient number of qualified sales do not exist for a subclass of property in a jurisdiction, appraisals of representative properties in that subclass may be used to supplement any existing sales in determining the ratios required by this section and § 67-5-1606 . (4) These appraisal ratio studies and any other pertinent information which may be available shall be used by the board to determine whether or not the property in each county has been assessed by the assessor of property as required by the constitution and laws of the state. (5) Indexes to be used for revaluation shall be developed separately for each subclass of property based upon acceptable sales or appraisal data of representative properties in the subclass, or upon other relevant data. Multiple indexes within a subclass shall be developed as appropriate to recognize differential rates of change in values of property based on location, type of use, or other appropriate basis. A minimum sample size of one hundred (100) acceptable sales shall be used if available, otherwise all acceptable sales shall be used. (c) In the event that it is determined by the board that the property in any county has not been valued and assessed in accordance with the constitution and laws of Tennessee, it shall notify the assessor of property of such county regarding such steps as may be necessary to be taken by the assessor to bring the values and assessments of property in the assessor's taxing jurisdiction in compliance with the laws of the state. Acts 1980, ch. 827, § 1; 1983, ch. 235, § 1; T.C.A., § 67-684; Acts 1989, ch. 495, § 4.
(a) The state board of equalization has the responsibility to determine whether or not property within each county of the state has been valued and assessed in accordance with the constitution and laws of this state.
(b) (1) In order to assist the board in its determination, the division of property assessments shall conduct appraisal ratio studies in all counties of the state at least every two (2) years unless otherwise determined by the board. (2) Such studies shall determine applicable ratios by dividing the appraised values of property as shown on the official assessment records by the qualified selling prices of such properties. (3) If a sufficient number of qualified sales do not exist for a subclass of property in a jurisdiction, appraisals of representative properties in that subclass may be used to supplement any existing sales in determining the ratios required by this section and § 67-5-1606 . (4) These appraisal ratio studies and any other pertinent information which may be available shall be used by the board to determine whether or not the property in each county has been assessed by the assessor of property as required by the constitution and laws of the state. (5) Indexes to be used for revaluation shall be developed separately for each subclass of property based upon acceptable sales or appraisal data of representative properties in the subclass, or upon other relevant data. Multiple indexes within a subclass shall be developed as appropriate to recognize differential rates of change in values of property based on location, type of use, or other appropriate basis. A minimum sample size of one hundred (100) acceptable sales shall be used if available, otherwise all acceptable sales shall be used.
(1) In order to assist the board in its determination, the division of property assessments shall conduct appraisal ratio studies in all counties of the state at least every two (2) years unless otherwise determined by the board.
(2) Such studies shall determine applicable ratios by dividing the appraised values of property as shown on the official assessment records by the qualified selling prices of such properties.
(3) If a sufficient number of qualified sales do not exist for a subclass of property in a jurisdiction, appraisals of representative properties in that subclass may be used to supplement any existing sales in determining the ratios required by this section and § 67-5-1606 .
(4) These appraisal ratio studies and any other pertinent information which may be available shall be used by the board to determine whether or not the property in each county has been assessed by the assessor of property as required by the constitution and laws of the state.
(5) Indexes to be used for revaluation shall be developed separately for each subclass of property based upon acceptable sales or appraisal data of representative properties in the subclass, or upon other relevant data. Multiple indexes within a subclass shall be developed as appropriate to recognize differential rates of change in values of property based on location, type of use, or other appropriate basis. A minimum sample size of one hundred (100) acceptable sales shall be used if available, otherwise all acceptable sales shall be used.
(c) In the event that it is determined by the board that the property in any county has not been valued and assessed in accordance with the constitution and laws of Tennessee, it shall notify the assessor of property of such county regarding such steps as may be necessary to be taken by the assessor to bring the values and assessments of property in the assessor's taxing jurisdiction in compliance with the laws of the state.
Acts 1980, ch. 827, § 1; 1983, ch. 235, § 1; T.C.A., § 67-684; Acts 1989, ch. 495, § 4.
Tenn. Code Ann. § 67-4-2101 — TN Code / Title 67 / Chapter 4 / Section 67-4-2101
Short title
Status: in_force

This part shall be known and may be cited as the "Franchise Tax Law of 1999." Acts 1999, ch. 406, § 4.
This part shall be known and may be cited as the "Franchise Tax Law of 1999."
Acts 1999, ch. 406, § 4.