Tenn. Code Ann. § 67-8-112 — TN Code / Title 67 / Chapter 8 / Section 67-8-112
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Determination of tax by commissioner
Status: in_force

(a) (1) As soon as practicable after the return required by § 67-8-110 is filed, the commissioner shall examine it and determine the correct amount of the tax. (2) If the required return is not filed by the donor on or before the date due, the commissioner shall determine the amount of the tax upon the basis of any information the commissioner may possess or obtain. (3) Whenever in the judgment of the commissioner it is deemed necessary, the commissioner may require any person, by notice served upon such person by mail, to render under oath such statements or to reveal such information and records as the commissioner deems sufficient to show whether or not such person is liable for tax under this part. (b) As used in this part, "deficiency" means: (1) The amount by which the tax imposed by this part exceeds the amount shown as the tax by the donor upon the donor's return; or (2) If no amount is shown as the tax by the donor upon the donor's return, or if no return is made by the donor, the correct amount of the tax. (c) (1) If the commissioner, in determining the correct amount of the tax in accordance with subsection (a), determines that there is a deficiency in respect of the tax imposed by this part, the commissioner shall send notice of such deficiency to the donor by mail and shall make demand for the amount of such deficiency, which amount shall be paid by the donor. (2) Such deficiency regardless of when paid by the donor, shall, for purposes of computing interest and penalty on the deficiency, be deemed to have been due on the due date provided in § 67-8-111 , that is, April 15 following the close of the calendar year. Acts 1939, ch. 137, §§ 13-15; C. Supp. 1950, §§ 1295.13-1295.15 (Williams, §§ 1328.13-1328.15); Acts 1959, ch. 51, § 1; T.C.A. (orig. ed.), §§ 67-2517 -- 67-2519.
(a) (1) As soon as practicable after the return required by § 67-8-110 is filed, the commissioner shall examine it and determine the correct amount of the tax. (2) If the required return is not filed by the donor on or before the date due, the commissioner shall determine the amount of the tax upon the basis of any information the commissioner may possess or obtain. (3) Whenever in the judgment of the commissioner it is deemed necessary, the commissioner may require any person, by notice served upon such person by mail, to render under oath such statements or to reveal such information and records as the commissioner deems sufficient to show whether or not such person is liable for tax under this part.
(1) As soon as practicable after the return required by § 67-8-110 is filed, the commissioner shall examine it and determine the correct amount of the tax.
(2) If the required return is not filed by the donor on or before the date due, the commissioner shall determine the amount of the tax upon the basis of any information the commissioner may possess or obtain.
(3) Whenever in the judgment of the commissioner it is deemed necessary, the commissioner may require any person, by notice served upon such person by mail, to render under oath such statements or to reveal such information and records as the commissioner deems sufficient to show whether or not such person is liable for tax under this part.
(b) As used in this part, "deficiency" means: (1) The amount by which the tax imposed by this part exceeds the amount shown as the tax by the donor upon the donor's return; or (2) If no amount is shown as the tax by the donor upon the donor's return, or if no return is made by the donor, the correct amount of the tax.
(1) The amount by which the tax imposed by this part exceeds the amount shown as the tax by the donor upon the donor's return; or
(2) If no amount is shown as the tax by the donor upon the donor's return, or if no return is made by the donor, the correct amount of the tax.
(c) (1) If the commissioner, in determining the correct amount of the tax in accordance with subsection (a), determines that there is a deficiency in respect of the tax imposed by this part, the commissioner shall send notice of such deficiency to the donor by mail and shall make demand for the amount of such deficiency, which amount shall be paid by the donor. (2) Such deficiency regardless of when paid by the donor, shall, for purposes of computing interest and penalty on the deficiency, be deemed to have been due on the due date provided in § 67-8-111 , that is, April 15 following the close of the calendar year.
(1) If the commissioner, in determining the correct amount of the tax in accordance with subsection (a), determines that there is a deficiency in respect of the tax imposed by this part, the commissioner shall send notice of such deficiency to the donor by mail and shall make demand for the amount of such deficiency, which amount shall be paid by the donor.
(2) Such deficiency regardless of when paid by the donor, shall, for purposes of computing interest and penalty on the deficiency, be deemed to have been due on the due date provided in § 67-8-111 , that is, April 15 following the close of the calendar year.
Acts 1939, ch. 137, §§ 13-15; C. Supp. 1950, §§ 1295.13-1295.15 (Williams, §§ 1328.13-1328.15); Acts 1959, ch. 51, § 1; T.C.A. (orig. ed.), §§ 67-2517 -- 67-2519.
Tenn. Code Ann. § 67-5-1327 — TN Code / Title 67 / Chapter 5 / Section 67-5-1327
Date of completion of assessments - Hearing of exceptions - Filing with state board
Status: in_force

(a) On or before the first Monday in August, assessments shall be completed and the comptroller of the treasury shall send a notice of assessment to each company assessable under this part. (b) Within ten (10) days from the first Monday in August, any owner, or user, the state or any county, municipality, or incorporated town may appear and file exceptions to such assessment, together with such evidence as the owner, user, state, county, municipality or incorporated town may desire to submit as to the value of the property assessed, and at the expiration of the ten (10) days, the comptroller of the treasury shall convene an informal hearing and examine such additional evidence and exceptions as may have been filed, and act thereon, either changing or affirming its valuation. All persons or entities authorized to file an exception under this section but failing to file an exception within the time permitted shall be deemed to have waived any objection to the assessments. (c) On or before the first Monday in September, the comptroller of the treasury shall file with the board of equalization the assessments made by the comptroller, together with such records as may be deemed necessary. The comptroller of the treasury shall send notice to any person or entity filing an exception to the action taken on the exception, and persons or entities affected by the comptroller of the treasury's action on the exceptions may file further exceptions with the state board of equalization, for review pursuant to § 67-5-1328 . All persons or entities authorized to file an exception under this section but failing to do so on or before twenty (20) days from the first Monday in September shall be deemed to have waived any objection they may otherwise have raised with regard to the assessments. Acts 1973, ch. 226, § 11; T.C.A., § 67-931; Acts 1995, ch. 305, § 125; 1996, ch. 662, § 2; 1997, ch. 160, §§ 2-4.
(a) On or before the first Monday in August, assessments shall be completed and the comptroller of the treasury shall send a notice of assessment to each company assessable under this part.
(b) Within ten (10) days from the first Monday in August, any owner, or user, the state or any county, municipality, or incorporated town may appear and file exceptions to such assessment, together with such evidence as the owner, user, state, county, municipality or incorporated town may desire to submit as to the value of the property assessed, and at the expiration of the ten (10) days, the comptroller of the treasury shall convene an informal hearing and examine such additional evidence and exceptions as may have been filed, and act thereon, either changing or affirming its valuation. All persons or entities authorized to file an exception under this section but failing to file an exception within the time permitted shall be deemed to have waived any objection to the assessments.
(c) On or before the first Monday in September, the comptroller of the treasury shall file with the board of equalization the assessments made by the comptroller, together with such records as may be deemed necessary. The comptroller of the treasury shall send notice to any person or entity filing an exception to the action taken on the exception, and persons or entities affected by the comptroller of the treasury's action on the exceptions may file further exceptions with the state board of equalization, for review pursuant to § 67-5-1328 . All persons or entities authorized to file an exception under this section but failing to do so on or before twenty (20) days from the first Monday in September shall be deemed to have waived any objection they may otherwise have raised with regard to the assessments.
Acts 1973, ch. 226, § 11; T.C.A., § 67-931; Acts 1995, ch. 305, § 125; 1996, ch. 662, § 2; 1997, ch. 160, §§ 2-4.
Tenn. Code Ann. § 67-3-509 — TN Code / Title 67 / Chapter 3 / Section 67-3-509
Tare allowance
Status: in_force

(a) A supplier, permissive supplier or bonded importer is entitled to an allowance covering loss of gallonage by evaporation, handling, unloading, shrinkage, and losses resulting from unknown causes, and as reimbursement for expenses incurred on behalf of the state in furnishing a bond, maintaining records, collecting taxes, and preparing reports and remittances in compliance with this part. (b) The allowance shall be an amount equivalent to one and five thousand four hundred fifteen ten-thousandths percent (1.5415%) of the amount of tax imposed by §§ 67-3-201 and 67-3-202 shown to be due on the monthly report filed with the commissioner. The allowance may be taken as a credit on the monthly report. (c) There shall be submitted with the report, in support of the deduction, the certificate of the supplier or bonded importer that, with respect to the gallonage sold or distributed within this state, during the period covered by the report, there was paid or credited to each wholesaler to whom any part of the gallonage was sold or distributed, an amount equivalent to one and five thousand four hundred fifteen ten thousandths percent (1.5415%) of the taxes applicable to the gallonage; and to each retailer to whom any part of the gallonage was sold or distributed, an amount equivalent to one-half of one percent (0.5%) of the taxes applicable to the gallonage. If a supplier has made a blanket election to precollect the tax under § 67-3-503 and remits the tax on behalf of a bonded importer, then the allowance shall be credited to the bonded importer. If it is determined that a supplier or bonded importer has not credited the proper allowance to another supplier or bonded importer or to the wholesaler or retailer, the tare allowance received by the supplier or importer shall be disallowed. (d) Any wholesaler who receives the allowance from a supplier or importer shall credit to the retailer an amount equivalent to one-half of one percent (0.5%) of the taxes applicable to the gallonage. If it is determined that a wholesaler has not credited to the retailer the proper allowance, the allowance received by the wholesaler will be disallowed. (e) Any person required to pay the taxes shall preserve and make available for inspection by a representative of the department all invoices and credit memoranda reflecting payments or credits to purchasers of the amounts of the allowance provided by this section. These records shall be preserved for a period of not less than three (3) years from December 31 of the year in which issued. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1609.
(a) A supplier, permissive supplier or bonded importer is entitled to an allowance covering loss of gallonage by evaporation, handling, unloading, shrinkage, and losses resulting from unknown causes, and as reimbursement for expenses incurred on behalf of the state in furnishing a bond, maintaining records, collecting taxes, and preparing reports and remittances in compliance with this part.
(b) The allowance shall be an amount equivalent to one and five thousand four hundred fifteen ten-thousandths percent (1.5415%) of the amount of tax imposed by §§ 67-3-201 and 67-3-202 shown to be due on the monthly report filed with the commissioner. The allowance may be taken as a credit on the monthly report.
(c) There shall be submitted with the report, in support of the deduction, the certificate of the supplier or bonded importer that, with respect to the gallonage sold or distributed within this state, during the period covered by the report, there was paid or credited to each wholesaler to whom any part of the gallonage was sold or distributed, an amount equivalent to one and five thousand four hundred fifteen ten thousandths percent (1.5415%) of the taxes applicable to the gallonage; and to each retailer to whom any part of the gallonage was sold or distributed, an amount equivalent to one-half of one percent (0.5%) of the taxes applicable to the gallonage. If a supplier has made a blanket election to precollect the tax under § 67-3-503 and remits the tax on behalf of a bonded importer, then the allowance shall be credited to the bonded importer. If it is determined that a supplier or bonded importer has not credited the proper allowance to another supplier or bonded importer or to the wholesaler or retailer, the tare allowance received by the supplier or importer shall be disallowed.
(d) Any wholesaler who receives the allowance from a supplier or importer shall credit to the retailer an amount equivalent to one-half of one percent (0.5%) of the taxes applicable to the gallonage. If it is determined that a wholesaler has not credited to the retailer the proper allowance, the allowance received by the wholesaler will be disallowed.
(e) Any person required to pay the taxes shall preserve and make available for inspection by a representative of the department all invoices and credit memoranda reflecting payments or credits to purchasers of the amounts of the allowance provided by this section. These records shall be preserved for a period of not less than three (3) years from December 31 of the year in which issued.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1609.
Tenn. Code Ann. § 67-5-802 — TN Code / Title 67 / Chapter 5 / Section 67-5-802
Mobile homes
Status: in_force

(a) (1) Any movable structure and appurtenance that is attached to real property by virtue of being on a foundation, or being underpinned, or connected with any one (1) utility service, such as electricity, natural gas, water, or telephone, shall be assessed for tax purposes as real property as an improvement to the land where located; however, in cases where the movable structures are attached to land occupied and used as trailer or mobile home parks where the owner of the land is renting spaces or lots for maintaining the movable structures, the owner of the movable structures shall be responsible for the additional tax imposed by reason of the improvement, and the owner of the land shall be granted a lien against the movable structure to secure the payment of the municipal and county taxes. Such lien shall constitute a first lien against the movable structure and shall be the only lien granted to the owner of the land without prior notification to any lienholder of record. If a moveable structure becomes vacant, the owner of the land shall be granted a lien against the moveable structure for rent due upon written notice delivered by certified mail to any lienholder of record, unless such lienholder is prevented by law from removing the moveable structure. Such lien shall be effective thirty (30) days after such notice, if the moveable structure remains vacant for thirty (30) days or more after the notice and is not removed within that time and shall be for rent accrued after notice to the lienholder. Prior to removal, a lienholder shall notify an owner of land by certified mail of its lien and intent to remove. All notices required to be given by certified mail shall be deemed to be effective upon mailing. (2) Any such tax shall be collectible by the owner of the mobile park on a fiscal year basis, or in the alternative, the owner of the mobile park shall have the right to collect the tax by the month on a pro rata share, together with any monthly rents due the owner. (b) (1) On or before March 1 of each year, the assessor of property shall furnish to each owner of land used as a mobile home park a schedule approved by the division of property assessments, requiring the owner to list all movable structures as defined in § 67-5-501 , that were located on the owner's land as of the assessment date. For purposes of this subsection (b), "mobile home park" means a parcel or contiguous parcels under common ownership containing three (3) or more rental spaces or lots for movable structures. (2) It is the duty of each owner of land upon which a movable structure is located to list each such structure, its make, year, serial number, size, original cost and such other pertinent information as may be required by the division of property assessments, sign the list and return it to the assessor of property on or before April 1 of each year. The assessor of property shall furnish to each owner of land used as a mobile home park a schedule of the assessed value of each moveable structure on or before July 1 of each year. (c) This section shall not apply to a movable structure being used as a temporary office at a construction site, if such movable structure is otherwise assessed. (d) In order to assist assessors of property in locating mobile homes and other movable structures that are moved onto and attached to land, the state director of fire prevention shall each month provide to assessors of property in the respective counties the names of mobile home owners and the location of property for which electrical inspections have been made. (e) If the owner of land prevails in a suit for reimbursement of taxes against the owner of a mobile home or other movable structure located on the land, the owner of land shall be entitled to recover the costs of suit, including reasonable attorney's fees. Acts 1973, ch. 226, § 6; 1974, ch. 555, § 2; 1976, ch. 673, § 1; T.C.A., § 67-612; Acts 1989, ch. 304, § 1; 1999, ch. 92, §§ 1, 2; 1999, ch. 513, § 1.
(a) (1) Any movable structure and appurtenance that is attached to real property by virtue of being on a foundation, or being underpinned, or connected with any one (1) utility service, such as electricity, natural gas, water, or telephone, shall be assessed for tax purposes as real property as an improvement to the land where located; however, in cases where the movable structures are attached to land occupied and used as trailer or mobile home parks where the owner of the land is renting spaces or lots for maintaining the movable structures, the owner of the movable structures shall be responsible for the additional tax imposed by reason of the improvement, and the owner of the land shall be granted a lien against the movable structure to secure the payment of the municipal and county taxes. Such lien shall constitute a first lien against the movable structure and shall be the only lien granted to the owner of the land without prior notification to any lienholder of record. If a moveable structure becomes vacant, the owner of the land shall be granted a lien against the moveable structure for rent due upon written notice delivered by certified mail to any lienholder of record, unless such lienholder is prevented by law from removing the moveable structure. Such lien shall be effective thirty (30) days after such notice, if the moveable structure remains vacant for thirty (30) days or more after the notice and is not removed within that time and shall be for rent accrued after notice to the lienholder. Prior to removal, a lienholder shall notify an owner of land by certified mail of its lien and intent to remove. All notices required to be given by certified mail shall be deemed to be effective upon mailing. (2) Any such tax shall be collectible by the owner of the mobile park on a fiscal year basis, or in the alternative, the owner of the mobile park shall have the right to collect the tax by the month on a pro rata share, together with any monthly rents due the owner.
(1) Any movable structure and appurtenance that is attached to real property by virtue of being on a foundation, or being underpinned, or connected with any one (1) utility service, such as electricity, natural gas, water, or telephone, shall be assessed for tax purposes as real property as an improvement to the land where located; however, in cases where the movable structures are attached to land occupied and used as trailer or mobile home parks where the owner of the land is renting spaces or lots for maintaining the movable structures, the owner of the movable structures shall be responsible for the additional tax imposed by reason of the improvement, and the owner of the land shall be granted a lien against the movable structure to secure the payment of the municipal and county taxes. Such lien shall constitute a first lien against the movable structure and shall be the only lien granted to the owner of the land without prior notification to any lienholder of record. If a moveable structure becomes vacant, the owner of the land shall be granted a lien against the moveable structure for rent due upon written notice delivered by certified mail to any lienholder of record, unless such lienholder is prevented by law from removing the moveable structure. Such lien shall be effective thirty (30) days after such notice, if the moveable structure remains vacant for thirty (30) days or more after the notice and is not removed within that time and shall be for rent accrued after notice to the lienholder. Prior to removal, a lienholder shall notify an owner of land by certified mail of its lien and intent to remove. All notices required to be given by certified mail shall be deemed to be effective upon mailing.
(2) Any such tax shall be collectible by the owner of the mobile park on a fiscal year basis, or in the alternative, the owner of the mobile park shall have the right to collect the tax by the month on a pro rata share, together with any monthly rents due the owner.
(b) (1) On or before March 1 of each year, the assessor of property shall furnish to each owner of land used as a mobile home park a schedule approved by the division of property assessments, requiring the owner to list all movable structures as defined in § 67-5-501 , that were located on the owner's land as of the assessment date. For purposes of this subsection (b), "mobile home park" means a parcel or contiguous parcels under common ownership containing three (3) or more rental spaces or lots for movable structures. (2) It is the duty of each owner of land upon which a movable structure is located to list each such structure, its make, year, serial number, size, original cost and such other pertinent information as may be required by the division of property assessments, sign the list and return it to the assessor of property on or before April 1 of each year. The assessor of property shall furnish to each owner of land used as a mobile home park a schedule of the assessed value of each moveable structure on or before July 1 of each year.
(1) On or before March 1 of each year, the assessor of property shall furnish to each owner of land used as a mobile home park a schedule approved by the division of property assessments, requiring the owner to list all movable structures as defined in § 67-5-501 , that were located on the owner's land as of the assessment date. For purposes of this subsection (b), "mobile home park" means a parcel or contiguous parcels under common ownership containing three (3) or more rental spaces or lots for movable structures.
(2) It is the duty of each owner of land upon which a movable structure is located to list each such structure, its make, year, serial number, size, original cost and such other pertinent information as may be required by the division of property assessments, sign the list and return it to the assessor of property on or before April 1 of each year. The assessor of property shall furnish to each owner of land used as a mobile home park a schedule of the assessed value of each moveable structure on or before July 1 of each year.
(c) This section shall not apply to a movable structure being used as a temporary office at a construction site, if such movable structure is otherwise assessed.
(d) In order to assist assessors of property in locating mobile homes and other movable structures that are moved onto and attached to land, the state director of fire prevention shall each month provide to assessors of property in the respective counties the names of mobile home owners and the location of property for which electrical inspections have been made.
(e) If the owner of land prevails in a suit for reimbursement of taxes against the owner of a mobile home or other movable structure located on the land, the owner of land shall be entitled to recover the costs of suit, including reasonable attorney's fees.
Acts 1973, ch. 226, § 6; 1974, ch. 555, § 2; 1976, ch. 673, § 1; T.C.A., § 67-612; Acts 1989, ch. 304, § 1; 1999, ch. 92, §§ 1, 2; 1999, ch. 513, § 1.
Tenn. Code Ann. § 67-3-702 — TN Code / Title 67 / Chapter 3 / Section 67-3-702
In-state terminal operator reports
Status: in_force

(a) Each person operating a terminal in this state shall file monthly with the department a sworn statement of operations of each terminal within this state, including the information set out in subsection (b), on forms prescribed by the department. The department may require the reporting of any information it considers reasonably necessary in addition to that required under subsection (b). (b) The monthly terminal report required by this section shall be filed on or before the last day of the month following the month of activity and shall include the following information for each terminal location in this state: (1) Terminal code assigned by the internal revenue service; (2) Total inventory at the terminal operated by the terminal operator; (3) Schedules of receipts by shipment, including: (A) Carrier name; (B) Carrier federal employer identification number; (C) Mode of transportation; (D) Date received; (E) Document number; (F) Net gallons received; and (G) Product type; and (4) Schedules of removals by shipment, including: (A) Carrier name; (B) Carrier federal employer identification number; (C) Mode of transportation; (D) Destination state; (E) Supplier responsible for reporting removal; (F) Supplier federal employer identification number; (G) Date removed from terminal; (H) Document number; (I) Net gallons; and (J) Gross gallons; provided, that in the event the internal revenue service provides a common system of assigning to carriers alpha-numeric codes instead of names, then this data will be required in lieu of carrier names. (c) For purposes of reporting and determining tax liability under this chapter, every licensee shall maintain inventory records as required by the department. (d) Each person operating a terminal in this state shall also file an annual report for each terminal within this state on forms provided by the department. The taxes and fees shall be paid and the report shall be filed for each calendar year on or before February 25 of the following year. The report shall include data as follows: (1) The amount of monthly gains or losses, in net gallons; (2) The total net gallons removed from the terminal in bulk during the calendar year; (3) The total net gallons removed across the terminal rack during the calendar year; (4) The amount of tax due calculated pursuant to §§ 67-3-302(b) and 67-3-303(c) ; and (5) Such other information as the department considers reasonably necessary to determine the tax liability of the terminal operator under this chapter. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1802.
(a) Each person operating a terminal in this state shall file monthly with the department a sworn statement of operations of each terminal within this state, including the information set out in subsection (b), on forms prescribed by the department. The department may require the reporting of any information it considers reasonably necessary in addition to that required under subsection (b).
(b) The monthly terminal report required by this section shall be filed on or before the last day of the month following the month of activity and shall include the following information for each terminal location in this state: (1) Terminal code assigned by the internal revenue service; (2) Total inventory at the terminal operated by the terminal operator; (3) Schedules of receipts by shipment, including: (A) Carrier name; (B) Carrier federal employer identification number; (C) Mode of transportation; (D) Date received; (E) Document number; (F) Net gallons received; and (G) Product type; and (4) Schedules of removals by shipment, including: (A) Carrier name; (B) Carrier federal employer identification number; (C) Mode of transportation; (D) Destination state; (E) Supplier responsible for reporting removal; (F) Supplier federal employer identification number; (G) Date removed from terminal; (H) Document number; (I) Net gallons; and (J) Gross gallons; provided, that in the event the internal revenue service provides a common system of assigning to carriers alpha-numeric codes instead of names, then this data will be required in lieu of carrier names.
(1) Terminal code assigned by the internal revenue service;
(2) Total inventory at the terminal operated by the terminal operator;
(3) Schedules of receipts by shipment, including: (A) Carrier name; (B) Carrier federal employer identification number; (C) Mode of transportation; (D) Date received; (E) Document number; (F) Net gallons received; and (G) Product type; and
(A) Carrier name;
(B) Carrier federal employer identification number;
(C) Mode of transportation;
(D) Date received;
(E) Document number;
(F) Net gallons received; and
(G) Product type; and
(4) Schedules of removals by shipment, including: (A) Carrier name; (B) Carrier federal employer identification number; (C) Mode of transportation; (D) Destination state; (E) Supplier responsible for reporting removal; (F) Supplier federal employer identification number; (G) Date removed from terminal; (H) Document number; (I) Net gallons; and (J) Gross gallons; provided, that in the event the internal revenue service provides a common system of assigning to carriers alpha-numeric codes instead of names, then this data will be required in lieu of carrier names.
(A) Carrier name;
(B) Carrier federal employer identification number;
(C) Mode of transportation;
(D) Destination state;
(E) Supplier responsible for reporting removal;
(F) Supplier federal employer identification number;
(G) Date removed from terminal;
(H) Document number;
(I) Net gallons; and
(J) Gross gallons; provided, that in the event the internal revenue service provides a common system of assigning to carriers alpha-numeric codes instead of names, then this data will be required in lieu of carrier names.
provided, that in the event the internal revenue service provides a common system of assigning to carriers alpha-numeric codes instead of names, then this data will be required in lieu of carrier names.
(c) For purposes of reporting and determining tax liability under this chapter, every licensee shall maintain inventory records as required by the department.
(d) Each person operating a terminal in this state shall also file an annual report for each terminal within this state on forms provided by the department. The taxes and fees shall be paid and the report shall be filed for each calendar year on or before February 25 of the following year. The report shall include data as follows: (1) The amount of monthly gains or losses, in net gallons; (2) The total net gallons removed from the terminal in bulk during the calendar year; (3) The total net gallons removed across the terminal rack during the calendar year; (4) The amount of tax due calculated pursuant to §§ 67-3-302(b) and 67-3-303(c) ; and (5) Such other information as the department considers reasonably necessary to determine the tax liability of the terminal operator under this chapter.
(1) The amount of monthly gains or losses, in net gallons;
(2) The total net gallons removed from the terminal in bulk during the calendar year;
(3) The total net gallons removed across the terminal rack during the calendar year;
(4) The amount of tax due calculated pursuant to §§ 67-3-302(b) and 67-3-303(c) ; and
(5) Such other information as the department considers reasonably necessary to determine the tax liability of the terminal operator under this chapter.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1802.
Tenn. Code Ann. § 67-2-110 — TN Code / Title 67 / Chapter 2 / Section 67-2-110
Fiduciaries - Liability for return and tax
Status: in_force

(a) Trustees, guardians, administrators, executors, and other persons acting in a fiduciary capacity who receive income taxable under this chapter for the benefit of residents of Tennessee shall be required to make returns under this chapter and to pay the tax levied by this chapter. However, a trustee of a charitable remainder trust, as defined in Internal Revenue Code § 664 ( 26 U.S.C. § 664 ), shall not be required to make returns under this chapter nor to pay the tax, but shall report to each resident beneficiary the amount of taxable income distributed to such resident beneficiary, who shall be liable for the tax under this chapter. Additionally, the trustee of a trust, which is treated under 26 U.S.C. §§ 671 - 678 as owned by one (1) grantor or one (1) other person and which does not obtain a taxpayer identification number, as permitted under the Internal Revenue Code and accompanying regulations, shall not be required to file returns under this chapter nor to pay the tax, but shall report the total amount of income received by the trustee to the resident grantor or other person, who shall file the return and pay the tax levied by this chapter. (b) Trustees, guardians, and other persons acting in a fiduciary capacity who are residents of Tennessee, and who receive income on behalf of nonresident beneficiaries, shall not be required to pay tax under this chapter even though such income be derived from stocks or bonds that would otherwise be assessable under this chapter. However, executors or administrators receiving income taxable under this chapter from stocks or bonds that were the property of a decedent who, at the time of death, resided in Tennessee shall pay tax upon the stocks or bonds until the time as such stocks or bonds have been distributed or transferred to distributees or legatees of the decedent. Amended by 2013 Tenn. Acts, ch. 480, s 2, eff. 5/20/2013. Acts 1931 (2nd Ex. Sess.), ch. 20, § 14; 1937, ch. 117, § 3; C. Supp. 1950, §1123.30; T.C.A. (orig. ed.), § 67-2616; Acts 1995, ch. 71, § 1.
(a) Trustees, guardians, administrators, executors, and other persons acting in a fiduciary capacity who receive income taxable under this chapter for the benefit of residents of Tennessee shall be required to make returns under this chapter and to pay the tax levied by this chapter. However, a trustee of a charitable remainder trust, as defined in Internal Revenue Code § 664 ( 26 U.S.C. § 664 ), shall not be required to make returns under this chapter nor to pay the tax, but shall report to each resident beneficiary the amount of taxable income distributed to such resident beneficiary, who shall be liable for the tax under this chapter. Additionally, the trustee of a trust, which is treated under 26 U.S.C. §§ 671 - 678 as owned by one (1) grantor or one (1) other person and which does not obtain a taxpayer identification number, as permitted under the Internal Revenue Code and accompanying regulations, shall not be required to file returns under this chapter nor to pay the tax, but shall report the total amount of income received by the trustee to the resident grantor or other person, who shall file the return and pay the tax levied by this chapter.
(b) Trustees, guardians, and other persons acting in a fiduciary capacity who are residents of Tennessee, and who receive income on behalf of nonresident beneficiaries, shall not be required to pay tax under this chapter even though such income be derived from stocks or bonds that would otherwise be assessable under this chapter. However, executors or administrators receiving income taxable under this chapter from stocks or bonds that were the property of a decedent who, at the time of death, resided in Tennessee shall pay tax upon the stocks or bonds until the time as such stocks or bonds have been distributed or transferred to distributees or legatees of the decedent.
Amended by 2013 Tenn. Acts, ch. 480, s 2, eff. 5/20/2013.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 14; 1937, ch. 117, § 3; C. Supp. 1950, §1123.30; T.C.A. (orig. ed.), § 67-2616; Acts 1995, ch. 71, § 1.
Tenn. Code Ann. § 67-1-513 — TN Code / Title 67 / Chapter 1 / Section 67-1-513
Office consolidation
Status: in_force

(a) (1) As soon as practicable, and in no event later than January 1 next following completion of countywide reappraisal of property in a county, and establishment of an effective plan of updating of assessments for that county certified by the state board of equalization, all municipal and other assessment offices in that county shall be consolidated with the office of the county assessor and thereafter there shall be only one (1) assessment office in that county, and a single roll shall be furnished at the cost of reproduction for use by all taxing jurisdictions within that county. (2) However, any municipality that lies within the boundaries of two (2) or more counties may maintain an assessment office separate from the assessment offices of the counties in which such municipality lies, or may contract with the state board of equalization for assessment services for the municipality pursuant to § 67-1-307 . (b) (1) Upon the consolidation of all municipal and other assessment offices within any county with the office of the county assessor of property, all local boards of equalization shall be consolidated with the county board of equalization, and thereafter there shall be only one (1) local board of equalization in the county. (2) However, if any municipality lying within the boundaries of two (2) or more counties maintains an assessment office separate from the assessment offices of the county in which such municipality lies, or if such municipality contracts with the state board of equalization for the provision of assessment services under § 67-1-307 , such municipality shall have a city board of equalization separate from the local boards of equalization of such counties. Acts 1973, ch. 226, § 3; 1976, ch. 609, §§ 1, 2; 1983, ch. 236, § 1; T.C.A., § 67-337.
(a) (1) As soon as practicable, and in no event later than January 1 next following completion of countywide reappraisal of property in a county, and establishment of an effective plan of updating of assessments for that county certified by the state board of equalization, all municipal and other assessment offices in that county shall be consolidated with the office of the county assessor and thereafter there shall be only one (1) assessment office in that county, and a single roll shall be furnished at the cost of reproduction for use by all taxing jurisdictions within that county. (2) However, any municipality that lies within the boundaries of two (2) or more counties may maintain an assessment office separate from the assessment offices of the counties in which such municipality lies, or may contract with the state board of equalization for assessment services for the municipality pursuant to § 67-1-307 .
(1) As soon as practicable, and in no event later than January 1 next following completion of countywide reappraisal of property in a county, and establishment of an effective plan of updating of assessments for that county certified by the state board of equalization, all municipal and other assessment offices in that county shall be consolidated with the office of the county assessor and thereafter there shall be only one (1) assessment office in that county, and a single roll shall be furnished at the cost of reproduction for use by all taxing jurisdictions within that county.
(2) However, any municipality that lies within the boundaries of two (2) or more counties may maintain an assessment office separate from the assessment offices of the counties in which such municipality lies, or may contract with the state board of equalization for assessment services for the municipality pursuant to § 67-1-307 .
(b) (1) Upon the consolidation of all municipal and other assessment offices within any county with the office of the county assessor of property, all local boards of equalization shall be consolidated with the county board of equalization, and thereafter there shall be only one (1) local board of equalization in the county. (2) However, if any municipality lying within the boundaries of two (2) or more counties maintains an assessment office separate from the assessment offices of the county in which such municipality lies, or if such municipality contracts with the state board of equalization for the provision of assessment services under § 67-1-307 , such municipality shall have a city board of equalization separate from the local boards of equalization of such counties.
(1) Upon the consolidation of all municipal and other assessment offices within any county with the office of the county assessor of property, all local boards of equalization shall be consolidated with the county board of equalization, and thereafter there shall be only one (1) local board of equalization in the county.
(2) However, if any municipality lying within the boundaries of two (2) or more counties maintains an assessment office separate from the assessment offices of the county in which such municipality lies, or if such municipality contracts with the state board of equalization for the provision of assessment services under § 67-1-307 , such municipality shall have a city board of equalization separate from the local boards of equalization of such counties.
Acts 1973, ch. 226, § 3; 1976, ch. 609, §§ 1, 2; 1983, ch. 236, § 1; T.C.A., § 67-337.
Tenn. Code Ann. § 67-5-2418 — TN Code / Title 67 / Chapter 5 / Section 67-5-2418
Orders, notices, and judgments as to one or more defendants - Appeal
Status: in_force

(a) Orders may be entered, notices may be filed, including notices adding parties and consolidating cases pursuant to § 67-5-2405(b)(2) , and judgments may be taken against any one (1) or more defendants included in the action, without affecting the rights of the other parties to the action. (b) Any one (1) or more defendants shall have the right to appeal, and such appeal shall not affect the standing of the cause as to other parties to the proceedings. Amended by 2017 Tenn. Acts, ch. 299,s 6, eff. 7/1/2017. Acts 1923, ch. 77, § 9; Shan. Supp., § 913b18; Code 1932, § 1593; T.C.A. (orig. ed.), § 67-2015.
(a) Orders may be entered, notices may be filed, including notices adding parties and consolidating cases pursuant to § 67-5-2405(b)(2) , and judgments may be taken against any one (1) or more defendants included in the action, without affecting the rights of the other parties to the action.
(b) Any one (1) or more defendants shall have the right to appeal, and such appeal shall not affect the standing of the cause as to other parties to the proceedings.
Amended by 2017 Tenn. Acts, ch. 299,s 6, eff. 7/1/2017.
Acts 1923, ch. 77, § 9; Shan. Supp., § 913b18; Code 1932, § 1593; T.C.A. (orig. ed.), § 67-2015.
Tenn. Code Ann. § 67-4-1409 — TN Code / Title 67 / Chapter 4 / Section 67-4-1409
Records - Inspection
Status: in_force

It is the duty of every operator liable for the collection of and payment to the municipality of any tax imposed by this part to keep and preserve for a period of three (3) years all records as may be necessary to determine the amount of such tax for which the operator may have been liable for the collection of and payment to the municipality, which records the authorized collector shall have the right to inspect at all reasonable times. Acts 1988, ch. 982, § 10.
It is the duty of every operator liable for the collection of and payment to the municipality of any tax imposed by this part to keep and preserve for a period of three (3) years all records as may be necessary to determine the amount of such tax for which the operator may have been liable for the collection of and payment to the municipality, which records the authorized collector shall have the right to inspect at all reasonable times.
Acts 1988, ch. 982, § 10.
Tenn. Code Ann. § 67-6-106 — TN Code / Title 67 / Chapter 6 / Section 67-6-106
Sales and use taxes collected on electronic nicotine delivery devices
Status: in_force

The department of revenue is directed to collect information regarding sales taxes the department collects on all electronic nicotine delivery devices, from all sources, including online sales, vape shops, and convenience stores. The department shall report its findings and any recommendations regarding such information on or before February 1, 2020, and on or before February 1 of each subsequent year until February 1, 2030, to the speaker of the senate, speaker of the house of representatives, and chairs of the finance, ways and means committees of the senate and house of representatives. Acts 2019, ch. 371, § 1.
The department of revenue is directed to collect information regarding sales taxes the department collects on all electronic nicotine delivery devices, from all sources, including online sales, vape shops, and convenience stores. The department shall report its findings and any recommendations regarding such information on or before February 1, 2020, and on or before February 1 of each subsequent year until February 1, 2030, to the speaker of the senate, speaker of the house of representatives, and chairs of the finance, ways and means committees of the senate and house of representatives.
Acts 2019, ch. 371, § 1.
Tenn. Code Ann. § 67-6-345 — TN Code / Title 67 / Chapter 6 / Section 67-6-345
Boats, motorboats and other vessels - Exemption from sales tax
Status: in_force

There is exempt from the sales tax the retail sale of boats, motorboats and other vessels as defined by § 69-9-204 , that are subject to registration and identification in this state pursuant to § 69-9-206 , that are not registered and identified in this state, but are removed for use in another state within three (3) calendar days after physical possession of the boat, motorboat or other vessel has passed to the retail purchaser. Use of such boat, motorboat or other vessel within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax. Acts 1992, ch. 529, § 12.
There is exempt from the sales tax the retail sale of boats, motorboats and other vessels as defined by § 69-9-204 , that are subject to registration and identification in this state pursuant to § 69-9-206 , that are not registered and identified in this state, but are removed for use in another state within three (3) calendar days after physical possession of the boat, motorboat or other vessel has passed to the retail purchaser. Use of such boat, motorboat or other vessel within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax.
Acts 1992, ch. 529, § 12.
Tenn. Code Ann. § 67-8-308 — TN Code / Title 67 / Chapter 8 / Section 67-8-308
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Transfers to executors and trustees
Status: in_force

If property is transferred to executors or trustees in lieu of their commissions or allowances, the excess in value of the property so transferred above the amount of commissions or allowances that would be payable in the absence of such transfer, shall be taxable. Acts 1929 (E.S.), ch. 29, § 1(6); Code 1932, § 1263; T.C.A. (orig. ed.), § 30-1606.
If property is transferred to executors or trustees in lieu of their commissions or allowances, the excess in value of the property so transferred above the amount of commissions or allowances that would be payable in the absence of such transfer, shall be taxable.
Acts 1929 (E.S.), ch. 29, § 1(6); Code 1932, § 1263; T.C.A. (orig. ed.), § 30-1606.
Tenn. Code Ann. § 67-3-1106 — TN Code / Title 67 / Chapter 3 / Section 67-3-1106
Reserved
Status: repealed

Repealed by 2014 Tenn. Acts, ch. 772, s 2, eff. 4/24/2014. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2206.
Repealed by 2014 Tenn. Acts, ch. 772, s 2, eff. 4/24/2014.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2206.
Tenn. Code Ann. § 67-3-511 — TN Code / Title 67 / Chapter 3 / Section 67-3-511
Payment of floorstock tax
Status: in_force

(a) The floorstock tax report required by § 67-3-304(d)(4) shall be accompanied by payment of the floorstock tax calculated in accordance with § 67-3-304(d) and (e) and payment made on or before the due date of that report. The floorstock tax imposed on inventory held outside of the bulk transfer/terminal system on January 1, 1998, reportable under § 67-3-304 shall be payable in two (2) equal annual installments. The first installment shall be due on or before the twenty-fifth day of the month following the month in which this part becomes effective, and the second installment is due on the same date of the following year. (b) For any floorstock tax due following an increase in the tax rate on petroleum products, the floorstock tax imposed on inventory shall be payable within twenty-five (25) days of the end of the month in which the increase becomes effective. (c) A supplier, bonded importer, importer, or wholesaler shall, for increases in the gasoline tax, remit tax, pursuant to subsection (a) or (b), based upon all inventory as provided in § 67-3-304(d) held in storage at the start of business on the effective date of the increase. All inventory held at retail stations and by end users shall be exempt from this requirement. (d) A supplier, bonded importer, importer or wholesaler shall, for increases in the diesel tax, the special privilege tax or the environmental assurance fee, remit taxes and/or fees, pursuant to subsection (a) or (b), based upon all inventory as provided in § 67-3-304(d) held outside the bulk transport/terminal system at the start of business on the effective date of such increase. All inventory held at retail stations and by end users shall be exempt from this requirement. (e) Regardless of any § 67-3-509 allowance already taken with respect to this inventory, an additional § 67-3-509 allowance may be taken. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1611.
(a) The floorstock tax report required by § 67-3-304(d)(4) shall be accompanied by payment of the floorstock tax calculated in accordance with § 67-3-304(d) and (e) and payment made on or before the due date of that report. The floorstock tax imposed on inventory held outside of the bulk transfer/terminal system on January 1, 1998, reportable under § 67-3-304 shall be payable in two (2) equal annual installments. The first installment shall be due on or before the twenty-fifth day of the month following the month in which this part becomes effective, and the second installment is due on the same date of the following year.
(b) For any floorstock tax due following an increase in the tax rate on petroleum products, the floorstock tax imposed on inventory shall be payable within twenty-five (25) days of the end of the month in which the increase becomes effective.
(c) A supplier, bonded importer, importer, or wholesaler shall, for increases in the gasoline tax, remit tax, pursuant to subsection (a) or (b), based upon all inventory as provided in § 67-3-304(d) held in storage at the start of business on the effective date of the increase. All inventory held at retail stations and by end users shall be exempt from this requirement.
(d) A supplier, bonded importer, importer or wholesaler shall, for increases in the diesel tax, the special privilege tax or the environmental assurance fee, remit taxes and/or fees, pursuant to subsection (a) or (b), based upon all inventory as provided in § 67-3-304(d) held outside the bulk transport/terminal system at the start of business on the effective date of such increase. All inventory held at retail stations and by end users shall be exempt from this requirement.
(e) Regardless of any § 67-3-509 allowance already taken with respect to this inventory, an additional § 67-3-509 allowance may be taken.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1611.
Tenn. Code Ann. § 67-4-1027 — TN Code / Title 67 / Chapter 4 / Section 67-4-1027
Request for information about cigarette units - Penalty for noncompliance
Status: in_force

(a) (1) The commissioner of revenue may issue to any tobacco distributor or wholesaler licensed pursuant to § 67-4-1015 a request for information about cigarette units sold in Tennessee. (2) Any tobacco distributor or wholesaler licensed pursuant to § 67-4-1015 shall comply with a request for information issued by the commissioner of revenue pursuant to subdivision (a)(1) within thirty (30) days of receipt. (3) "Cigarette" has the same meaning as ascribed in § 47-31-102 . (4) "Units sold" has the same meaning as ascribed in § 47-31-102 . (b) The commissioner of revenue may, after providing notice and an opportunity for a hearing under § 67-1-105 , suspend or revoke the license of any tobacco distributor or wholesaler or impose a civil penalty or other sanctions for failure to comply with this section. The commissioner may attempt to resolve proposed sanctions through an informal conference before a hearing is held under § 67-1-105 . (c) The commissioner of revenue may from time to time make, promulgate, amend and rescind such rules as are necessary to carry out this section. All rules provided for in this part shall be adopted, promulgated and contested as provided in the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Acts 2001, ch. 113, § 1.
(a) (1) The commissioner of revenue may issue to any tobacco distributor or wholesaler licensed pursuant to § 67-4-1015 a request for information about cigarette units sold in Tennessee. (2) Any tobacco distributor or wholesaler licensed pursuant to § 67-4-1015 shall comply with a request for information issued by the commissioner of revenue pursuant to subdivision (a)(1) within thirty (30) days of receipt. (3) "Cigarette" has the same meaning as ascribed in § 47-31-102 . (4) "Units sold" has the same meaning as ascribed in § 47-31-102 .
(1) The commissioner of revenue may issue to any tobacco distributor or wholesaler licensed pursuant to § 67-4-1015 a request for information about cigarette units sold in Tennessee.
(2) Any tobacco distributor or wholesaler licensed pursuant to § 67-4-1015 shall comply with a request for information issued by the commissioner of revenue pursuant to subdivision (a)(1) within thirty (30) days of receipt.
(3) "Cigarette" has the same meaning as ascribed in § 47-31-102 .
(4) "Units sold" has the same meaning as ascribed in § 47-31-102 .
(b) The commissioner of revenue may, after providing notice and an opportunity for a hearing under § 67-1-105 , suspend or revoke the license of any tobacco distributor or wholesaler or impose a civil penalty or other sanctions for failure to comply with this section. The commissioner may attempt to resolve proposed sanctions through an informal conference before a hearing is held under § 67-1-105 .
(c) The commissioner of revenue may from time to time make, promulgate, amend and rescind such rules as are necessary to carry out this section. All rules provided for in this part shall be adopted, promulgated and contested as provided in the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
Acts 2001, ch. 113, § 1.
Tenn. Code Ann. § 67-3-412 — TN Code / Title 67 / Chapter 3 / Section 67-3-412
Refunds - Exports
Status: in_force

(a) For petroleum products exported to points outside the state for resale, to obtain a refund, a claim for refund must be filed with the department within three (3) years from December 31 of the year in which the export activity occurred. The claimant is entitled to recover all taxes and fees paid as levied in part 2 of this chapter, excepting the export tax imposed by § 67-3-205 . Bonded importers and suppliers, instead of filing a claim, may seek credit on the distributor report; provided, that the credit is supported by automated, terminal-issued shipping papers establishing intent to export. The bonded importer or supplier may take credit for a sale to an export customer where that customer is charged the destination state's tax; provided, that the customer is a licensed exporter in Tennessee. (b) For diesel fuel that is exported to points outside the state, in vehicle fuel supply tanks of diesel locomotives or marine tows, where such is consumed in such locomotives or marine tows outside the state, the user may apply for refund of the special privilege tax imposed by § 67-3-203 , less the export tax imposed by § 67-3-205 , and may apply for refund of the environmental assurance fee, imposed by § 67-3-204 , by submitting a claim for refund within ninety (90) days of the last day of the month in which the export was made. If a credit is being claimed for such products exported for consumption, it shall be claimed on a report filed within the same ninety-day period. (c) For aviation fuels that are exported to points outside the state, including aviation gasoline and jet fuel that is stored in the state, but is carried outside the state in the vehicle fuel supply tanks of airplanes owned or leased by commercial air carriers, for consumption in such airplanes outside the state, such user may apply for refund of the special privilege tax less the export tax, and may apply for refund of the environmental assurance fee, using the same procedure and time requirements as set forth in subsection (b). Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1512.
(a) For petroleum products exported to points outside the state for resale, to obtain a refund, a claim for refund must be filed with the department within three (3) years from December 31 of the year in which the export activity occurred. The claimant is entitled to recover all taxes and fees paid as levied in part 2 of this chapter, excepting the export tax imposed by § 67-3-205 . Bonded importers and suppliers, instead of filing a claim, may seek credit on the distributor report; provided, that the credit is supported by automated, terminal-issued shipping papers establishing intent to export. The bonded importer or supplier may take credit for a sale to an export customer where that customer is charged the destination state's tax; provided, that the customer is a licensed exporter in Tennessee.
(b) For diesel fuel that is exported to points outside the state, in vehicle fuel supply tanks of diesel locomotives or marine tows, where such is consumed in such locomotives or marine tows outside the state, the user may apply for refund of the special privilege tax imposed by § 67-3-203 , less the export tax imposed by § 67-3-205 , and may apply for refund of the environmental assurance fee, imposed by § 67-3-204 , by submitting a claim for refund within ninety (90) days of the last day of the month in which the export was made. If a credit is being claimed for such products exported for consumption, it shall be claimed on a report filed within the same ninety-day period.
(c) For aviation fuels that are exported to points outside the state, including aviation gasoline and jet fuel that is stored in the state, but is carried outside the state in the vehicle fuel supply tanks of airplanes owned or leased by commercial air carriers, for consumption in such airplanes outside the state, such user may apply for refund of the special privilege tax less the export tax, and may apply for refund of the environmental assurance fee, using the same procedure and time requirements as set forth in subsection (b).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1512.
Tenn. Code Ann. § 67-1-1429 — TN Code / Title 67 / Chapter 1 / Section 67-1-1429
Time limit for making levy - Release of lien
Status: in_force

(a) Length of Period. (1) Where the assessment of any tax imposed by this or any other title has been made within the applicable period of limitation, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun: (A) Within six (6) years after the assessment of the tax becomes final; or (B) Prior to the expiration of any period for collection agreed upon in writing by the commissioner or the commissioner's delegate and the taxpayer before the expiration of such six-year period; or, if there is a release of levy under § 67-1-1427 after such six-year period, then before such release. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period. (2) The period provided by this subsection (a) during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer. (3) The period for collection provided in subdivision (a)(1)(A) shall not apply if the tax liability has been reduced to judgment in a suit begun within such period. Such tax may be collected at any time subsequent to assessment without limitation after such judgment. (4) Nothing in this section shall apply to the collection of ad valorem taxes assessed against real or personal property by any county or municipality in this state. (5) The period for collection provided in subdivision (a)(1)(A) ceases running upon the imposition of a bankruptcy stay as provided in 11 U.S.C. § 362 or upon the filing of a probate, receivership, or assignment for the benefit of creditors proceeding. Such period recommences running thirty (30) days after the stay is lifted or the proceeding prohibiting collection ends. (b) Date When Levy Is Considered Made. The date on which a levy on property or rights is made shall be the date on which the notice of seizure provided in § 67-1-1414 is given. (c) Release of Lien. At any time after the expiration of the period specified in subsection (a), the person holding title to the property on which the lien is placed may request the department to release the lien. If the department does not release the lien within sixty (60) days of the request, it shall be liable for court costs in any action to remove the lien. Amended by 2021 Tenn. Acts, ch. 217, s 1, eff. 4/22/2021. Amended by 2014 Tenn. Acts, ch. 854, s 6, eff. 1/1/2015. Acts 1972, ch. 762, § 13; 1973, ch. 368, § 3; 1974, ch. 484, § 3; T.C.A., § 67-6028; Acts 1986, ch. 799, § 2; 1999, ch. 162, § 2.
(a) Length of Period. (1) Where the assessment of any tax imposed by this or any other title has been made within the applicable period of limitation, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun: (A) Within six (6) years after the assessment of the tax becomes final; or (B) Prior to the expiration of any period for collection agreed upon in writing by the commissioner or the commissioner's delegate and the taxpayer before the expiration of such six-year period; or, if there is a release of levy under § 67-1-1427 after such six-year period, then before such release. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period. (2) The period provided by this subsection (a) during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer. (3) The period for collection provided in subdivision (a)(1)(A) shall not apply if the tax liability has been reduced to judgment in a suit begun within such period. Such tax may be collected at any time subsequent to assessment without limitation after such judgment. (4) Nothing in this section shall apply to the collection of ad valorem taxes assessed against real or personal property by any county or municipality in this state. (5) The period for collection provided in subdivision (a)(1)(A) ceases running upon the imposition of a bankruptcy stay as provided in 11 U.S.C. § 362 or upon the filing of a probate, receivership, or assignment for the benefit of creditors proceeding. Such period recommences running thirty (30) days after the stay is lifted or the proceeding prohibiting collection ends.
(1) Where the assessment of any tax imposed by this or any other title has been made within the applicable period of limitation, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun: (A) Within six (6) years after the assessment of the tax becomes final; or (B) Prior to the expiration of any period for collection agreed upon in writing by the commissioner or the commissioner's delegate and the taxpayer before the expiration of such six-year period; or, if there is a release of levy under § 67-1-1427 after such six-year period, then before such release. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period.
(A) Within six (6) years after the assessment of the tax becomes final; or
(B) Prior to the expiration of any period for collection agreed upon in writing by the commissioner or the commissioner's delegate and the taxpayer before the expiration of such six-year period; or, if there is a release of levy under § 67-1-1427 after such six-year period, then before such release. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period.
(2) The period provided by this subsection (a) during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.
(3) The period for collection provided in subdivision (a)(1)(A) shall not apply if the tax liability has been reduced to judgment in a suit begun within such period. Such tax may be collected at any time subsequent to assessment without limitation after such judgment.
(4) Nothing in this section shall apply to the collection of ad valorem taxes assessed against real or personal property by any county or municipality in this state.
(5) The period for collection provided in subdivision (a)(1)(A) ceases running upon the imposition of a bankruptcy stay as provided in 11 U.S.C. § 362 or upon the filing of a probate, receivership, or assignment for the benefit of creditors proceeding. Such period recommences running thirty (30) days after the stay is lifted or the proceeding prohibiting collection ends.
(b) Date When Levy Is Considered Made. The date on which a levy on property or rights is made shall be the date on which the notice of seizure provided in § 67-1-1414 is given.
(c) Release of Lien. At any time after the expiration of the period specified in subsection (a), the person holding title to the property on which the lien is placed may request the department to release the lien. If the department does not release the lien within sixty (60) days of the request, it shall be liable for court costs in any action to remove the lien.
Amended by 2021 Tenn. Acts, ch. 217, s 1, eff. 4/22/2021.
Amended by 2014 Tenn. Acts, ch. 854, s 6, eff. 1/1/2015.
Acts 1972, ch. 762, § 13; 1973, ch. 368, § 3; 1974, ch. 484, § 3; T.C.A., § 67-6028; Acts 1986, ch. 799, § 2; 1999, ch. 162, § 2.
Tenn. Code Ann. § 67-4-706 — TN Code / Title 67 / Chapter 4 / Section 67-4-706
Registration of persons subject to taxes for purposes of filing returns and paying taxes - Designation of entity responsible for registrations
Status: in_force

(a) For purposes of filing the returns required by § 67-4-715 and paying the taxes levied by §§ 67-4-704 and 67-4-705 , every person taxable under §§ 67-4-704 and 67-4-705 shall, prior to engaging in business as defined in § 67-4-702 , register with the commissioner or the county clerk, in the case of businesses located within the county, and with the commissioner or the appropriate city official, in the case of businesses located within the incorporated municipality. Any person that is subject to the tax levied by § 67-4-704 but has no established physical location, outlet, or other place of business in the state shall register with the commissioner for purposes of this section. (b) Any metropolitan government that has levied the taxes authorized by this part may, by resolution of its legislative body, designate the county clerk as the entity responsible for the registration of businesses for the entire metropolitan area. (c) Subsection (a) notwithstanding, every person described in § 67-4-708(5) and taxable under § 67-4-709(5) shall, prior to engaging in business as defined in § 67-4-702 , register with the commissioner in a manner prescribed by the commissioner. Amended by 2013 Tenn. Acts, ch. 313,s 5, eff. 1/1/2014. Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802; Acts 1990, ch. 962, § 2; 2009, ch. 530, § 72.
(a) For purposes of filing the returns required by § 67-4-715 and paying the taxes levied by §§ 67-4-704 and 67-4-705 , every person taxable under §§ 67-4-704 and 67-4-705 shall, prior to engaging in business as defined in § 67-4-702 , register with the commissioner or the county clerk, in the case of businesses located within the county, and with the commissioner or the appropriate city official, in the case of businesses located within the incorporated municipality. Any person that is subject to the tax levied by § 67-4-704 but has no established physical location, outlet, or other place of business in the state shall register with the commissioner for purposes of this section.
(b) Any metropolitan government that has levied the taxes authorized by this part may, by resolution of its legislative body, designate the county clerk as the entity responsible for the registration of businesses for the entire metropolitan area.
(c) Subsection (a) notwithstanding, every person described in § 67-4-708(5) and taxable under § 67-4-709(5) shall, prior to engaging in business as defined in § 67-4-702 , register with the commissioner in a manner prescribed by the commissioner.
Amended by 2013 Tenn. Acts, ch. 313,s 5, eff. 1/1/2014.
Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802; Acts 1990, ch. 962, § 2; 2009, ch. 530, § 72.
Tenn. Code Ann. § 67-5-1603 — TN Code / Title 67 / Chapter 5 / Section 67-5-1603
Equalization of assessments based on reappraisals
Status: in_force

(a) (1) After a reappraisal program has been completed and approved by the director of property assessments, the value so determined shall be used as the basis of assessments and taxation for property that has been reappraised. (2) The local assessor of property and county boards of equalization may adjust individual assessments in accordance with other facts and information relevant to the proper assessment of the property. (3) No such changed assessments for individual taxpayers shall result in inequality or destroy the uniformity of assessment intended to be achieved by the reappraisal program. (b) In the event the assessor shall fail to equalize on the basis of the completed reappraisal program, together with other proper considerations in individual cases, it shall become the duty of the county board of equalization immediately to do so in order that equality and uniformity of assessment may be achieved. (c) (1) It is the duty of the state board of equalization to determine whether standards set by it have been met in each county reappraisal program, and whether such reappraisal program, when completed, has been adopted and used as the basis of the new assessments in such county. (2) In the event such reappraisals have not been made the basis of the new assessments in the county, in accordance with §§ 67-5-1601 - 67-5-1604, it is the duty of the state board to direct and order that there be an equalization in such county based upon such reappraisal program and other proper considerations brought to the attention of the board, and the state board in such cases shall make the necessary adjustments in the amount of individual assessments on the roll and issue other appropriate orders as may be necessary to accomplish the purpose and mandate of §§ 67-5-1601 - 67-5-1604. (d) In a year of reappraisal, if the number of foreclosures is of a significant number in any area or neighborhood, the assessor of property may recognize the effects of the foreclosures on the values of other properties located within the affected area or neighborhood. Acts 1980, ch. 820, § 3; T.C.A., § 67-682; Acts 2009, ch. 527, § 1.
(a) (1) After a reappraisal program has been completed and approved by the director of property assessments, the value so determined shall be used as the basis of assessments and taxation for property that has been reappraised. (2) The local assessor of property and county boards of equalization may adjust individual assessments in accordance with other facts and information relevant to the proper assessment of the property. (3) No such changed assessments for individual taxpayers shall result in inequality or destroy the uniformity of assessment intended to be achieved by the reappraisal program.
(1) After a reappraisal program has been completed and approved by the director of property assessments, the value so determined shall be used as the basis of assessments and taxation for property that has been reappraised.
(2) The local assessor of property and county boards of equalization may adjust individual assessments in accordance with other facts and information relevant to the proper assessment of the property.
(3) No such changed assessments for individual taxpayers shall result in inequality or destroy the uniformity of assessment intended to be achieved by the reappraisal program.
(b) In the event the assessor shall fail to equalize on the basis of the completed reappraisal program, together with other proper considerations in individual cases, it shall become the duty of the county board of equalization immediately to do so in order that equality and uniformity of assessment may be achieved.
(c) (1) It is the duty of the state board of equalization to determine whether standards set by it have been met in each county reappraisal program, and whether such reappraisal program, when completed, has been adopted and used as the basis of the new assessments in such county. (2) In the event such reappraisals have not been made the basis of the new assessments in the county, in accordance with §§ 67-5-1601 - 67-5-1604, it is the duty of the state board to direct and order that there be an equalization in such county based upon such reappraisal program and other proper considerations brought to the attention of the board, and the state board in such cases shall make the necessary adjustments in the amount of individual assessments on the roll and issue other appropriate orders as may be necessary to accomplish the purpose and mandate of §§ 67-5-1601 - 67-5-1604.
(1) It is the duty of the state board of equalization to determine whether standards set by it have been met in each county reappraisal program, and whether such reappraisal program, when completed, has been adopted and used as the basis of the new assessments in such county.
(2) In the event such reappraisals have not been made the basis of the new assessments in the county, in accordance with §§ 67-5-1601 - 67-5-1604, it is the duty of the state board to direct and order that there be an equalization in such county based upon such reappraisal program and other proper considerations brought to the attention of the board, and the state board in such cases shall make the necessary adjustments in the amount of individual assessments on the roll and issue other appropriate orders as may be necessary to accomplish the purpose and mandate of §§ 67-5-1601 - 67-5-1604.
(d) In a year of reappraisal, if the number of foreclosures is of a significant number in any area or neighborhood, the assessor of property may recognize the effects of the foreclosures on the values of other properties located within the affected area or neighborhood.
Acts 1980, ch. 820, § 3; T.C.A., § 67-682; Acts 2009, ch. 527, § 1.
Tenn. Code Ann. § 67-1-1703 — TN Code / Title 67 / Chapter 1 / Section 67-1-1703
Disclosure to taxpayer or fiduciary
Status: in_force

(a) The commissioner shall, subject to such requirements and conditions as may be prescribed by rules, disclose the return of any taxpayer, or tax information with respect to such taxpayer, to such person or persons as the taxpayer may designate in a written request for or consent to such disclosure, or to any other person at the taxpayer's request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. Tax information shall not, however, be disclosed to such person or persons if the commissioner determines that such disclosure would be seriously burdensome to tax administration. (b) (1) The return of a person shall, upon written request, be open to inspection by or disclosure to: (A) In the case of the return of an individual, that individual; (B) In the case of the return of a partnership, any person who was a member of such partnership during any part of the period covered by the return; (C) In the case of the return of a corporation or a subsidiary of a corporation: (i) Any person designated by resolution of its board of directors or other similar governing body; (ii) Any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other appropriate officer; or (iii) If the corporation has been dissolved, any person authorized by applicable state law to act for the corporation or any person who the commissioner finds to have a material interest that will be affected by information contained in the return; (D) In the case of the return of an estate, the administrator, executor, or trustee of such estate; and (E) In the case of the return of a trust, the trustee or trustees, jointly or separately. (2) If an individual described in subdivision (b)(1) is legally incompetent, the applicable return shall, upon written request, be open to inspection by or disclosure to the guardian of the individual's estate. (3) The return of a decedent shall, upon written request, be open to inspection by or disclosure to an administrator, executor, trustee or beneficiary of the decedent's estate. However, in order to obtain the return, a beneficiary must submit a sworn affidavit stating that: the affiant was a beneficiary of the estate who received a distribution of assets from the estate in kind; the affiant needs the return to accurately determine the federal income tax basis of such assets; and the affiant has requested the return from the personal representative who could not or would not provide it. (4) If substantially all of the property of the person with respect to whom the return is filed is in the hands of a trustee in bankruptcy or receiver, such person's return or returns for prior years, upon written request, shall be open to inspection by or disclosure to such trustee or receiver, but only if the commissioner finds that such trustee or receiver, in the trustee's or receiver's fiduciary capacity, has a material interest that will be affected by information contained in the return. (5) Any return to which this subsection (b) applies shall, upon written request, also be open to inspection by or disclosure to the attorney in fact or at law duly authorized in writing by any of the persons described in subdivisions (b)(1)-(4), who are themselves entitled to the return, to inspect the return or receive the information on their behalf, subject to the conditions provided in subdivisions (b)(1)-(4). (6) Tax information with respect to any taxpayer that may otherwise be open to inspection by or disclosure to any person authorized by this subsection (b) to inspect any return of such taxpayer shall not be disclosed if the commissioner determines that such disclosure would seriously impair tax administration. Acts 1977, ch. 152, § 1; T.C.A., § 67-133; Acts 1997, ch. 269, § 1.
(a) The commissioner shall, subject to such requirements and conditions as may be prescribed by rules, disclose the return of any taxpayer, or tax information with respect to such taxpayer, to such person or persons as the taxpayer may designate in a written request for or consent to such disclosure, or to any other person at the taxpayer's request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. Tax information shall not, however, be disclosed to such person or persons if the commissioner determines that such disclosure would be seriously burdensome to tax administration.
(b) (1) The return of a person shall, upon written request, be open to inspection by or disclosure to: (A) In the case of the return of an individual, that individual; (B) In the case of the return of a partnership, any person who was a member of such partnership during any part of the period covered by the return; (C) In the case of the return of a corporation or a subsidiary of a corporation: (i) Any person designated by resolution of its board of directors or other similar governing body; (ii) Any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other appropriate officer; or (iii) If the corporation has been dissolved, any person authorized by applicable state law to act for the corporation or any person who the commissioner finds to have a material interest that will be affected by information contained in the return; (D) In the case of the return of an estate, the administrator, executor, or trustee of such estate; and (E) In the case of the return of a trust, the trustee or trustees, jointly or separately. (2) If an individual described in subdivision (b)(1) is legally incompetent, the applicable return shall, upon written request, be open to inspection by or disclosure to the guardian of the individual's estate. (3) The return of a decedent shall, upon written request, be open to inspection by or disclosure to an administrator, executor, trustee or beneficiary of the decedent's estate. However, in order to obtain the return, a beneficiary must submit a sworn affidavit stating that: the affiant was a beneficiary of the estate who received a distribution of assets from the estate in kind; the affiant needs the return to accurately determine the federal income tax basis of such assets; and the affiant has requested the return from the personal representative who could not or would not provide it. (4) If substantially all of the property of the person with respect to whom the return is filed is in the hands of a trustee in bankruptcy or receiver, such person's return or returns for prior years, upon written request, shall be open to inspection by or disclosure to such trustee or receiver, but only if the commissioner finds that such trustee or receiver, in the trustee's or receiver's fiduciary capacity, has a material interest that will be affected by information contained in the return. (5) Any return to which this subsection (b) applies shall, upon written request, also be open to inspection by or disclosure to the attorney in fact or at law duly authorized in writing by any of the persons described in subdivisions (b)(1)-(4), who are themselves entitled to the return, to inspect the return or receive the information on their behalf, subject to the conditions provided in subdivisions (b)(1)-(4). (6) Tax information with respect to any taxpayer that may otherwise be open to inspection by or disclosure to any person authorized by this subsection (b) to inspect any return of such taxpayer shall not be disclosed if the commissioner determines that such disclosure would seriously impair tax administration.
(1) The return of a person shall, upon written request, be open to inspection by or disclosure to: (A) In the case of the return of an individual, that individual; (B) In the case of the return of a partnership, any person who was a member of such partnership during any part of the period covered by the return; (C) In the case of the return of a corporation or a subsidiary of a corporation: (i) Any person designated by resolution of its board of directors or other similar governing body; (ii) Any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other appropriate officer; or (iii) If the corporation has been dissolved, any person authorized by applicable state law to act for the corporation or any person who the commissioner finds to have a material interest that will be affected by information contained in the return; (D) In the case of the return of an estate, the administrator, executor, or trustee of such estate; and (E) In the case of the return of a trust, the trustee or trustees, jointly or separately.
(A) In the case of the return of an individual, that individual;
(B) In the case of the return of a partnership, any person who was a member of such partnership during any part of the period covered by the return;
(C) In the case of the return of a corporation or a subsidiary of a corporation: (i) Any person designated by resolution of its board of directors or other similar governing body; (ii) Any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other appropriate officer; or (iii) If the corporation has been dissolved, any person authorized by applicable state law to act for the corporation or any person who the commissioner finds to have a material interest that will be affected by information contained in the return;
(i) Any person designated by resolution of its board of directors or other similar governing body;
(ii) Any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other appropriate officer; or
(iii) If the corporation has been dissolved, any person authorized by applicable state law to act for the corporation or any person who the commissioner finds to have a material interest that will be affected by information contained in the return;
(D) In the case of the return of an estate, the administrator, executor, or trustee of such estate; and
(E) In the case of the return of a trust, the trustee or trustees, jointly or separately.
(2) If an individual described in subdivision (b)(1) is legally incompetent, the applicable return shall, upon written request, be open to inspection by or disclosure to the guardian of the individual's estate.
(3) The return of a decedent shall, upon written request, be open to inspection by or disclosure to an administrator, executor, trustee or beneficiary of the decedent's estate. However, in order to obtain the return, a beneficiary must submit a sworn affidavit stating that: the affiant was a beneficiary of the estate who received a distribution of assets from the estate in kind; the affiant needs the return to accurately determine the federal income tax basis of such assets; and the affiant has requested the return from the personal representative who could not or would not provide it.
(4) If substantially all of the property of the person with respect to whom the return is filed is in the hands of a trustee in bankruptcy or receiver, such person's return or returns for prior years, upon written request, shall be open to inspection by or disclosure to such trustee or receiver, but only if the commissioner finds that such trustee or receiver, in the trustee's or receiver's fiduciary capacity, has a material interest that will be affected by information contained in the return.
(5) Any return to which this subsection (b) applies shall, upon written request, also be open to inspection by or disclosure to the attorney in fact or at law duly authorized in writing by any of the persons described in subdivisions (b)(1)-(4), who are themselves entitled to the return, to inspect the return or receive the information on their behalf, subject to the conditions provided in subdivisions (b)(1)-(4).
(6) Tax information with respect to any taxpayer that may otherwise be open to inspection by or disclosure to any person authorized by this subsection (b) to inspect any return of such taxpayer shall not be disclosed if the commissioner determines that such disclosure would seriously impair tax administration.
Acts 1977, ch. 152, § 1; T.C.A., § 67-133; Acts 1997, ch. 269, § 1.
Tenn. Code Ann. § 67-8-104 — TN Code / Title 67 / Chapter 8 / Section 67-8-104
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Standard exemptions
Status: in_force

(a) (1) There shall be allowed against the net gifts made during any calendar year a maximum single exemption of ten thousand dollars ($10,000) against that portion of the net gifts going to donees of Class A, and a maximum single exemption of five thousand dollars ($5,000) against that portion of the net gifts going to donees of Class B. (2) In the event the aggregate net gifts made to donees of Class A for any calendar year exceed ten thousand dollars ($10,000), or the aggregate net gifts made to donees of Class B for any calendar year exceed five thousand dollars ($5,000), the tax shall be applicable only to the extent that the gifts, other than gifts of future interests in property, to each: (A) Class A donee exceed the following amounts: (i) Gifts made before 1984 - the sum of three thousand dollars ($3,000); (ii) Gifts made in 1984 - the sum of five thousand dollars ($5,000); (iii) Gifts made in 1985 - the sum of seven thousand dollars ($7,000); (iv) Gifts made after 1985 - the sum of ten thousand dollars ($10,000); and (B) Class B donee exceed three thousand dollars ($3,000). (b) No part of a gift to an individual who has not attained twenty-one (21) years of age on the date of such transfer shall be considered a gift of a future interest in property for purposes of subsection (a), if the property and the income from the property: (1) May be expended by, or for the benefit of, the donee before the donee's attaining twenty-one (21) years of age; and (2) Shall, to the extent not so expended: (A) Pass to the donee on the donee's attaining twenty-one (21) years of age; and (B) In the event the donee dies before attaining twenty-one (21) years of age, be payable to the estate of the donee or as the donee may appoint under a general power of appointment as defined in § 2514(c) of the Internal Revenue Code ( 26 U.S.C. § 2514(c) ). (c) For the purposes of this section, the standard exemption amount allowable for gifts to Class A donees shall increase each year by the same amount, if any, that the annual exclusion amount for federal gift taxation purposes increases. (d) All contributions or distributions made to, or on behalf of, beneficiaries under any college education savings plan authorized by title 49, chapter 7, part 8 or 9, by federal law, or by the laws of another state, are exempt from all taxation under this chapter. This exemption shall include, but is not limited to, contributions to, and distributions from, plans defined in 26 U.S.C. § 529 , and accounts properly designated as education savings accounts, education IRAs, or future tuition payment plans, however described. Acts 1939, ch. 137, § 4; C. Supp. 1950, § 1295.4 (Williams, § 1328.4); Acts 1965, ch. 19, § 1; 1978, ch. 731, § 17; 1983, ch. 73, § 11; T.C.A. (orig. ed.), § 67-2505(a), (b); Acts 1998, ch. 897, § 1; 2002, ch. 688, § 1; 2005, ch. 499, § 1.
(a) (1) There shall be allowed against the net gifts made during any calendar year a maximum single exemption of ten thousand dollars ($10,000) against that portion of the net gifts going to donees of Class A, and a maximum single exemption of five thousand dollars ($5,000) against that portion of the net gifts going to donees of Class B. (2) In the event the aggregate net gifts made to donees of Class A for any calendar year exceed ten thousand dollars ($10,000), or the aggregate net gifts made to donees of Class B for any calendar year exceed five thousand dollars ($5,000), the tax shall be applicable only to the extent that the gifts, other than gifts of future interests in property, to each: (A) Class A donee exceed the following amounts: (i) Gifts made before 1984 - the sum of three thousand dollars ($3,000); (ii) Gifts made in 1984 - the sum of five thousand dollars ($5,000); (iii) Gifts made in 1985 - the sum of seven thousand dollars ($7,000); (iv) Gifts made after 1985 - the sum of ten thousand dollars ($10,000); and (B) Class B donee exceed three thousand dollars ($3,000).
(1) There shall be allowed against the net gifts made during any calendar year a maximum single exemption of ten thousand dollars ($10,000) against that portion of the net gifts going to donees of Class A, and a maximum single exemption of five thousand dollars ($5,000) against that portion of the net gifts going to donees of Class B.
(2) In the event the aggregate net gifts made to donees of Class A for any calendar year exceed ten thousand dollars ($10,000), or the aggregate net gifts made to donees of Class B for any calendar year exceed five thousand dollars ($5,000), the tax shall be applicable only to the extent that the gifts, other than gifts of future interests in property, to each: (A) Class A donee exceed the following amounts: (i) Gifts made before 1984 - the sum of three thousand dollars ($3,000); (ii) Gifts made in 1984 - the sum of five thousand dollars ($5,000); (iii) Gifts made in 1985 - the sum of seven thousand dollars ($7,000); (iv) Gifts made after 1985 - the sum of ten thousand dollars ($10,000); and (B) Class B donee exceed three thousand dollars ($3,000).
(A) Class A donee exceed the following amounts: (i) Gifts made before 1984 - the sum of three thousand dollars ($3,000); (ii) Gifts made in 1984 - the sum of five thousand dollars ($5,000); (iii) Gifts made in 1985 - the sum of seven thousand dollars ($7,000); (iv) Gifts made after 1985 - the sum of ten thousand dollars ($10,000); and
(i) Gifts made before 1984 - the sum of three thousand dollars ($3,000);
(ii) Gifts made in 1984 - the sum of five thousand dollars ($5,000);
(iii) Gifts made in 1985 - the sum of seven thousand dollars ($7,000);
(iv) Gifts made after 1985 - the sum of ten thousand dollars ($10,000); and
(B) Class B donee exceed three thousand dollars ($3,000).
(b) No part of a gift to an individual who has not attained twenty-one (21) years of age on the date of such transfer shall be considered a gift of a future interest in property for purposes of subsection (a), if the property and the income from the property: (1) May be expended by, or for the benefit of, the donee before the donee's attaining twenty-one (21) years of age; and (2) Shall, to the extent not so expended: (A) Pass to the donee on the donee's attaining twenty-one (21) years of age; and (B) In the event the donee dies before attaining twenty-one (21) years of age, be payable to the estate of the donee or as the donee may appoint under a general power of appointment as defined in § 2514(c) of the Internal Revenue Code ( 26 U.S.C. § 2514(c) ).
(1) May be expended by, or for the benefit of, the donee before the donee's attaining twenty-one (21) years of age; and
(2) Shall, to the extent not so expended: (A) Pass to the donee on the donee's attaining twenty-one (21) years of age; and (B) In the event the donee dies before attaining twenty-one (21) years of age, be payable to the estate of the donee or as the donee may appoint under a general power of appointment as defined in § 2514(c) of the Internal Revenue Code ( 26 U.S.C. § 2514(c) ).
(A) Pass to the donee on the donee's attaining twenty-one (21) years of age; and
(B) In the event the donee dies before attaining twenty-one (21) years of age, be payable to the estate of the donee or as the donee may appoint under a general power of appointment as defined in § 2514(c) of the Internal Revenue Code ( 26 U.S.C. § 2514(c) ).
(c) For the purposes of this section, the standard exemption amount allowable for gifts to Class A donees shall increase each year by the same amount, if any, that the annual exclusion amount for federal gift taxation purposes increases.
(d) All contributions or distributions made to, or on behalf of, beneficiaries under any college education savings plan authorized by title 49, chapter 7, part 8 or 9, by federal law, or by the laws of another state, are exempt from all taxation under this chapter. This exemption shall include, but is not limited to, contributions to, and distributions from, plans defined in 26 U.S.C. § 529 , and accounts properly designated as education savings accounts, education IRAs, or future tuition payment plans, however described.
Acts 1939, ch. 137, § 4; C. Supp. 1950, § 1295.4 (Williams, § 1328.4); Acts 1965, ch. 19, § 1; 1978, ch. 731, § 17; 1983, ch. 73, § 11; T.C.A. (orig. ed.), § 67-2505(a), (b); Acts 1998, ch. 897, § 1; 2002, ch. 688, § 1; 2005, ch. 499, § 1.
Tenn. Code Ann. § 67-8-109 — TN Code / Title 67 / Chapter 8 / Section 67-8-109
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Records and forms
Status: in_force

The commissioner is empowered to prescribe such forms as may be necessary under this part and shall keep such records as are indicated by good accounting practice. The commissioner may by general regulations prescribe how much and what portion of the commissioner's records shall be open to the inspection of the public and how much and what portion shall be held as confidential, and may exchange information with the United States government or with other state governments under reciprocal arrangements made and approved by the commissioner. Acts 1939, ch. 137, § 18; C. Supp. 1950, § 1295.18 (Williams, § 1328.18); T.C.A. (orig. ed.), § 67-2523.
The commissioner is empowered to prescribe such forms as may be necessary under this part and shall keep such records as are indicated by good accounting practice. The commissioner may by general regulations prescribe how much and what portion of the commissioner's records shall be open to the inspection of the public and how much and what portion shall be held as confidential, and may exchange information with the United States government or with other state governments under reciprocal arrangements made and approved by the commissioner.
Acts 1939, ch. 137, § 18; C. Supp. 1950, § 1295.18 (Williams, § 1328.18); T.C.A. (orig. ed.), § 67-2523.
Tenn. Code Ann. § 67-8-216 — TN Code / Title 67 / Chapter 8 / Section 67-8-216
Assistants to commissioner
Status: in_force

The commissioner may employ necessary agents, representatives and assistants for the enforcement of this part, and the expense of their employment and all incidental expenses shall be defrayed out of the two and one-half percent (2.5%) of the moneys collected as provided in § 67-8-206 , and, in case of suit, out of the penalty provided in this part, or so much thereof as may be necessary. Acts 1929 (Ex. Sess.), ch. 23, § 16; Code 1932, § 1314; T.C.A. (orig. ed.), § 30-1719.
The commissioner may employ necessary agents, representatives and assistants for the enforcement of this part, and the expense of their employment and all incidental expenses shall be defrayed out of the two and one-half percent (2.5%) of the moneys collected as provided in § 67-8-206 , and, in case of suit, out of the penalty provided in this part, or so much thereof as may be necessary.
Acts 1929 (Ex. Sess.), ch. 23, § 16; Code 1932, § 1314; T.C.A. (orig. ed.), § 30-1719.
Tenn. Code Ann. § 67-3-1202 — TN Code / Title 67 / Chapter 3 / Section 67-3-1202
Permits and licenses
Status: in_force

(a) Prior to operation in this state or entry into this state of any qualified motor vehicle engaged in the transportation of property in interstate commerce in or through this state, the owners or operators of such vehicle shall make application to the department for a permit or license for each such qualified motor vehicle to be operated upon the highways of this state. The application shall be upon forms furnished by the department. (b) The permit or license shall be issued by the commissioner when it is determined that lawful requirements have been met by the applicant. (c) A permit or license issued by the department for operation of a qualified motor vehicle shall be in the form as may be prescribed by the commissioner. (d) If any qualified motor vehicle enters this state and operates upon the highways of the state without a permit or license described in subsection (c) and identification as may be prescribed by the commissioner, the owner and operator of the vehicle shall be liable for and may be required to pay all of the freight motor vehicle registration fees, licenses and taxes assessable by law. (e) Notwithstanding subsection (d), a lessor who is regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation to permittees or licensees or other lessees may be deemed to be the permittee or licensee, and such lessor may be issued a license if an application has been properly filed and approved by the base jurisdiction. (f) In the case of a carrier using independent contractors under long-term leases, that is, a lease longer than thirty (30) days, the lessor and lessee will be given the option of designating which party will report and pay fuel use tax. If the lessee carrier assumes responsibility for reporting and paying motor fuel taxes and alternative fuel taxes, the base jurisdiction shall be the base jurisdiction of the lessee, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor. (g) For motor vehicle leases of thirty (30) days or less, the fuels use/miles or kilometers permit or license holder for the motor vehicle under lease will be liable. (h) (1) The department may, in its sole discretion, contract with any business entity that maintains a fleet of two hundred (200) or more motor vehicles to allow the business entity to provide any specific service, or all services, normally performed by the department relative to issuance of a permit or license authorized by this part that would have otherwise been provided by the department for each qualified motor vehicle in its fleet to be operated upon the highways of this state. The existence of such a contract shall not be interpreted to diminish, restrict, or limit the authority of the department to administer or enforce applicable provisions of any law with which a motor vehicle within the contracting business entity's fleet is not in compliance. (2) Contracts with business entities entered into by the department under this subsection (h) shall set forth in detail the duties and responsibilities of each party, shall require compliance with all applicable federal and state laws, shall not contain provisions that are contrary to any federal or state statute, and shall comply with the Federal Drivers' Privacy Protection Act ( 18 U.S.C. § 2721 et seq.), and the Uniform Motor Vehicle Records Disclosure Act, compiled in title 55, chapter 25. (3) A contract entered into under the authority of this subsection (h) shall be at no cost to the department except for the cost of decals, forms and administrative costs that the department would normally incur in issuing any permit or license authorized by this part for motor vehicles within the contracting business entity's fleet were it not for the contract. (4) A contract entered into under the authority of this subsection (h) shall, in addition to all other requirements included in the contract, require the contracting business entity to: (A) Keep all records, inventories, copies and other related paperwork that the department would keep if it were issuing any permit or license authorized by this part for qualified motor vehicles within the contracting business entity's fleet; (B) Forward to the department, no later than the tenth day of each month, copies of all applications, permits, licenses and other related documents, completed forms, or other paperwork that the department requires and that have been issued, completed or processed by the contracting business entity during the prior month; (C) No later than the tenth day of each month, remit to the department all fees and other moneys related to issuance of permits and licenses authorized by this part for qualified motor vehicles within the contracting business entity's fleet that would have been required to be collected during the prior month were it not for the contract entered into under this subsection (h); and (D) Timely make all reports that the department requires, including all applicable reports that a county clerk would be required to make if the clerk were issuing permits or licenses authorized by this part for qualified motor vehicles within the contracting business entity's fleet. (5) A delinquency in forwarding to the department any remittance, report, application, document, form or paperwork required of the contracting entity by law or by contract shall result in a penalty of five percent (5%) of the delinquent remittance, or the remittance associated with the delinquent report, application, document, form or paperwork, as the case may be, for each thirty (30) days or fraction of the thirty (30) days that the delinquency continues; provided, however, that the penalty may be waived by the commissioner upon the showing of good and reasonable cause. In no case shall the penalty provided for in this subdivision (h)(5) exceed twenty five percent (25%) of the remittance base. (6) If the department enters into a contract with a business entity under this subsection (h) and the business entity fails to strictly comply with any requirement or provision of the contract, the contract may be rescinded in its entirety and canceled at the discretion of the commissioner; provided, however, that the effective date of the cancellation shall be thirty (30) business days after the date the department gives notice by certified mail to the business entity that the contract is being rescinded and canceled. Acts 1997 , ch. 316, § 1; 2001, ch. 166, § 2; T.C.A., § 67-3-2302; Acts 2007 , ch. 484, § 106; 2008 , ch. 1007, § 9.
(a) Prior to operation in this state or entry into this state of any qualified motor vehicle engaged in the transportation of property in interstate commerce in or through this state, the owners or operators of such vehicle shall make application to the department for a permit or license for each such qualified motor vehicle to be operated upon the highways of this state. The application shall be upon forms furnished by the department.
(b) The permit or license shall be issued by the commissioner when it is determined that lawful requirements have been met by the applicant.
(c) A permit or license issued by the department for operation of a qualified motor vehicle shall be in the form as may be prescribed by the commissioner.
(d) If any qualified motor vehicle enters this state and operates upon the highways of the state without a permit or license described in subsection (c) and identification as may be prescribed by the commissioner, the owner and operator of the vehicle shall be liable for and may be required to pay all of the freight motor vehicle registration fees, licenses and taxes assessable by law.
(e) Notwithstanding subsection (d), a lessor who is regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation to permittees or licensees or other lessees may be deemed to be the permittee or licensee, and such lessor may be issued a license if an application has been properly filed and approved by the base jurisdiction.
(f) In the case of a carrier using independent contractors under long-term leases, that is, a lease longer than thirty (30) days, the lessor and lessee will be given the option of designating which party will report and pay fuel use tax. If the lessee carrier assumes responsibility for reporting and paying motor fuel taxes and alternative fuel taxes, the base jurisdiction shall be the base jurisdiction of the lessee, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor.
(g) For motor vehicle leases of thirty (30) days or less, the fuels use/miles or kilometers permit or license holder for the motor vehicle under lease will be liable.
(h) (1) The department may, in its sole discretion, contract with any business entity that maintains a fleet of two hundred (200) or more motor vehicles to allow the business entity to provide any specific service, or all services, normally performed by the department relative to issuance of a permit or license authorized by this part that would have otherwise been provided by the department for each qualified motor vehicle in its fleet to be operated upon the highways of this state. The existence of such a contract shall not be interpreted to diminish, restrict, or limit the authority of the department to administer or enforce applicable provisions of any law with which a motor vehicle within the contracting business entity's fleet is not in compliance. (2) Contracts with business entities entered into by the department under this subsection (h) shall set forth in detail the duties and responsibilities of each party, shall require compliance with all applicable federal and state laws, shall not contain provisions that are contrary to any federal or state statute, and shall comply with the Federal Drivers' Privacy Protection Act ( 18 U.S.C. § 2721 et seq.), and the Uniform Motor Vehicle Records Disclosure Act, compiled in title 55, chapter 25. (3) A contract entered into under the authority of this subsection (h) shall be at no cost to the department except for the cost of decals, forms and administrative costs that the department would normally incur in issuing any permit or license authorized by this part for motor vehicles within the contracting business entity's fleet were it not for the contract. (4) A contract entered into under the authority of this subsection (h) shall, in addition to all other requirements included in the contract, require the contracting business entity to: (A) Keep all records, inventories, copies and other related paperwork that the department would keep if it were issuing any permit or license authorized by this part for qualified motor vehicles within the contracting business entity's fleet; (B) Forward to the department, no later than the tenth day of each month, copies of all applications, permits, licenses and other related documents, completed forms, or other paperwork that the department requires and that have been issued, completed or processed by the contracting business entity during the prior month; (C) No later than the tenth day of each month, remit to the department all fees and other moneys related to issuance of permits and licenses authorized by this part for qualified motor vehicles within the contracting business entity's fleet that would have been required to be collected during the prior month were it not for the contract entered into under this subsection (h); and (D) Timely make all reports that the department requires, including all applicable reports that a county clerk would be required to make if the clerk were issuing permits or licenses authorized by this part for qualified motor vehicles within the contracting business entity's fleet. (5) A delinquency in forwarding to the department any remittance, report, application, document, form or paperwork required of the contracting entity by law or by contract shall result in a penalty of five percent (5%) of the delinquent remittance, or the remittance associated with the delinquent report, application, document, form or paperwork, as the case may be, for each thirty (30) days or fraction of the thirty (30) days that the delinquency continues; provided, however, that the penalty may be waived by the commissioner upon the showing of good and reasonable cause. In no case shall the penalty provided for in this subdivision (h)(5) exceed twenty five percent (25%) of the remittance base. (6) If the department enters into a contract with a business entity under this subsection (h) and the business entity fails to strictly comply with any requirement or provision of the contract, the contract may be rescinded in its entirety and canceled at the discretion of the commissioner; provided, however, that the effective date of the cancellation shall be thirty (30) business days after the date the department gives notice by certified mail to the business entity that the contract is being rescinded and canceled.
(1) The department may, in its sole discretion, contract with any business entity that maintains a fleet of two hundred (200) or more motor vehicles to allow the business entity to provide any specific service, or all services, normally performed by the department relative to issuance of a permit or license authorized by this part that would have otherwise been provided by the department for each qualified motor vehicle in its fleet to be operated upon the highways of this state. The existence of such a contract shall not be interpreted to diminish, restrict, or limit the authority of the department to administer or enforce applicable provisions of any law with which a motor vehicle within the contracting business entity's fleet is not in compliance.
(2) Contracts with business entities entered into by the department under this subsection (h) shall set forth in detail the duties and responsibilities of each party, shall require compliance with all applicable federal and state laws, shall not contain provisions that are contrary to any federal or state statute, and shall comply with the Federal Drivers' Privacy Protection Act ( 18 U.S.C. § 2721 et seq.), and the Uniform Motor Vehicle Records Disclosure Act, compiled in title 55, chapter 25.
(3) A contract entered into under the authority of this subsection (h) shall be at no cost to the department except for the cost of decals, forms and administrative costs that the department would normally incur in issuing any permit or license authorized by this part for motor vehicles within the contracting business entity's fleet were it not for the contract.
(4) A contract entered into under the authority of this subsection (h) shall, in addition to all other requirements included in the contract, require the contracting business entity to: (A) Keep all records, inventories, copies and other related paperwork that the department would keep if it were issuing any permit or license authorized by this part for qualified motor vehicles within the contracting business entity's fleet; (B) Forward to the department, no later than the tenth day of each month, copies of all applications, permits, licenses and other related documents, completed forms, or other paperwork that the department requires and that have been issued, completed or processed by the contracting business entity during the prior month; (C) No later than the tenth day of each month, remit to the department all fees and other moneys related to issuance of permits and licenses authorized by this part for qualified motor vehicles within the contracting business entity's fleet that would have been required to be collected during the prior month were it not for the contract entered into under this subsection (h); and (D) Timely make all reports that the department requires, including all applicable reports that a county clerk would be required to make if the clerk were issuing permits or licenses authorized by this part for qualified motor vehicles within the contracting business entity's fleet.
(A) Keep all records, inventories, copies and other related paperwork that the department would keep if it were issuing any permit or license authorized by this part for qualified motor vehicles within the contracting business entity's fleet;
(B) Forward to the department, no later than the tenth day of each month, copies of all applications, permits, licenses and other related documents, completed forms, or other paperwork that the department requires and that have been issued, completed or processed by the contracting business entity during the prior month;
(C) No later than the tenth day of each month, remit to the department all fees and other moneys related to issuance of permits and licenses authorized by this part for qualified motor vehicles within the contracting business entity's fleet that would have been required to be collected during the prior month were it not for the contract entered into under this subsection (h); and
(D) Timely make all reports that the department requires, including all applicable reports that a county clerk would be required to make if the clerk were issuing permits or licenses authorized by this part for qualified motor vehicles within the contracting business entity's fleet.
(5) A delinquency in forwarding to the department any remittance, report, application, document, form or paperwork required of the contracting entity by law or by contract shall result in a penalty of five percent (5%) of the delinquent remittance, or the remittance associated with the delinquent report, application, document, form or paperwork, as the case may be, for each thirty (30) days or fraction of the thirty (30) days that the delinquency continues; provided, however, that the penalty may be waived by the commissioner upon the showing of good and reasonable cause. In no case shall the penalty provided for in this subdivision (h)(5) exceed twenty five percent (25%) of the remittance base.
(6) If the department enters into a contract with a business entity under this subsection (h) and the business entity fails to strictly comply with any requirement or provision of the contract, the contract may be rescinded in its entirety and canceled at the discretion of the commissioner; provided, however, that the effective date of the cancellation shall be thirty (30) business days after the date the department gives notice by certified mail to the business entity that the contract is being rescinded and canceled.
Acts 1997 , ch. 316, § 1; 2001, ch. 166, § 2; T.C.A., § 67-3-2302; Acts 2007 , ch. 484, § 106; 2008 , ch. 1007, § 9.
Tenn. Code Ann. § 67-6-206 — TN Code / Title 67 / Chapter 6 / Section 67-6-206
Industrial machinery and raw materials - Exemptions
Status: in_force

(a) After June 30, 1983, no tax is due with respect to industrial machinery. (b) (1) Tax at the rate of one percent (1%) is imposed with respect to water when sold to or used by manufacturers. Tax at the rate of one and one-half percent (1.5%) shall be imposed with respect to gas, electricity, fuel oil, coal and other energy fuels when sold to or used by manufacturers. (2) For the purpose of this subsection (b), "manufacturer" means one whose principal business is fabricating or processing tangible personal property for resale. (3) The substances shall be exempt entirely from the taxes imposed by this chapter whenever it may be established to the satisfaction of the commissioner, by separate metering or otherwise, that they are exclusively used directly in the manufacturing process, coming into direct contact with the article being fabricated or processed by the manufacturer, and being expended in the course of the contact. Whenever the commissioner determines that the use of the substances by a manufacturer meets the test, the commissioner shall issue a certificate evidencing the entitlement of the manufacturer to the exemption. A copy of the certificate issued by the commissioner or a fully completed Streamlined Sales Tax certificate of exemption, which must include the manufacturer's exemption authorization number included on the certificate issued by the commissioner, shall be furnished by the manufacturer to the manufacturer's supplier of the exempt substances. The certificate may be revoked by the commissioner at any time upon a finding that the conditions precedent to the exemption no longer exist. (4) Any water or energy fuel used by a manufacturer in fabricating or processing tangible personal property for resale shall be exempt entirely from the taxes imposed by this chapter when the water or energy fuel are produced or extracted directly by the manufacturer from facilities owned by the manufacturer or in the public domain. (5) Notwithstanding the requirement of direct contact, there shall be exempt entirely from the tax imposed by this chapter electricity used to generate radiant heat for production of heat-treated glass when sold to or used by manufacturers; provided, that the manufacturer has applied for and received a certificate of exemption as required by this section. The person shall furnish to that person's supplier of the substance a copy of the certificate or a fully completed Streamlined Sales Tax certificate of exemption, which must include the manufacturer's exemption authorization number included on the certificate issued by the commissioner, to evidence qualification for the exemption. (6) (A) Notwithstanding subdivisions (b)(1)-(5), the reduced rates provided by subdivision (b)(1) shall apply to the use of such substances by a person engaged at a location in packaging automotive aftermarket products manufactured at other locations by the same person or by a corporation affiliated with the manufacturing corporation, such that: (i) Either corporation directly owns or controls one hundred percent (100%) of the capital stock of the other corporation; or (ii) One hundred percent (100%) of the capital stock of both corporations is directly owned or controlled by a common parent. (B) "Packaging", as used in this subdivision (b)(6), refers only to the fabrication and/or installation of that packaging that will accompany the automotive aftermarket product when sold at retail. The reduced rates shall apply only to such substances used in the packaging process. Such use must be established to the satisfaction of the commissioner by separate metering or otherwise. To qualify for the reduced rate under this subdivision (b)(6), a person shall apply for and receive a certificate of qualification for the reduced rate from the commissioner. The person shall furnish to that person's supplier of the substances a copy of the certificate or a fully completed Streamlined Sales Tax certificate of exemption, which must include the exemption authorization number included on the certificate issued by the commissioner, to evidence qualification for the reduced rate. (7) Notwithstanding the requirement of direct contact, natural gas used to generate heat for the production of primary aluminum, aluminum sheet and foil, and aluminum can sheet products when sold to or used by manufacturers shall be exempt entirely from the tax imposed by this chapter; provided, that the manufacturer applies for and receives a certificate of exemption as required by this section. Nothing shall be inferred from this subdivision (b)(7) as to the law in effect prior to this change. (8) Notwithstanding subdivision (b)(2), the term "manufacturer" does not include any person whose principal business is the preparation of food for immediate retail sale. (c) (1) Tax at the rate of one and one-half percent (1.5%) shall be imposed with respect to electricity when sold to or used by a qualified data center. (2) No tax is imposed with respect to cooling equipment or backup power infrastructure when sold to or used by a qualified data center. (3) As used in subdivision (c)(2): (A) "Backup power infrastructure" means backup power generation, battery systems, and related infrastructure used primarily for and necessary to the operations of a qualified data center; and (B) "Cooling equipment" means cooling systems, cooling towers, and other temperature control infrastructure used primarily for and necessary to the operations of a qualified data center. (d) Any qualified data center that applies for job tax credits under § 67-4-2109 must certify on its business plan that it has not, within the previous twelve (12) months, been found to be in violation of the Worker Adjustment and Retraining Notification (WARN) Act ( 29 U.S.C. §§ 2101 - 2109 ), the Fair Labor Standards Act of 1938 ( 29 U.S.C. § 201 et seq.), or federal immigration laws. Any qualified data center that fails to provide the required certification shall not qualify for job tax credits under § 67-4-2109 . Amended by 2016 Tenn. Acts, ch. 1001, s 2, eff. 7/1/2016. Amended by 2016 Tenn. Acts, ch. 1001, s 3, eff. 7/1/2016. Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1980, ch. 871, § 1; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(g); Acts 1993, ch. 430, § 1; 1995, ch. 185, § 2; 1998, ch. 767, § 1; 2003 , ch. 357, § 26; 2004, ch. 959, §§ 7, 68; 2005, ch. 311, §§ 1, 2; 2005, ch. 499, § 6; 2006, ch. 1019, § 35; 2007 , ch. 602, §§ 37, 51, 76 - 78, 142, 187; 2009 , ch. 530, §§ 35, 39; 2011 , ch. 72, §§ 1, 5; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
(a) After June 30, 1983, no tax is due with respect to industrial machinery.
(b) (1) Tax at the rate of one percent (1%) is imposed with respect to water when sold to or used by manufacturers. Tax at the rate of one and one-half percent (1.5%) shall be imposed with respect to gas, electricity, fuel oil, coal and other energy fuels when sold to or used by manufacturers. (2) For the purpose of this subsection (b), "manufacturer" means one whose principal business is fabricating or processing tangible personal property for resale. (3) The substances shall be exempt entirely from the taxes imposed by this chapter whenever it may be established to the satisfaction of the commissioner, by separate metering or otherwise, that they are exclusively used directly in the manufacturing process, coming into direct contact with the article being fabricated or processed by the manufacturer, and being expended in the course of the contact. Whenever the commissioner determines that the use of the substances by a manufacturer meets the test, the commissioner shall issue a certificate evidencing the entitlement of the manufacturer to the exemption. A copy of the certificate issued by the commissioner or a fully completed Streamlined Sales Tax certificate of exemption, which must include the manufacturer's exemption authorization number included on the certificate issued by the commissioner, shall be furnished by the manufacturer to the manufacturer's supplier of the exempt substances. The certificate may be revoked by the commissioner at any time upon a finding that the conditions precedent to the exemption no longer exist. (4) Any water or energy fuel used by a manufacturer in fabricating or processing tangible personal property for resale shall be exempt entirely from the taxes imposed by this chapter when the water or energy fuel are produced or extracted directly by the manufacturer from facilities owned by the manufacturer or in the public domain. (5) Notwithstanding the requirement of direct contact, there shall be exempt entirely from the tax imposed by this chapter electricity used to generate radiant heat for production of heat-treated glass when sold to or used by manufacturers; provided, that the manufacturer has applied for and received a certificate of exemption as required by this section. The person shall furnish to that person's supplier of the substance a copy of the certificate or a fully completed Streamlined Sales Tax certificate of exemption, which must include the manufacturer's exemption authorization number included on the certificate issued by the commissioner, to evidence qualification for the exemption. (6) (A) Notwithstanding subdivisions (b)(1)-(5), the reduced rates provided by subdivision (b)(1) shall apply to the use of such substances by a person engaged at a location in packaging automotive aftermarket products manufactured at other locations by the same person or by a corporation affiliated with the manufacturing corporation, such that: (i) Either corporation directly owns or controls one hundred percent (100%) of the capital stock of the other corporation; or (ii) One hundred percent (100%) of the capital stock of both corporations is directly owned or controlled by a common parent. (B) "Packaging", as used in this subdivision (b)(6), refers only to the fabrication and/or installation of that packaging that will accompany the automotive aftermarket product when sold at retail. The reduced rates shall apply only to such substances used in the packaging process. Such use must be established to the satisfaction of the commissioner by separate metering or otherwise. To qualify for the reduced rate under this subdivision (b)(6), a person shall apply for and receive a certificate of qualification for the reduced rate from the commissioner. The person shall furnish to that person's supplier of the substances a copy of the certificate or a fully completed Streamlined Sales Tax certificate of exemption, which must include the exemption authorization number included on the certificate issued by the commissioner, to evidence qualification for the reduced rate. (7) Notwithstanding the requirement of direct contact, natural gas used to generate heat for the production of primary aluminum, aluminum sheet and foil, and aluminum can sheet products when sold to or used by manufacturers shall be exempt entirely from the tax imposed by this chapter; provided, that the manufacturer applies for and receives a certificate of exemption as required by this section. Nothing shall be inferred from this subdivision (b)(7) as to the law in effect prior to this change. (8) Notwithstanding subdivision (b)(2), the term "manufacturer" does not include any person whose principal business is the preparation of food for immediate retail sale.
(1) Tax at the rate of one percent (1%) is imposed with respect to water when sold to or used by manufacturers. Tax at the rate of one and one-half percent (1.5%) shall be imposed with respect to gas, electricity, fuel oil, coal and other energy fuels when sold to or used by manufacturers.
(2) For the purpose of this subsection (b), "manufacturer" means one whose principal business is fabricating or processing tangible personal property for resale.
(3) The substances shall be exempt entirely from the taxes imposed by this chapter whenever it may be established to the satisfaction of the commissioner, by separate metering or otherwise, that they are exclusively used directly in the manufacturing process, coming into direct contact with the article being fabricated or processed by the manufacturer, and being expended in the course of the contact. Whenever the commissioner determines that the use of the substances by a manufacturer meets the test, the commissioner shall issue a certificate evidencing the entitlement of the manufacturer to the exemption. A copy of the certificate issued by the commissioner or a fully completed Streamlined Sales Tax certificate of exemption, which must include the manufacturer's exemption authorization number included on the certificate issued by the commissioner, shall be furnished by the manufacturer to the manufacturer's supplier of the exempt substances. The certificate may be revoked by the commissioner at any time upon a finding that the conditions precedent to the exemption no longer exist.
(4) Any water or energy fuel used by a manufacturer in fabricating or processing tangible personal property for resale shall be exempt entirely from the taxes imposed by this chapter when the water or energy fuel are produced or extracted directly by the manufacturer from facilities owned by the manufacturer or in the public domain.
(5) Notwithstanding the requirement of direct contact, there shall be exempt entirely from the tax imposed by this chapter electricity used to generate radiant heat for production of heat-treated glass when sold to or used by manufacturers; provided, that the manufacturer has applied for and received a certificate of exemption as required by this section. The person shall furnish to that person's supplier of the substance a copy of the certificate or a fully completed Streamlined Sales Tax certificate of exemption, which must include the manufacturer's exemption authorization number included on the certificate issued by the commissioner, to evidence qualification for the exemption.
(6) (A) Notwithstanding subdivisions (b)(1)-(5), the reduced rates provided by subdivision (b)(1) shall apply to the use of such substances by a person engaged at a location in packaging automotive aftermarket products manufactured at other locations by the same person or by a corporation affiliated with the manufacturing corporation, such that: (i) Either corporation directly owns or controls one hundred percent (100%) of the capital stock of the other corporation; or (ii) One hundred percent (100%) of the capital stock of both corporations is directly owned or controlled by a common parent. (B) "Packaging", as used in this subdivision (b)(6), refers only to the fabrication and/or installation of that packaging that will accompany the automotive aftermarket product when sold at retail. The reduced rates shall apply only to such substances used in the packaging process. Such use must be established to the satisfaction of the commissioner by separate metering or otherwise. To qualify for the reduced rate under this subdivision (b)(6), a person shall apply for and receive a certificate of qualification for the reduced rate from the commissioner. The person shall furnish to that person's supplier of the substances a copy of the certificate or a fully completed Streamlined Sales Tax certificate of exemption, which must include the exemption authorization number included on the certificate issued by the commissioner, to evidence qualification for the reduced rate.
(A) Notwithstanding subdivisions (b)(1)-(5), the reduced rates provided by subdivision (b)(1) shall apply to the use of such substances by a person engaged at a location in packaging automotive aftermarket products manufactured at other locations by the same person or by a corporation affiliated with the manufacturing corporation, such that: (i) Either corporation directly owns or controls one hundred percent (100%) of the capital stock of the other corporation; or (ii) One hundred percent (100%) of the capital stock of both corporations is directly owned or controlled by a common parent.
(i) Either corporation directly owns or controls one hundred percent (100%) of the capital stock of the other corporation; or
(ii) One hundred percent (100%) of the capital stock of both corporations is directly owned or controlled by a common parent.
(B) "Packaging", as used in this subdivision (b)(6), refers only to the fabrication and/or installation of that packaging that will accompany the automotive aftermarket product when sold at retail. The reduced rates shall apply only to such substances used in the packaging process. Such use must be established to the satisfaction of the commissioner by separate metering or otherwise. To qualify for the reduced rate under this subdivision (b)(6), a person shall apply for and receive a certificate of qualification for the reduced rate from the commissioner. The person shall furnish to that person's supplier of the substances a copy of the certificate or a fully completed Streamlined Sales Tax certificate of exemption, which must include the exemption authorization number included on the certificate issued by the commissioner, to evidence qualification for the reduced rate.
(7) Notwithstanding the requirement of direct contact, natural gas used to generate heat for the production of primary aluminum, aluminum sheet and foil, and aluminum can sheet products when sold to or used by manufacturers shall be exempt entirely from the tax imposed by this chapter; provided, that the manufacturer applies for and receives a certificate of exemption as required by this section. Nothing shall be inferred from this subdivision (b)(7) as to the law in effect prior to this change.
(8) Notwithstanding subdivision (b)(2), the term "manufacturer" does not include any person whose principal business is the preparation of food for immediate retail sale.
(c) (1) Tax at the rate of one and one-half percent (1.5%) shall be imposed with respect to electricity when sold to or used by a qualified data center. (2) No tax is imposed with respect to cooling equipment or backup power infrastructure when sold to or used by a qualified data center. (3) As used in subdivision (c)(2): (A) "Backup power infrastructure" means backup power generation, battery systems, and related infrastructure used primarily for and necessary to the operations of a qualified data center; and (B) "Cooling equipment" means cooling systems, cooling towers, and other temperature control infrastructure used primarily for and necessary to the operations of a qualified data center.
(1) Tax at the rate of one and one-half percent (1.5%) shall be imposed with respect to electricity when sold to or used by a qualified data center.
(2) No tax is imposed with respect to cooling equipment or backup power infrastructure when sold to or used by a qualified data center.
(3) As used in subdivision (c)(2): (A) "Backup power infrastructure" means backup power generation, battery systems, and related infrastructure used primarily for and necessary to the operations of a qualified data center; and (B) "Cooling equipment" means cooling systems, cooling towers, and other temperature control infrastructure used primarily for and necessary to the operations of a qualified data center.
(A) "Backup power infrastructure" means backup power generation, battery systems, and related infrastructure used primarily for and necessary to the operations of a qualified data center; and
(B) "Cooling equipment" means cooling systems, cooling towers, and other temperature control infrastructure used primarily for and necessary to the operations of a qualified data center.
(d) Any qualified data center that applies for job tax credits under § 67-4-2109 must certify on its business plan that it has not, within the previous twelve (12) months, been found to be in violation of the Worker Adjustment and Retraining Notification (WARN) Act ( 29 U.S.C. §§ 2101 - 2109 ), the Fair Labor Standards Act of 1938 ( 29 U.S.C. § 201 et seq.), or federal immigration laws. Any qualified data center that fails to provide the required certification shall not qualify for job tax credits under § 67-4-2109 .
Amended by 2016 Tenn. Acts, ch. 1001, s 2, eff. 7/1/2016.
Amended by 2016 Tenn. Acts, ch. 1001, s 3, eff. 7/1/2016.
Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1980, ch. 871, § 1; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(g); Acts 1993, ch. 430, § 1; 1995, ch. 185, § 2; 1998, ch. 767, § 1; 2003 , ch. 357, § 26; 2004, ch. 959, §§ 7, 68; 2005, ch. 311, §§ 1, 2; 2005, ch. 499, § 6; 2006, ch. 1019, § 35; 2007 , ch. 602, §§ 37, 51, 76 - 78, 142, 187; 2009 , ch. 530, §§ 35, 39; 2011 , ch. 72, §§ 1, 5; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
Tenn. Code Ann. § 67-6-341 — TN Code / Title 67 / Chapter 6 / Section 67-6-341
Credit for sales tax due on motor vehicle incentive payments
Status: in_force

(a) A credit shall be granted in the manner provided in subsection (b) for the amount of the sales tax due on motor vehicle manufacturer's incentive payments included in the sales price of motor vehicles sold at retail. (b) The credit shall apply such that sales tax is owed on the sales price of the motor vehicle less any otherwise taxable motor vehicle manufacturer's incentive payment associated with the sale. (c) For purposes of this section, unless the context otherwise requires: (1) "Motor vehicle manufacturer's incentive payment" means the amount due to the retailer pursuant to a motor vehicle manufacturer's incentive purchase program; and (2) "Motor vehicle manufacturer's incentive purchase program" means a program sponsored by a motor vehicle manufacturer pursuant to which an amount, whether paid in money, credit, or otherwise, is received by a retailer from a motor vehicle manufacturer based upon the unit price of motor vehicles sold at retail that requires the retailer to reduce the sales price of the product to the purchaser without the use of a manufacturer's coupon or redemption certificate. Acts 2007, ch. 602, § 40.
(a) A credit shall be granted in the manner provided in subsection (b) for the amount of the sales tax due on motor vehicle manufacturer's incentive payments included in the sales price of motor vehicles sold at retail.
(b) The credit shall apply such that sales tax is owed on the sales price of the motor vehicle less any otherwise taxable motor vehicle manufacturer's incentive payment associated with the sale.
(c) For purposes of this section, unless the context otherwise requires: (1) "Motor vehicle manufacturer's incentive payment" means the amount due to the retailer pursuant to a motor vehicle manufacturer's incentive purchase program; and (2) "Motor vehicle manufacturer's incentive purchase program" means a program sponsored by a motor vehicle manufacturer pursuant to which an amount, whether paid in money, credit, or otherwise, is received by a retailer from a motor vehicle manufacturer based upon the unit price of motor vehicles sold at retail that requires the retailer to reduce the sales price of the product to the purchaser without the use of a manufacturer's coupon or redemption certificate.
(1) "Motor vehicle manufacturer's incentive payment" means the amount due to the retailer pursuant to a motor vehicle manufacturer's incentive purchase program; and
(2) "Motor vehicle manufacturer's incentive purchase program" means a program sponsored by a motor vehicle manufacturer pursuant to which an amount, whether paid in money, credit, or otherwise, is received by a retailer from a motor vehicle manufacturer based upon the unit price of motor vehicles sold at retail that requires the retailer to reduce the sales price of the product to the purchaser without the use of a manufacturer's coupon or redemption certificate.
Acts 2007, ch. 602, § 40.
Tenn. Code Ann. § 67-1-102 — TN Code / Title 67 / Chapter 1 / Section 67-1-102
Powers and duties of commissioner and department of revenue
Status: in_force

(a) The commissioner has the powers and shall perform the duties conferred and imposed in this chapter in addition to such other powers and duties as may be conferred and imposed upon the commissioner by law. The commissioner is vested with power to prescribe rules and regulations not inconsistent with law and to prepare such forms as the commissioner may deem proper for the administration of the duties of the commissioner's office. (b) The department has the power to: (1) Administer the assessment and collection of all state taxes, except those for which responsibility is expressly conferred by statute upon some other officer or agency; (2) Administer the assessment and collection of privilege taxes; (3) Receive state revenues collected by county officials and make and retain records of such receipts; (4) Investigate the tax systems of other states, and formulate and recommend to the governor such legislation as may be deemed expedient to prevent evasion of taxes, secure just and equitable taxation and improve the system of taxation in the state; (5) Examine, at any and all times, the accounts of any private corporation, institution, association or board receiving appropriations from the general assembly; (6) Require a complete record of the officers, assistants and employees appointed by the commissioners of the various departments, and require their salaries to be in conformity with the scale authorized; (7) Procure from any department or agency of the state, or any of its political subdivisions, a copy of the complete record maintained by it of any convictions for violation of any criminal laws by any person who has made application to the department for employment, for the exclusive use of the department in screening the applicant to determine suitability for an appointment in the department; (8) Compromise tax liabilities upon such terms as, in the commissioner's opinion, may seem to be in the best interests of the state; provided, that either the comptroller of the treasury or the attorney general and reporter may require that such compromises or any class of such compromises be subject to the comptroller's or attorney general's prior review and written approval. The commissioner may enter into agreements in connection with the compromises as may be necessary to effectuate the purposes of this subsection (b); (9) Issue letter and revenue rulings at its discretion. A reasonable fee, not to exceed ten thousand dollars ($10,000) for expedited rulings requested pursuant to § 67-1-109(d) and not to exceed five hundred dollars ($500) for all other rulings, may be set and prescribed by the commissioner for issuing revenue and letter rulings; and (10) Enter into a contract to participate in the multistate tax commission joint audit program. (c) If a taxpayer challenges an assessment of taxes levied by local government that has been paid to the department, the commissioner shall notify the appropriate agencies of local government of such challenge, if the local amount in dispute exceeds twenty-five thousand dollars ($25,000) per county or city. Amended by 2014 Tenn. Acts, ch. 854,s 1, eff. 1/1/2015. Acts 1921, ch. 113, § 2; 1923, ch. 7, §§ 12, 19, 24; 1923, ch. 106, § 1; Shan. Supp., §§ 373a44, 373a56, 809a8; Code 1932, §§ 269, 1478; Acts 1933, ch. 92, § 1; 1937, ch. 33, §§ 50, 51; 1937, ch. 291, § 1; 1945, ch. 57, § 1; 1947, ch. 17, § 3; C. Supp. 1950, §§ 255.50, 255.51 (Williams, §§ 255.53, 255.54, 269); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 531, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), §§ 4-305, 4-306, 67-101, 4-3-1903; Acts 1985, ch. 214, § 1; 1988, ch. 562, § 3; 1989, ch. 273, § 1; 2009, ch. 530, § 95; 2011, ch. 449, § 1.
(a) The commissioner has the powers and shall perform the duties conferred and imposed in this chapter in addition to such other powers and duties as may be conferred and imposed upon the commissioner by law. The commissioner is vested with power to prescribe rules and regulations not inconsistent with law and to prepare such forms as the commissioner may deem proper for the administration of the duties of the commissioner's office.
(b) The department has the power to: (1) Administer the assessment and collection of all state taxes, except those for which responsibility is expressly conferred by statute upon some other officer or agency; (2) Administer the assessment and collection of privilege taxes; (3) Receive state revenues collected by county officials and make and retain records of such receipts; (4) Investigate the tax systems of other states, and formulate and recommend to the governor such legislation as may be deemed expedient to prevent evasion of taxes, secure just and equitable taxation and improve the system of taxation in the state; (5) Examine, at any and all times, the accounts of any private corporation, institution, association or board receiving appropriations from the general assembly; (6) Require a complete record of the officers, assistants and employees appointed by the commissioners of the various departments, and require their salaries to be in conformity with the scale authorized; (7) Procure from any department or agency of the state, or any of its political subdivisions, a copy of the complete record maintained by it of any convictions for violation of any criminal laws by any person who has made application to the department for employment, for the exclusive use of the department in screening the applicant to determine suitability for an appointment in the department; (8) Compromise tax liabilities upon such terms as, in the commissioner's opinion, may seem to be in the best interests of the state; provided, that either the comptroller of the treasury or the attorney general and reporter may require that such compromises or any class of such compromises be subject to the comptroller's or attorney general's prior review and written approval. The commissioner may enter into agreements in connection with the compromises as may be necessary to effectuate the purposes of this subsection (b); (9) Issue letter and revenue rulings at its discretion. A reasonable fee, not to exceed ten thousand dollars ($10,000) for expedited rulings requested pursuant to § 67-1-109(d) and not to exceed five hundred dollars ($500) for all other rulings, may be set and prescribed by the commissioner for issuing revenue and letter rulings; and (10) Enter into a contract to participate in the multistate tax commission joint audit program.
(1) Administer the assessment and collection of all state taxes, except those for which responsibility is expressly conferred by statute upon some other officer or agency;
(2) Administer the assessment and collection of privilege taxes;
(3) Receive state revenues collected by county officials and make and retain records of such receipts;
(4) Investigate the tax systems of other states, and formulate and recommend to the governor such legislation as may be deemed expedient to prevent evasion of taxes, secure just and equitable taxation and improve the system of taxation in the state;
(5) Examine, at any and all times, the accounts of any private corporation, institution, association or board receiving appropriations from the general assembly;
(6) Require a complete record of the officers, assistants and employees appointed by the commissioners of the various departments, and require their salaries to be in conformity with the scale authorized;
(7) Procure from any department or agency of the state, or any of its political subdivisions, a copy of the complete record maintained by it of any convictions for violation of any criminal laws by any person who has made application to the department for employment, for the exclusive use of the department in screening the applicant to determine suitability for an appointment in the department;
(8) Compromise tax liabilities upon such terms as, in the commissioner's opinion, may seem to be in the best interests of the state; provided, that either the comptroller of the treasury or the attorney general and reporter may require that such compromises or any class of such compromises be subject to the comptroller's or attorney general's prior review and written approval. The commissioner may enter into agreements in connection with the compromises as may be necessary to effectuate the purposes of this subsection (b);
(9) Issue letter and revenue rulings at its discretion. A reasonable fee, not to exceed ten thousand dollars ($10,000) for expedited rulings requested pursuant to § 67-1-109(d) and not to exceed five hundred dollars ($500) for all other rulings, may be set and prescribed by the commissioner for issuing revenue and letter rulings; and
(10) Enter into a contract to participate in the multistate tax commission joint audit program.
(c) If a taxpayer challenges an assessment of taxes levied by local government that has been paid to the department, the commissioner shall notify the appropriate agencies of local government of such challenge, if the local amount in dispute exceeds twenty-five thousand dollars ($25,000) per county or city.
Amended by 2014 Tenn. Acts, ch. 854,s 1, eff. 1/1/2015.
Acts 1921, ch. 113, § 2; 1923, ch. 7, §§ 12, 19, 24; 1923, ch. 106, § 1; Shan. Supp., §§ 373a44, 373a56, 809a8; Code 1932, §§ 269, 1478; Acts 1933, ch. 92, § 1; 1937, ch. 33, §§ 50, 51; 1937, ch. 291, § 1; 1945, ch. 57, § 1; 1947, ch. 17, § 3; C. Supp. 1950, §§ 255.50, 255.51 (Williams, §§ 255.53, 255.54, 269); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 531, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), §§ 4-305, 4-306, 67-101, 4-3-1903; Acts 1985, ch. 214, § 1; 1988, ch. 562, § 3; 1989, ch. 273, § 1; 2009, ch. 530, § 95; 2011, ch. 449, § 1.
Tenn. Code Ann. § 67-6-323 — TN Code / Title 67 / Chapter 6 / Section 67-6-323
Tangible personal property, computer software, or services that are necessary to and primarily used for qualified production
Status: in_force

(a) For purposes of this section: (1) "Applicant" means a person applying for an exemption under this section; (2) "Best interests of the state" means a determination by the commissioners of revenue and economic and community development that the qualified production is a result of the exemption provided in this section and the benefits to the state resulting from the production outweigh the anticipated costs. In making this determination, the commissioners may consider the investment made, jobs created, impact to the community, and any other matters deemed appropriate by the commissioners; (3) "Commission" means the Tennessee film, entertainment and music commission, created by § 4-3-5003 ; (4) "Esports" means leagues, competitive circuits, tournaments, or similar competitions where individuals or teams play video games, typically for spectators, either in-person or online, for the purpose of ranking, prizes, money, or entertainment; and (5) "Qualified production" means any of the following activities, as determined by the commission: (A) The production of a film, pilot episode, series, esports event, or other episodic content in this state; (B) The creation of computer-generated imagery, video games, or interactive digital media in this state; or (C) Stand-alone audio or visual post-production scoring and editing in this state. (b) The sale, use, storage, or consumption of tangible personal property, computer software, or services that are necessary to and primarily used for a qualified production are exempt from the tax imposed by this chapter, if the commissioner of revenue and the commissioner of economic and community development determine under the process set forth in subsection (c), in their sole discretion and in writing, that such an exemption is in the best interests of the state. (c) Eligibility for the exemption set forth in subsection (b) is determined as follows: (1) An applicant must apply to the commission, on a form prescribed by the commission, describing the basis for seeking an exemption under subsection (b), including the nature of the production activities involved; (2) If the commission determines that the applicant is engaging in a qualified production, then the commission shall notify the applicant and the department of revenue of that determination, and the applicant may apply to the department of revenue for the exemption under subsection (b) on a form prescribed by the department of revenue; (3) The department of revenue shall not approve an application for the exemption under subsection (b) unless the commissioner of revenue and the commissioner of economic and community development each determine, in their sole discretion and in writing, that approving the exemption is in the best interests of the state. (d) If the exemption is approved by the department of revenue, then the department of revenue shall issue a sales and use tax exemption certificate to the applicant that identifies the qualified production. (e) A third party purchasing or using tangible personal property, computer software, or services that are necessary to and primarily used for a qualified production that is granted an exemption may separately apply to the department of revenue, on a form prescribed by the department of revenue, to use the exemption to make purchases on a tax-exempt basis for the identified qualified production. If the third party is approved by the department of revenue, then the department of revenue shall issue a sales and use tax exemption certificate to the third party that identifies the qualified production. (f) An exemption certificate issued pursuant to this section expires two (2) years from its effective date. The person to whom the exemption certificate is granted may apply for renewals of the exemption certificate through the process described in subsections (c) and (e). For each renewal application granted, the department of revenue shall issue to the applicant a sales and use tax exemption certificate that expires two (2) years from its effective date. Added by 2021 Tenn. Acts, ch. 70, s 1, eff. 7/1/2021.
(a) For purposes of this section: (1) "Applicant" means a person applying for an exemption under this section; (2) "Best interests of the state" means a determination by the commissioners of revenue and economic and community development that the qualified production is a result of the exemption provided in this section and the benefits to the state resulting from the production outweigh the anticipated costs. In making this determination, the commissioners may consider the investment made, jobs created, impact to the community, and any other matters deemed appropriate by the commissioners; (3) "Commission" means the Tennessee film, entertainment and music commission, created by § 4-3-5003 ; (4) "Esports" means leagues, competitive circuits, tournaments, or similar competitions where individuals or teams play video games, typically for spectators, either in-person or online, for the purpose of ranking, prizes, money, or entertainment; and (5) "Qualified production" means any of the following activities, as determined by the commission: (A) The production of a film, pilot episode, series, esports event, or other episodic content in this state; (B) The creation of computer-generated imagery, video games, or interactive digital media in this state; or (C) Stand-alone audio or visual post-production scoring and editing in this state.
(1) "Applicant" means a person applying for an exemption under this section;
(2) "Best interests of the state" means a determination by the commissioners of revenue and economic and community development that the qualified production is a result of the exemption provided in this section and the benefits to the state resulting from the production outweigh the anticipated costs. In making this determination, the commissioners may consider the investment made, jobs created, impact to the community, and any other matters deemed appropriate by the commissioners;
(3) "Commission" means the Tennessee film, entertainment and music commission, created by § 4-3-5003 ;
(4) "Esports" means leagues, competitive circuits, tournaments, or similar competitions where individuals or teams play video games, typically for spectators, either in-person or online, for the purpose of ranking, prizes, money, or entertainment; and
(5) "Qualified production" means any of the following activities, as determined by the commission: (A) The production of a film, pilot episode, series, esports event, or other episodic content in this state; (B) The creation of computer-generated imagery, video games, or interactive digital media in this state; or (C) Stand-alone audio or visual post-production scoring and editing in this state.
(A) The production of a film, pilot episode, series, esports event, or other episodic content in this state;
(B) The creation of computer-generated imagery, video games, or interactive digital media in this state; or
(C) Stand-alone audio or visual post-production scoring and editing in this state.
(b) The sale, use, storage, or consumption of tangible personal property, computer software, or services that are necessary to and primarily used for a qualified production are exempt from the tax imposed by this chapter, if the commissioner of revenue and the commissioner of economic and community development determine under the process set forth in subsection (c), in their sole discretion and in writing, that such an exemption is in the best interests of the state.
(c) Eligibility for the exemption set forth in subsection (b) is determined as follows: (1) An applicant must apply to the commission, on a form prescribed by the commission, describing the basis for seeking an exemption under subsection (b), including the nature of the production activities involved; (2) If the commission determines that the applicant is engaging in a qualified production, then the commission shall notify the applicant and the department of revenue of that determination, and the applicant may apply to the department of revenue for the exemption under subsection (b) on a form prescribed by the department of revenue; (3) The department of revenue shall not approve an application for the exemption under subsection (b) unless the commissioner of revenue and the commissioner of economic and community development each determine, in their sole discretion and in writing, that approving the exemption is in the best interests of the state.
(1) An applicant must apply to the commission, on a form prescribed by the commission, describing the basis for seeking an exemption under subsection (b), including the nature of the production activities involved;
(2) If the commission determines that the applicant is engaging in a qualified production, then the commission shall notify the applicant and the department of revenue of that determination, and the applicant may apply to the department of revenue for the exemption under subsection (b) on a form prescribed by the department of revenue;
(3) The department of revenue shall not approve an application for the exemption under subsection (b) unless the commissioner of revenue and the commissioner of economic and community development each determine, in their sole discretion and in writing, that approving the exemption is in the best interests of the state.
(d) If the exemption is approved by the department of revenue, then the department of revenue shall issue a sales and use tax exemption certificate to the applicant that identifies the qualified production.
(e) A third party purchasing or using tangible personal property, computer software, or services that are necessary to and primarily used for a qualified production that is granted an exemption may separately apply to the department of revenue, on a form prescribed by the department of revenue, to use the exemption to make purchases on a tax-exempt basis for the identified qualified production. If the third party is approved by the department of revenue, then the department of revenue shall issue a sales and use tax exemption certificate to the third party that identifies the qualified production.
(f) An exemption certificate issued pursuant to this section expires two (2) years from its effective date. The person to whom the exemption certificate is granted may apply for renewals of the exemption certificate through the process described in subsections (c) and (e). For each renewal application granted, the department of revenue shall issue to the applicant a sales and use tax exemption certificate that expires two (2) years from its effective date.
Added by 2021 Tenn. Acts, ch. 70, s 1, eff. 7/1/2021.
Tenn. Code Ann. § 67-6-902 — TN Code / Title 67 / Chapter 6 / Section 67-6-902
Subsection definitions - Retail sale sourcing of out of state product - Lease or rental of tangible property imported into the state - Exceptions
Status: in_force

(a) (1) For purposes of this subsection (a): (A) "Location" does not include a location that merely provided the digital transfer of the product sold; and (B) "Receive" or "receipt": (i) Means: (a) Taking possession of tangible personal property; (b) Making first use of services; or (c) Taking possession or making first use of digital products, whichever comes first; and (ii) Does not include possession by a shipping company on behalf of the purchaser. (2) The retail sale, excluding lease or rental, of a product from out of state into this state is sourced as follows: (A) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location; (B) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's donee as designated by the purchaser occurs, including the location indicated by instructions for delivery to the purchaser or the purchaser's donee, known to the seller; (C) When subdivisions (a)(2)(A) and (a)(2)(B) do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of that address does not constitute bad faith; (D) When subdivisions (a)(2)(A)-(a)(2)(C) do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of that address does not constitute bad faith; and (E) When subdivisions (a)(2)(A)-(a)(2)(D) do not apply, or in the circumstance in which the seller is without sufficient information to determine which sourcing requirement in this subdivision (a)(2) applies, then the location is determined by the address from which tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which the service was provided. (b) (1) For purposes of this subsection (b), "transportation equipment" means: (A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce; (B) Trucks and truck-tractors with a gross vehicle weight rating (GVWR) of ten thousand one pounds (10,001 lbs.) or greater, trailers, semi-trailers, or passenger buses that are: (i) Registered through the International Registration Plan; and (ii) Operated under authority of a carrier authorized and certificated by the United States department of transportation or another federal authority to engage in the carriage of persons or property in interstate commerce; (C) Aircraft that are operated by air carriers authorized and certificated by the United States department of transportation or another federal or foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; and (D) Containers designed for use on and component parts attached or secured on the items set forth in subdivisions (b)(1)(A)-(b)(1)(C). (2) The lease or rental of tangible personal property imported into this state is sourced as follows: (A) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with subsection (a); (B) (i) Except as provided in subdivisions (b)(2)(C) and (b)(2)(D), for a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with subsection (a). Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment; (ii) The primary property location is as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of that address does not constitute bad faith; and (iii) The property location must not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and services calls; (C) For the lease or rental of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment and watercraft with a displacement of under fifty (50) tons, that requires recurring periodic payments, the first and each subsequent periodic payment is sourced to the primary property location. The primary property location is determined in accordance with subdivision (b)(2)(B); and (D) Notwithstanding the primary property location covered by a recurring periodic payment, the lease or rental of transportation equipment is sourced the same as a retail sale in accordance with subsection (a). (3) This subsection (b) does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease. Added by 2023 Tenn. Acts, ch. 377, s 30, eff. 7/1/2024. Prior version repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
(a) (1) For purposes of this subsection (a): (A) "Location" does not include a location that merely provided the digital transfer of the product sold; and (B) "Receive" or "receipt": (i) Means: (a) Taking possession of tangible personal property; (b) Making first use of services; or (c) Taking possession or making first use of digital products, whichever comes first; and (ii) Does not include possession by a shipping company on behalf of the purchaser. (2) The retail sale, excluding lease or rental, of a product from out of state into this state is sourced as follows: (A) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location; (B) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's donee as designated by the purchaser occurs, including the location indicated by instructions for delivery to the purchaser or the purchaser's donee, known to the seller; (C) When subdivisions (a)(2)(A) and (a)(2)(B) do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of that address does not constitute bad faith; (D) When subdivisions (a)(2)(A)-(a)(2)(C) do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of that address does not constitute bad faith; and (E) When subdivisions (a)(2)(A)-(a)(2)(D) do not apply, or in the circumstance in which the seller is without sufficient information to determine which sourcing requirement in this subdivision (a)(2) applies, then the location is determined by the address from which tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which the service was provided.
(1) For purposes of this subsection (a): (A) "Location" does not include a location that merely provided the digital transfer of the product sold; and (B) "Receive" or "receipt": (i) Means: (a) Taking possession of tangible personal property; (b) Making first use of services; or (c) Taking possession or making first use of digital products, whichever comes first; and (ii) Does not include possession by a shipping company on behalf of the purchaser.
(A) "Location" does not include a location that merely provided the digital transfer of the product sold; and
(B) "Receive" or "receipt": (i) Means: (a) Taking possession of tangible personal property; (b) Making first use of services; or (c) Taking possession or making first use of digital products, whichever comes first; and (ii) Does not include possession by a shipping company on behalf of the purchaser.
(i) Means: (a) Taking possession of tangible personal property; (b) Making first use of services; or (c) Taking possession or making first use of digital products, whichever comes first; and
(a) Taking possession of tangible personal property;
(b) Making first use of services; or
(c) Taking possession or making first use of digital products, whichever comes first; and
(ii) Does not include possession by a shipping company on behalf of the purchaser.
(2) The retail sale, excluding lease or rental, of a product from out of state into this state is sourced as follows: (A) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location; (B) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's donee as designated by the purchaser occurs, including the location indicated by instructions for delivery to the purchaser or the purchaser's donee, known to the seller; (C) When subdivisions (a)(2)(A) and (a)(2)(B) do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of that address does not constitute bad faith; (D) When subdivisions (a)(2)(A)-(a)(2)(C) do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of that address does not constitute bad faith; and (E) When subdivisions (a)(2)(A)-(a)(2)(D) do not apply, or in the circumstance in which the seller is without sufficient information to determine which sourcing requirement in this subdivision (a)(2) applies, then the location is determined by the address from which tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which the service was provided.
(A) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location;
(B) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's donee as designated by the purchaser occurs, including the location indicated by instructions for delivery to the purchaser or the purchaser's donee, known to the seller;
(C) When subdivisions (a)(2)(A) and (a)(2)(B) do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of that address does not constitute bad faith;
(D) When subdivisions (a)(2)(A)-(a)(2)(C) do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of that address does not constitute bad faith; and
(E) When subdivisions (a)(2)(A)-(a)(2)(D) do not apply, or in the circumstance in which the seller is without sufficient information to determine which sourcing requirement in this subdivision (a)(2) applies, then the location is determined by the address from which tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which the service was provided.
(b) (1) For purposes of this subsection (b), "transportation equipment" means: (A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce; (B) Trucks and truck-tractors with a gross vehicle weight rating (GVWR) of ten thousand one pounds (10,001 lbs.) or greater, trailers, semi-trailers, or passenger buses that are: (i) Registered through the International Registration Plan; and (ii) Operated under authority of a carrier authorized and certificated by the United States department of transportation or another federal authority to engage in the carriage of persons or property in interstate commerce; (C) Aircraft that are operated by air carriers authorized and certificated by the United States department of transportation or another federal or foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; and (D) Containers designed for use on and component parts attached or secured on the items set forth in subdivisions (b)(1)(A)-(b)(1)(C). (2) The lease or rental of tangible personal property imported into this state is sourced as follows: (A) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with subsection (a); (B) (i) Except as provided in subdivisions (b)(2)(C) and (b)(2)(D), for a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with subsection (a). Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment; (ii) The primary property location is as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of that address does not constitute bad faith; and (iii) The property location must not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and services calls; (C) For the lease or rental of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment and watercraft with a displacement of under fifty (50) tons, that requires recurring periodic payments, the first and each subsequent periodic payment is sourced to the primary property location. The primary property location is determined in accordance with subdivision (b)(2)(B); and (D) Notwithstanding the primary property location covered by a recurring periodic payment, the lease or rental of transportation equipment is sourced the same as a retail sale in accordance with subsection (a). (3) This subsection (b) does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.
(1) For purposes of this subsection (b), "transportation equipment" means: (A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce; (B) Trucks and truck-tractors with a gross vehicle weight rating (GVWR) of ten thousand one pounds (10,001 lbs.) or greater, trailers, semi-trailers, or passenger buses that are: (i) Registered through the International Registration Plan; and (ii) Operated under authority of a carrier authorized and certificated by the United States department of transportation or another federal authority to engage in the carriage of persons or property in interstate commerce; (C) Aircraft that are operated by air carriers authorized and certificated by the United States department of transportation or another federal or foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; and (D) Containers designed for use on and component parts attached or secured on the items set forth in subdivisions (b)(1)(A)-(b)(1)(C).
(A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce;
(B) Trucks and truck-tractors with a gross vehicle weight rating (GVWR) of ten thousand one pounds (10,001 lbs.) or greater, trailers, semi-trailers, or passenger buses that are: (i) Registered through the International Registration Plan; and (ii) Operated under authority of a carrier authorized and certificated by the United States department of transportation or another federal authority to engage in the carriage of persons or property in interstate commerce;
(i) Registered through the International Registration Plan; and
(ii) Operated under authority of a carrier authorized and certificated by the United States department of transportation or another federal authority to engage in the carriage of persons or property in interstate commerce;
(C) Aircraft that are operated by air carriers authorized and certificated by the United States department of transportation or another federal or foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; and
(D) Containers designed for use on and component parts attached or secured on the items set forth in subdivisions (b)(1)(A)-(b)(1)(C).
(2) The lease or rental of tangible personal property imported into this state is sourced as follows: (A) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with subsection (a); (B) (i) Except as provided in subdivisions (b)(2)(C) and (b)(2)(D), for a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with subsection (a). Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment; (ii) The primary property location is as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of that address does not constitute bad faith; and (iii) The property location must not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and services calls; (C) For the lease or rental of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment and watercraft with a displacement of under fifty (50) tons, that requires recurring periodic payments, the first and each subsequent periodic payment is sourced to the primary property location. The primary property location is determined in accordance with subdivision (b)(2)(B); and (D) Notwithstanding the primary property location covered by a recurring periodic payment, the lease or rental of transportation equipment is sourced the same as a retail sale in accordance with subsection (a).
(A) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with subsection (a);
(B) (i) Except as provided in subdivisions (b)(2)(C) and (b)(2)(D), for a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with subsection (a). Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment; (ii) The primary property location is as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of that address does not constitute bad faith; and (iii) The property location must not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and services calls;
(i) Except as provided in subdivisions (b)(2)(C) and (b)(2)(D), for a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with subsection (a). Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment;
(ii) The primary property location is as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of that address does not constitute bad faith; and
(iii) The property location must not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and services calls;
(C) For the lease or rental of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment and watercraft with a displacement of under fifty (50) tons, that requires recurring periodic payments, the first and each subsequent periodic payment is sourced to the primary property location. The primary property location is determined in accordance with subdivision (b)(2)(B); and
(D) Notwithstanding the primary property location covered by a recurring periodic payment, the lease or rental of transportation equipment is sourced the same as a retail sale in accordance with subsection (a).
(3) This subsection (b) does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.
Added by 2023 Tenn. Acts, ch. 377, s 30, eff. 7/1/2024.
Prior version repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Tenn. Code Ann. § 67-3-1115 — TN Code / Title 67 / Chapter 3 / Section 67-3-1115
Compressed natural gas - Reports
Status: in_force

(a) For the purpose of determining the amount of tax imposed by § 67-3-1113 , each permittee shall file with the commissioner, on a form prescribed by the commissioner, a monthly report on or before the twenty-fifth day of the month following the month of activity, whether or not fuel is used. The report shall be executed under a declaration of penalty of perjury and shall state the total number of gallons of compressed natural gas used by the permittee within the state. (b) A permittee who consumes compressed natural gas in motor vehicles for highway use shall report each vehicle and the fuel used. Odometer readings of motor vehicles at the beginning and the end of the month shall be furnished, together with other information as required by the commissioner. The permittee shall keep odometers on all the motor vehicles in good working order at all times. The permittee need not provide odometer readings, if excused by the commissioner for good cause shown. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2215.
(a) For the purpose of determining the amount of tax imposed by § 67-3-1113 , each permittee shall file with the commissioner, on a form prescribed by the commissioner, a monthly report on or before the twenty-fifth day of the month following the month of activity, whether or not fuel is used. The report shall be executed under a declaration of penalty of perjury and shall state the total number of gallons of compressed natural gas used by the permittee within the state.
(b) A permittee who consumes compressed natural gas in motor vehicles for highway use shall report each vehicle and the fuel used. Odometer readings of motor vehicles at the beginning and the end of the month shall be furnished, together with other information as required by the commissioner. The permittee shall keep odometers on all the motor vehicles in good working order at all times. The permittee need not provide odometer readings, if excused by the commissioner for good cause shown.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2215.
Tenn. Code Ann. § 67-1-1406 — TN Code / Title 67 / Chapter 1 / Section 67-1-1406
Notice and demand
Status: in_force

(a) If the commissioner or the commissioner's delegate makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the commissioner or the commissioner's delegate, and, upon failure or refusal to pay such tax, collection of the tax by levy shall be lawful without regard to the ten-day period provided in § 67-1-1405 . (b) Before a levy is made under § 67-1-1405 upon the salary or wages of a person with respect to any unpaid tax, the commissioner or the commissioner's delegate shall notify the person in writing of an intention to do so. The notice shall be given not less than ten (10) days before the date of the levy by delivering it in person, or by leaving it at the dwelling or usual place of business of the person, or by mailing it to the person's last known address. (c) The ten-day period provided for in subsection (b) does not apply to a levy, if the commissioner or the commissioner's delegate has made a finding pursuant to subsection (a) that the collection of the tax is in jeopardy. Acts 1972, ch. 762, § 1; 1981, ch. 65, §§ 1, 2; T.C.A., §§ 67-6003, 67-6004(b)(1), (c).
(a) If the commissioner or the commissioner's delegate makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the commissioner or the commissioner's delegate, and, upon failure or refusal to pay such tax, collection of the tax by levy shall be lawful without regard to the ten-day period provided in § 67-1-1405 .
(b) Before a levy is made under § 67-1-1405 upon the salary or wages of a person with respect to any unpaid tax, the commissioner or the commissioner's delegate shall notify the person in writing of an intention to do so. The notice shall be given not less than ten (10) days before the date of the levy by delivering it in person, or by leaving it at the dwelling or usual place of business of the person, or by mailing it to the person's last known address.
(c) The ten-day period provided for in subsection (b) does not apply to a levy, if the commissioner or the commissioner's delegate has made a finding pursuant to subsection (a) that the collection of the tax is in jeopardy.
Acts 1972, ch. 762, § 1; 1981, ch. 65, §§ 1, 2; T.C.A., §§ 67-6003, 67-6004(b)(1), (c).
Tenn. Code Ann. § 67-5-2102 — TN Code / Title 67 / Chapter 5 / Section 67-5-2102
Property subject to lien
Status: in_force

(a) This lien shall extend to each and every part of all tracts or lots of land, and to every species of taxable property, notwithstanding any division or alienation thereof, or assessing or advertising the same in the name of persons not actually owners thereof at the time of the sale, or though the owner be unknown. However, there shall be no lien against leased personal property assessed to a lessee. (b) Such taxes shall be a lien upon the fee in the property, and not merely upon the interest of the person to whom the property is or ought to be assessed, but to any and all other interests in the property, whether in reversion or remainder, or of lienors, or of any nature whatever. Notwithstanding this subsection (b), the lien does not attach to an easement appurtenant upon property that is a servient estate or to an easement in gross that was assessed separately from the property by either the county assessor of property or the office of state assessed properties in the office of the comptroller of the treasury. (c) Where there is assessable under the law a leasehold interest in real estate or any improvements on real estate, under which such real estate is exempt from taxation in the hands of and to the owner thereof, the taxes assessed against such leasehold interest or interest in improvements on such exempt real estate shall be a lien only upon such leasehold interest or interest in improvements, and not upon the interest of the owner of the fee or the remainder or reversion of the fee. (d) In all cases where a penalty is incurred for exercising a privilege without license, the interest that the person thus exercising the privilege without license has in the building shall be liable for the penalty, superior to all other claims; but the interest of the owner of the building shall not be liable, unless the owner is privy to the violation of law. (e) The distress warrant authorized by law to be issued in such cases, if proceeded with to sale, shall operate as a writ of possession against the party exercising the privilege, without license. Amended by 2018 Tenn. Acts, ch. 863,s 1, eff. 5/3/2018. Code 1858, § 555 (deriv. Acts 1803, ch. 3, § 3; 1813, ch. 98, § 3); Acts 1870, ch. 96, §§ 2, 3; 1907, ch. 602, §§ 1, 31; Shan., §§ 758, 758a1, 758a3, 759, 760; Code 1932, §§ 1330, 1331, 1333-1335; T.C.A., (orig. ed.), §§ 67-1802, 67-1803, 67-1805 -- 67-1807; Acts 1990, ch. 1075, § 12.
(a) This lien shall extend to each and every part of all tracts or lots of land, and to every species of taxable property, notwithstanding any division or alienation thereof, or assessing or advertising the same in the name of persons not actually owners thereof at the time of the sale, or though the owner be unknown. However, there shall be no lien against leased personal property assessed to a lessee.
(b) Such taxes shall be a lien upon the fee in the property, and not merely upon the interest of the person to whom the property is or ought to be assessed, but to any and all other interests in the property, whether in reversion or remainder, or of lienors, or of any nature whatever. Notwithstanding this subsection (b), the lien does not attach to an easement appurtenant upon property that is a servient estate or to an easement in gross that was assessed separately from the property by either the county assessor of property or the office of state assessed properties in the office of the comptroller of the treasury.
(c) Where there is assessable under the law a leasehold interest in real estate or any improvements on real estate, under which such real estate is exempt from taxation in the hands of and to the owner thereof, the taxes assessed against such leasehold interest or interest in improvements on such exempt real estate shall be a lien only upon such leasehold interest or interest in improvements, and not upon the interest of the owner of the fee or the remainder or reversion of the fee.
(d) In all cases where a penalty is incurred for exercising a privilege without license, the interest that the person thus exercising the privilege without license has in the building shall be liable for the penalty, superior to all other claims; but the interest of the owner of the building shall not be liable, unless the owner is privy to the violation of law.
(e) The distress warrant authorized by law to be issued in such cases, if proceeded with to sale, shall operate as a writ of possession against the party exercising the privilege, without license.
Amended by 2018 Tenn. Acts, ch. 863,s 1, eff. 5/3/2018.
Code 1858, § 555 (deriv. Acts 1803, ch. 3, § 3; 1813, ch. 98, § 3); Acts 1870, ch. 96, §§ 2, 3; 1907, ch. 602, §§ 1, 31; Shan., §§ 758, 758a1, 758a3, 759, 760; Code 1932, §§ 1330, 1331, 1333-1335; T.C.A., (orig. ed.), §§ 67-1802, 67-1803, 67-1805 -- 67-1807; Acts 1990, ch. 1075, § 12.