Tenn. Code Ann. § 67-6-328 — TN Code / Title 67 / Chapter 6 / Section 67-6-328
Watershed districts
Status: in_force

There is exempt from sales or use tax all sales of tangible personal property to watershed districts for use and consumption by such districts. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963 ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
There is exempt from sales or use tax all sales of tangible personal property to watershed districts for use and consumption by such districts.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963 ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
Tenn. Code Ann. § 67-3-809 — TN Code / Title 67 / Chapter 3 / Section 67-3-809
Unlawful sale and use of dyed fuel
Status: in_force

(a) No person shall sell or deliver dyed diesel fuel or diesel fuel contaminated with dye when such person knows or has reason to know that the fuel will be used in a motor vehicle on the public highways. (b) No person shall introduce dyed diesel fuel or diesel fuel contaminated with dye into the supply tank of any motor vehicle licensed for highway use. (c) No person shall use dyed diesel fuel or diesel fuel contaminated with dye in a licensed motor vehicle or in a motor vehicle actually used on the public highways. (d) The prohibitions contained in this section do not pertain to: (1) Persons operating motor vehicles that have received fuel into their fuel tanks outside of this state in a jurisdiction that permits introduction of dyed diesel fuel of that color and type into the fuel supply tank of highway vehicles; (2) Uses of dyed fuel on the highway that are lawful under the Internal Revenue Code (26 U.S.C.), and regulations, including state and local government vehicles, and buses, unless otherwise prohibited by this chapter; and (3) Agricultural vehicles used solely for the purpose of transferring a person's harvested crops from the field to the person's storage facility for the harvested crops; provided, that the distance traveled on the public highways does not exceed five (5) miles. (e) (1) The commissioner may assess a civil penalty of one thousand dollars ($1,000) or ten dollars ($10.00) per gallon of dyed fuel involved, whichever is greater, against a person who violates this section. The capacity of the tank determines the amount of dyed fuel involved, unless otherwise shown by the violator. For subsequent violations, the penalty shall be multiplied by the total number of separate violations by that person. (2) The commissioner may waive in whole or in part the civil penalty provided for in subdivision (e)(1), upon the commissioner's determination that such penalty did not result from negligence or willful disregard of the law; provided, that such authority to waive the penalty shall be subject to § 67-1-803(b) and (e) . Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1909; Acts 2004, ch. 948, § 1; 2009 , ch. 530, § 99.
(a) No person shall sell or deliver dyed diesel fuel or diesel fuel contaminated with dye when such person knows or has reason to know that the fuel will be used in a motor vehicle on the public highways.
(b) No person shall introduce dyed diesel fuel or diesel fuel contaminated with dye into the supply tank of any motor vehicle licensed for highway use.
(c) No person shall use dyed diesel fuel or diesel fuel contaminated with dye in a licensed motor vehicle or in a motor vehicle actually used on the public highways.
(d) The prohibitions contained in this section do not pertain to: (1) Persons operating motor vehicles that have received fuel into their fuel tanks outside of this state in a jurisdiction that permits introduction of dyed diesel fuel of that color and type into the fuel supply tank of highway vehicles; (2) Uses of dyed fuel on the highway that are lawful under the Internal Revenue Code (26 U.S.C.), and regulations, including state and local government vehicles, and buses, unless otherwise prohibited by this chapter; and (3) Agricultural vehicles used solely for the purpose of transferring a person's harvested crops from the field to the person's storage facility for the harvested crops; provided, that the distance traveled on the public highways does not exceed five (5) miles.
(1) Persons operating motor vehicles that have received fuel into their fuel tanks outside of this state in a jurisdiction that permits introduction of dyed diesel fuel of that color and type into the fuel supply tank of highway vehicles;
(2) Uses of dyed fuel on the highway that are lawful under the Internal Revenue Code (26 U.S.C.), and regulations, including state and local government vehicles, and buses, unless otherwise prohibited by this chapter; and
(3) Agricultural vehicles used solely for the purpose of transferring a person's harvested crops from the field to the person's storage facility for the harvested crops; provided, that the distance traveled on the public highways does not exceed five (5) miles.
(e) (1) The commissioner may assess a civil penalty of one thousand dollars ($1,000) or ten dollars ($10.00) per gallon of dyed fuel involved, whichever is greater, against a person who violates this section. The capacity of the tank determines the amount of dyed fuel involved, unless otherwise shown by the violator. For subsequent violations, the penalty shall be multiplied by the total number of separate violations by that person. (2) The commissioner may waive in whole or in part the civil penalty provided for in subdivision (e)(1), upon the commissioner's determination that such penalty did not result from negligence or willful disregard of the law; provided, that such authority to waive the penalty shall be subject to § 67-1-803(b) and (e) .
(1) The commissioner may assess a civil penalty of one thousand dollars ($1,000) or ten dollars ($10.00) per gallon of dyed fuel involved, whichever is greater, against a person who violates this section. The capacity of the tank determines the amount of dyed fuel involved, unless otherwise shown by the violator. For subsequent violations, the penalty shall be multiplied by the total number of separate violations by that person.
(2) The commissioner may waive in whole or in part the civil penalty provided for in subdivision (e)(1), upon the commissioner's determination that such penalty did not result from negligence or willful disregard of the law; provided, that such authority to waive the penalty shall be subject to § 67-1-803(b) and (e) .
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1909; Acts 2004, ch. 948, § 1; 2009 , ch. 530, § 99.
Tenn. Code Ann. § 67-3-301 — TN Code / Title 67 / Chapter 3 / Section 67-3-301
Measurement of gasoline tax
Status: in_force

The tax imposed by § 67-3-201 on taxable gallons imported into this state by a licensed importer shall be measured and levied at the time the product first comes to rest in this state. On a product refined, produced, or compounded in this state, the tax shall be measured and levied on any finished product when first placed into storage for sale or use. For a product removed from a qualified terminal or refinery outside this state, destined for this state under a tax precollection election provided in § 67-3-503 , the tax shall be measured and levied at the time the product is removed across the terminal rack of such out-of-state facility, as if the product were imported and came to rest in this state. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1401 .
The tax imposed by § 67-3-201 on taxable gallons imported into this state by a licensed importer shall be measured and levied at the time the product first comes to rest in this state. On a product refined, produced, or compounded in this state, the tax shall be measured and levied on any finished product when first placed into storage for sale or use. For a product removed from a qualified terminal or refinery outside this state, destined for this state under a tax precollection election provided in § 67-3-503 , the tax shall be measured and levied at the time the product is removed across the terminal rack of such out-of-state facility, as if the product were imported and came to rest in this state.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1401 .
Tenn. Code Ann. § 67-6-312 — TN Code / Title 67 / Chapter 6 / Section 67-6-312
Transfer of preliminary artwork by advertising agency - Sale or use of final artwork and advertising materials subject to tax
Status: in_force

(a) There is exempt from the sales or use tax the transfer of preliminary artwork by an advertising agency to its client. The use by an advertising agency of preliminary artwork created by the advertising agency to provide advertising services is exempt from the taxes imposed by this chapter. (b) The sale or use of final artwork is subject to the taxes levied by this chapter. If final artwork is provided by an advertising agency to its client pursuant to an agreement for providing advertising services, the sales price for the final artwork shall not include any fees paid for advertising services and shall include only the charges made by the advertising agency that are directly allocable to the production of final artwork. (c) The sale or use of advertising materials is subject to the taxes levied by this chapter. Acts 2009, ch. 530, § 55.
(a) There is exempt from the sales or use tax the transfer of preliminary artwork by an advertising agency to its client. The use by an advertising agency of preliminary artwork created by the advertising agency to provide advertising services is exempt from the taxes imposed by this chapter.
(b) The sale or use of final artwork is subject to the taxes levied by this chapter. If final artwork is provided by an advertising agency to its client pursuant to an agreement for providing advertising services, the sales price for the final artwork shall not include any fees paid for advertising services and shall include only the charges made by the advertising agency that are directly allocable to the production of final artwork.
(c) The sale or use of advertising materials is subject to the taxes levied by this chapter.
Acts 2009, ch. 530, § 55.
Tenn. Code Ann. § 67-3-417 — TN Code / Title 67 / Chapter 3 / Section 67-3-417
Refunds - Fabricating user
Status: in_force

The special privilege tax imposed by § 67-3-203 shall be refundable to the user of such petroleum products as are shown to be used directly in fabricating or processing tangible personal property for resale. There is expressly excluded from this section any use for the purpose of space heating, illumination, or the operation of internal combustion engines. The refund may be claimed on a monthly basis before the expiration of thirty (30) days following the month for which such refund is to be made. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1517.
The special privilege tax imposed by § 67-3-203 shall be refundable to the user of such petroleum products as are shown to be used directly in fabricating or processing tangible personal property for resale. There is expressly excluded from this section any use for the purpose of space heating, illumination, or the operation of internal combustion engines. The refund may be claimed on a monthly basis before the expiration of thirty (30) days following the month for which such refund is to be made.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1517.
Tenn. Code Ann. § 67-5-2208 — TN Code / Title 67 / Chapter 5 / Section 67-5-2208
Termination of receivership
Status: in_force

(a) The receivership may be discontinued at any time by order of the court in which the receivership is pending, and the receivership shall be terminated when all taxes due parties to the tax suit have been paid by the receiver, by the owner of the receivership property, or in any other manner. (b) Where a receivership is secured for a number of parcels of land belonging to the same owner, the receivership of all parcels may be continued until the taxes on all such parcels have been paid. Acts 1941, ch. 19, § 6; C. Supp. 1950, § 1789.12 (Williams, § 1789.6); T.C.A. (orig. ed.), § 67-1908.
(a) The receivership may be discontinued at any time by order of the court in which the receivership is pending, and the receivership shall be terminated when all taxes due parties to the tax suit have been paid by the receiver, by the owner of the receivership property, or in any other manner.
(b) Where a receivership is secured for a number of parcels of land belonging to the same owner, the receivership of all parcels may be continued until the taxes on all such parcels have been paid.
Acts 1941, ch. 19, § 6; C. Supp. 1950, § 1789.12 (Williams, § 1789.6); T.C.A. (orig. ed.), § 67-1908.
Tenn. Code Ann. § 67-4-721 — TN Code / Title 67 / Chapter 4 / Section 67-4-721
Settlement upon selling or quitting business
Status: in_force

(a) If any person liable for tax, interest or penalty levied under this part sells out the person's business or stock of goods, or quits the business, the person shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business. (b) The person's successor, successors or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of the taxes, interest, and penalties due and unpaid until the former owner produces a receipt from the commissioner showing that they have been paid or a certificate stating that no taxes, interest or penalties are due. (c) (1) If the purchaser of a business or stock of goods fails to withhold the purchase money as provided in subsection (b), the purchaser shall be personally liable for the payment of the taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns. (2) The amount of the purchaser's liability for payment of the taxes, interest and penalties shall not exceed the amount of the purchase money paid by the purchaser to the seller in good faith and for full and adequate consideration in money or money's worth. "Purchase money," as used in this subsection (c), includes cash paid, purchase money notes given by purchaser to seller, the cancellation of the seller's indebtedness to the purchaser, the fair market value of property or other consideration given by purchaser to seller, and does not include indebtedness of the seller either taken or assumed by the purchaser when a tax lien has not been filed. (3) The purchaser shall have no liability for the taxes, interest or penalties, if the department releases the former owner, owners or assigns from the original liability for the taxes, interest or penalty through payment of the amount due and settlement with the department. (d) A purchaser who, in good faith and without knowledge of any false statement in the affidavit, receives from the seller at the time of the purchase an affidavit stating under oath of the penalties of perjury the amount of the taxes, interest and penalty due and unpaid by the seller to the department through the date of the purchase, or a statement that there are no due and unpaid taxes, interest and penalty, who in good faith withholds and sets aside from the purchase money to be paid to the seller an amount sufficient to pay the amount of the taxes, interest and penalty shown to be due and unpaid in the seller's affidavit, and who tenders a copy of the seller's affidavit by registered or certified mail or by personal service to the tax enforcement division of the department, shall be entitled to a release from the commissioner from any liability, in excess of that shown on the affidavit, for the payment of the taxes, interest and penalty accrued and unpaid on account of the operation of the business by any former owner or assigns, unless the commissioner notifies the purchaser of the correct tax liability at the return address provided by the purchaser within fifteen (15) days of receipt of the affidavit. (e) (1) Nothing in this section shall apply to any licensee transferring a business from one location to another, within the same municipality, on a one-time basis during any annual taxable period. (2) In this event a licensee shall notify the county clerk, in the case of a business located in a county, or the appropriate city official, in the case of a business located in a municipality, at least five (5) days prior to the last day of business at the old location, submitting information for the new location and payment of the fee set out in § 8-21-701 . (3) Succeeding transfers by the same licensee, within the same annual taxable period, shall submit a final return and payment within fifteen (15) days to the commissioner. In addition, the licensee shall be required to obtain a new business license for the new location as set forth in § 67-4-723 . Acts 1971, ch. 387, § 15; impl. am. Acts 1978, ch. 934, §§ 22, 36; Acts 1981, ch. 304, § 1; T.C.A., § 67-5815; Acts 2008, ch. 924, § 3; 2009, ch. 530, § 89.
(a) If any person liable for tax, interest or penalty levied under this part sells out the person's business or stock of goods, or quits the business, the person shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business.
(b) The person's successor, successors or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of the taxes, interest, and penalties due and unpaid until the former owner produces a receipt from the commissioner showing that they have been paid or a certificate stating that no taxes, interest or penalties are due.
(c) (1) If the purchaser of a business or stock of goods fails to withhold the purchase money as provided in subsection (b), the purchaser shall be personally liable for the payment of the taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns. (2) The amount of the purchaser's liability for payment of the taxes, interest and penalties shall not exceed the amount of the purchase money paid by the purchaser to the seller in good faith and for full and adequate consideration in money or money's worth. "Purchase money," as used in this subsection (c), includes cash paid, purchase money notes given by purchaser to seller, the cancellation of the seller's indebtedness to the purchaser, the fair market value of property or other consideration given by purchaser to seller, and does not include indebtedness of the seller either taken or assumed by the purchaser when a tax lien has not been filed. (3) The purchaser shall have no liability for the taxes, interest or penalties, if the department releases the former owner, owners or assigns from the original liability for the taxes, interest or penalty through payment of the amount due and settlement with the department.
(1) If the purchaser of a business or stock of goods fails to withhold the purchase money as provided in subsection (b), the purchaser shall be personally liable for the payment of the taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns.
(2) The amount of the purchaser's liability for payment of the taxes, interest and penalties shall not exceed the amount of the purchase money paid by the purchaser to the seller in good faith and for full and adequate consideration in money or money's worth. "Purchase money," as used in this subsection (c), includes cash paid, purchase money notes given by purchaser to seller, the cancellation of the seller's indebtedness to the purchaser, the fair market value of property or other consideration given by purchaser to seller, and does not include indebtedness of the seller either taken or assumed by the purchaser when a tax lien has not been filed.
(3) The purchaser shall have no liability for the taxes, interest or penalties, if the department releases the former owner, owners or assigns from the original liability for the taxes, interest or penalty through payment of the amount due and settlement with the department.
(d) A purchaser who, in good faith and without knowledge of any false statement in the affidavit, receives from the seller at the time of the purchase an affidavit stating under oath of the penalties of perjury the amount of the taxes, interest and penalty due and unpaid by the seller to the department through the date of the purchase, or a statement that there are no due and unpaid taxes, interest and penalty, who in good faith withholds and sets aside from the purchase money to be paid to the seller an amount sufficient to pay the amount of the taxes, interest and penalty shown to be due and unpaid in the seller's affidavit, and who tenders a copy of the seller's affidavit by registered or certified mail or by personal service to the tax enforcement division of the department, shall be entitled to a release from the commissioner from any liability, in excess of that shown on the affidavit, for the payment of the taxes, interest and penalty accrued and unpaid on account of the operation of the business by any former owner or assigns, unless the commissioner notifies the purchaser of the correct tax liability at the return address provided by the purchaser within fifteen (15) days of receipt of the affidavit.
(e) (1) Nothing in this section shall apply to any licensee transferring a business from one location to another, within the same municipality, on a one-time basis during any annual taxable period. (2) In this event a licensee shall notify the county clerk, in the case of a business located in a county, or the appropriate city official, in the case of a business located in a municipality, at least five (5) days prior to the last day of business at the old location, submitting information for the new location and payment of the fee set out in § 8-21-701 . (3) Succeeding transfers by the same licensee, within the same annual taxable period, shall submit a final return and payment within fifteen (15) days to the commissioner. In addition, the licensee shall be required to obtain a new business license for the new location as set forth in § 67-4-723 .
(1) Nothing in this section shall apply to any licensee transferring a business from one location to another, within the same municipality, on a one-time basis during any annual taxable period.
(2) In this event a licensee shall notify the county clerk, in the case of a business located in a county, or the appropriate city official, in the case of a business located in a municipality, at least five (5) days prior to the last day of business at the old location, submitting information for the new location and payment of the fee set out in § 8-21-701 .
(3) Succeeding transfers by the same licensee, within the same annual taxable period, shall submit a final return and payment within fifteen (15) days to the commissioner. In addition, the licensee shall be required to obtain a new business license for the new location as set forth in § 67-4-723 .
Acts 1971, ch. 387, § 15; impl. am. Acts 1978, ch. 934, §§ 22, 36; Acts 1981, ch. 304, § 1; T.C.A., § 67-5815; Acts 2008, ch. 924, § 3; 2009, ch. 530, § 89.
Tenn. Code Ann. § 67-3-1101 — TN Code / Title 67 / Chapter 3 / Section 67-3-1101
Alternative fuels - Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Commercial purposes" means use in a trade or business; (2) "Dealer" means an entity or person who: (A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles; (B) Delivers liquified gas into a dispenser capable of fueling motor vehicles; or (C) Dispenses compressed natural gas or hydrogen gas to the public; (3) "Liquified gas" means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel, compressed natural gas, or hydrogen gas; (4) "Motor vehicle" means a self-propelled vehicle licensed for highway use; (5) "Passenger car" means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons; (6) "Taxable sales or deliveries" means the delivery in this state of liquified gas, compressed natural gas, or hydrogen gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and (7) "User" means a person who operates a motor vehicle in this state that is propelled by liquified gas, compressed natural gas, or hydrogen gas. Amended by 2024 Tenn. Acts, ch. 859,s 2, eff. 1/1/2025. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2201; Acts 2012 , ch. 822, § 1.
As used in this part, unless the context otherwise requires:
(1) "Commercial purposes" means use in a trade or business;
(2) "Dealer" means an entity or person who: (A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles; (B) Delivers liquified gas into a dispenser capable of fueling motor vehicles; or (C) Dispenses compressed natural gas or hydrogen gas to the public;
(A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles;
(B) Delivers liquified gas into a dispenser capable of fueling motor vehicles; or
(C) Dispenses compressed natural gas or hydrogen gas to the public;
(3) "Liquified gas" means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel, compressed natural gas, or hydrogen gas;
(4) "Motor vehicle" means a self-propelled vehicle licensed for highway use;
(5) "Passenger car" means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;
(6) "Taxable sales or deliveries" means the delivery in this state of liquified gas, compressed natural gas, or hydrogen gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and
(7) "User" means a person who operates a motor vehicle in this state that is propelled by liquified gas, compressed natural gas, or hydrogen gas.
Amended by 2024 Tenn. Acts, ch. 859,s 2, eff. 1/1/2025.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2201; Acts 2012 , ch. 822, § 1.
Tenn. Code Ann. § 67-3-1209 — TN Code / Title 67 / Chapter 3 / Section 67-3-1209
Reciprocal agreements
Status: in_force

(a) The commissioner is authorized to enter into reciprocal agreements on behalf of the state of Tennessee with the duly authorized representatives of other jurisdictions providing for the fuel use tax registration of vehicles, establishing periodic fuel use reporting and fuel use tax payment requirements from owners of such vehicles, and disbursement of funds collected due to other jurisdictions based on mileage traveled and fuel used in those jurisdictions. (b) Notwithstanding any statute contrary to any reciprocal agreement entered into by the commissioner as authorized by this section, the reciprocal agreement shall govern and apply to all matters relating to administration and enforcement of the highway user fuel tax. In the event the language of any reciprocal agreement entered into by the commissioner, as authorized by this section, is later amended so that it conflicts with or is contrary to any statute, the commissioner shall consider the amended language of the reciprocal agreement controlling and shall administer and enforce the highway user fuel tax in accordance with the amended language of the reciprocal agreement. (c) The commissioner may likewise enter into reciprocal agreements or arrangements with the duly authorized representatives of other jurisdictions to allow persons with properly registered vehicles of not less than twenty-six thousand pounds (26,000 lbs.) gross weight, or having three (3) axles that are periodically engaged in the transportation of property in or through this state, to operate such vehicles in other jurisdictions without the purchase of temporary fuel permits in such jurisdictions when used in transporting properly registered antique vehicles or antique farm equipment to and from shows or exhibitions of such vehicles or equipment. Such agreement or arrangement does not apply to any for-hire carrier. (d) The commissioner may adopt and promulgate such rules and regulations as may be necessary to effectuate and administer this section. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2309.
(a) The commissioner is authorized to enter into reciprocal agreements on behalf of the state of Tennessee with the duly authorized representatives of other jurisdictions providing for the fuel use tax registration of vehicles, establishing periodic fuel use reporting and fuel use tax payment requirements from owners of such vehicles, and disbursement of funds collected due to other jurisdictions based on mileage traveled and fuel used in those jurisdictions.
(b) Notwithstanding any statute contrary to any reciprocal agreement entered into by the commissioner as authorized by this section, the reciprocal agreement shall govern and apply to all matters relating to administration and enforcement of the highway user fuel tax. In the event the language of any reciprocal agreement entered into by the commissioner, as authorized by this section, is later amended so that it conflicts with or is contrary to any statute, the commissioner shall consider the amended language of the reciprocal agreement controlling and shall administer and enforce the highway user fuel tax in accordance with the amended language of the reciprocal agreement.
(c) The commissioner may likewise enter into reciprocal agreements or arrangements with the duly authorized representatives of other jurisdictions to allow persons with properly registered vehicles of not less than twenty-six thousand pounds (26,000 lbs.) gross weight, or having three (3) axles that are periodically engaged in the transportation of property in or through this state, to operate such vehicles in other jurisdictions without the purchase of temporary fuel permits in such jurisdictions when used in transporting properly registered antique vehicles or antique farm equipment to and from shows or exhibitions of such vehicles or equipment. Such agreement or arrangement does not apply to any for-hire carrier.
(d) The commissioner may adopt and promulgate such rules and regulations as may be necessary to effectuate and administer this section.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2309.
Tenn. Code Ann. § 67-1-1202 — TN Code / Title 67 / Chapter 1 / Section 67-1-1202
Execution of warrant
Status: in_force

(a) The sheriff, any deputy sheriff or constable into whose hands such warrant may come may execute it by distraint and sale of personal property belonging to the taxpayer. The proceedings with respect to the sale shall be the same as are provided by law for proceedings under an execution at law from a court of record. The executing officer shall be entitled to the same fees, commissions, and necessary expenses of removing and keeping the property distrained as in the case of an execution from a court of record. (b) It is the duty of the sheriff, any deputy sheriff or constable into whose hands such distress warrant may come, to make a return on the distress warrant within thirty (30) days from the date received. In the event any such officer fails to make the return as required by this section, the officer and the officer's bondspersons shall be personally liable for the amount set forth in the distress warrant. Acts 1941, ch. 36, § 2; C. Supp. 1950, § 1613.7 (Williams, § 1613.12); T.C.A. (orig. ed.), § 67-2202.
(a) The sheriff, any deputy sheriff or constable into whose hands such warrant may come may execute it by distraint and sale of personal property belonging to the taxpayer. The proceedings with respect to the sale shall be the same as are provided by law for proceedings under an execution at law from a court of record. The executing officer shall be entitled to the same fees, commissions, and necessary expenses of removing and keeping the property distrained as in the case of an execution from a court of record.
(b) It is the duty of the sheriff, any deputy sheriff or constable into whose hands such distress warrant may come, to make a return on the distress warrant within thirty (30) days from the date received. In the event any such officer fails to make the return as required by this section, the officer and the officer's bondspersons shall be personally liable for the amount set forth in the distress warrant.
Acts 1941, ch. 36, § 2; C. Supp. 1950, § 1613.7 (Williams, § 1613.12); T.C.A. (orig. ed.), § 67-2202.
Tenn. Code Ann. § 67-8-316 — TN Code / Title 67 / Chapter 8 / Section 67-8-316
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Exemptions
Status: in_force

(a) (1) For the sole purpose of determining the net taxable estate under this part and part 4 of this chapter, there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of Class A of an amount determined according to the following schedule: In the case of a decedent dying: Amount On or after October 1, 1983, but before January 1, 1984 $275,000 In 1984 325,000 In 1985 400,000 In 1986 500,000 After 1986 600,000 and there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of Class B of an amount determined according to the following schedule: In the case of a decedent dying: Amount On or after July 1, 1984, but before January 1, 1985 $25,000 In 1985 50,000 In 1986 100,000 In 1987 150,000 In 1988 250,000 In 1989 350,000 After 1989 600,000 (2) After 1989, no distinction shall be made in classes of beneficiaries and all beneficiaries listed in subsection (b) in Class B shall be included in Class A. (b) For the sole purpose of determining the net taxable estate under this part and part 4 of this chapter, there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of an amount to be determined by the following schedule: In the case of a decedent dying: Amount On or after July 1, 1998, but before January 1, 1999 $625,000 In 1999 650,000 In 2000 and 2001 675,000 In 2002 and 2003 700,000 In 2004 850,000 In 2005 950,000 In 2006 through 2012 1,000,000 In 2013 1,250,000 In 2014 2,000,000 In 2015 5,000,000 (c) In the case of estates of nonresidents, the exemptions in this section shall be apportioned in the ratio that the value of the property included in the gross estate; to wit, property, the transfer of which is subject to the tax imposed bears to the value of all of the property that would have been included in the gross estate, if the decedent had been a resident of this state; provided, that, in any event, such proportionate part of the exemption shall not be less than is permitted by the Constitution of the United States. Acts 1929 (Ex. Sess.), ch. 29, § 2(2)hereby; Code 1932, § 1266; Acts 1963, ch. 196; 1965, ch. 18, § 1; 1967, ch. 383, § 1; 1972, ch. 452, § 2; impl. am. Acts 1976, ch. 529, § 1; impl. am. Acts 1977, ch. 25, §§ 3-5; Acts 1978, ch. 731, § 5; 1983, ch. 73, § 4; T.C.A. (orig. ed.), § 30-1609; Acts 1984, ch. 989, § 1; 1985, ch. 364, § 5; 1998, ch. 761, § 1; 2012, ch. 1057, § 1.
(a) (1) For the sole purpose of determining the net taxable estate under this part and part 4 of this chapter, there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of Class A of an amount determined according to the following schedule: In the case of a decedent dying: Amount On or after October 1, 1983, but before January 1, 1984 $275,000 In 1984 325,000 In 1985 400,000 In 1986 500,000 After 1986 600,000 and there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of Class B of an amount determined according to the following schedule: In the case of a decedent dying: Amount On or after July 1, 1984, but before January 1, 1985 $25,000 In 1985 50,000 In 1986 100,000 In 1987 150,000 In 1988 250,000 In 1989 350,000 After 1989 600,000 (2) After 1989, no distinction shall be made in classes of beneficiaries and all beneficiaries listed in subsection (b) in Class B shall be included in Class A.
(1) For the sole purpose of determining the net taxable estate under this part and part 4 of this chapter, there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of Class A of an amount determined according to the following schedule: In the case of a decedent dying: Amount On or after October 1, 1983, but before January 1, 1984 $275,000 In 1984 325,000 In 1985 400,000 In 1986 500,000 After 1986 600,000 and there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of Class B of an amount determined according to the following schedule: In the case of a decedent dying: Amount On or after July 1, 1984, but before January 1, 1985 $25,000 In 1985 50,000 In 1986 100,000 In 1987 150,000 In 1988 250,000 In 1989 350,000 After 1989 600,000
In the case of a decedent dying: Amount On or after October 1, 1983, but before January 1, 1984 $275,000 In 1984 325,000 In 1985 400,000 In 1986 500,000 After 1986 600,000
In the case of a decedent dying:
Amount
On or after October 1, 1983, but before January 1, 1984
$275,000
In 1984
325,000
In 1985
400,000
In 1986
500,000
After 1986
600,000
and there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of Class B of an amount determined according to the following schedule:
In the case of a decedent dying: Amount On or after July 1, 1984, but before January 1, 1985 $25,000 In 1985 50,000 In 1986 100,000 In 1987 150,000 In 1988 250,000 In 1989 350,000 After 1989 600,000
In the case of a decedent dying:
Amount
On or after July 1, 1984, but before January 1, 1985
$25,000
In 1985
50,000
In 1986
100,000
In 1987
150,000
In 1988
250,000
In 1989
350,000
After 1989
600,000
(2) After 1989, no distinction shall be made in classes of beneficiaries and all beneficiaries listed in subsection (b) in Class B shall be included in Class A.
(b) For the sole purpose of determining the net taxable estate under this part and part 4 of this chapter, there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of an amount to be determined by the following schedule: In the case of a decedent dying: Amount On or after July 1, 1998, but before January 1, 1999 $625,000 In 1999 650,000 In 2000 and 2001 675,000 In 2002 and 2003 700,000 In 2004 850,000 In 2005 950,000 In 2006 through 2012 1,000,000 In 2013 1,250,000 In 2014 2,000,000 In 2015 5,000,000
In the case of a decedent dying: Amount On or after July 1, 1998, but before January 1, 1999 $625,000 In 1999 650,000 In 2000 and 2001 675,000 In 2002 and 2003 700,000 In 2004 850,000 In 2005 950,000 In 2006 through 2012 1,000,000 In 2013 1,250,000 In 2014 2,000,000 In 2015 5,000,000
In the case of a decedent dying:
Amount
On or after July 1, 1998, but before January 1, 1999
$625,000
In 1999
650,000
In 2000 and 2001
675,000
In 2002 and 2003
700,000
In 2004
850,000
In 2005
950,000
In 2006 through 2012
1,000,000
In 2013
1,250,000
In 2014
2,000,000
In 2015
5,000,000
(c) In the case of estates of nonresidents, the exemptions in this section shall be apportioned in the ratio that the value of the property included in the gross estate; to wit, property, the transfer of which is subject to the tax imposed bears to the value of all of the property that would have been included in the gross estate, if the decedent had been a resident of this state; provided, that, in any event, such proportionate part of the exemption shall not be less than is permitted by the Constitution of the United States.
Acts 1929 (Ex. Sess.), ch. 29, § 2(2)hereby; Code 1932, § 1266; Acts 1963, ch. 196; 1965, ch. 18, § 1; 1967, ch. 383, § 1; 1972, ch. 452, § 2; impl. am. Acts 1976, ch. 529, § 1; impl. am. Acts 1977, ch. 25, §§ 3-5; Acts 1978, ch. 731, § 5; 1983, ch. 73, § 4; T.C.A. (orig. ed.), § 30-1609; Acts 1984, ch. 989, § 1; 1985, ch. 364, § 5; 1998, ch. 761, § 1; 2012, ch. 1057, § 1.
Tenn. Code Ann. § 67-5-905 — TN Code / Title 67 / Chapter 5 / Section 67-5-905
Schedules - Tangible personal property subject to section 67-5-904
Status: in_force

Subject to § 67-5-904 , each item of tangible personal property required to be listed on the schedule as provided by this part is subject to a first lien securing the property taxes, interest, and court costs as may be levied upon the total assessment of tangible personal property. Added by 2024 Tenn. Acts, ch. 967,s 2, eff. 5/21/2024.
Subject to § 67-5-904 , each item of tangible personal property required to be listed on the schedule as provided by this part is subject to a first lien securing the property taxes, interest, and court costs as may be levied upon the total assessment of tangible personal property.
Added by 2024 Tenn. Acts, ch. 967,s 2, eff. 5/21/2024.
Tenn. Code Ann. § 67-6-520 — TN Code / Title 67 / Chapter 6 / Section 67-6-520
Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption
Status: in_force

(a) A dealer is presumed to have a representative, agent, salesperson, canvasser, or solicitor operating in this state for the purpose of making sales and is presumed to have a substantial nexus with this state if: (1) The dealer enters into an agreement or contract with one (1) or more persons located in this state under which the person, for a commission or other consideration, directly or indirectly refers potential customers to the dealer, whether by a link on an internet website or any other means; and (2) The dealer's cumulative gross receipts from retail sales made by the dealer to customers in this state who are referred to the dealer by all residents with this type of an agreement with the dealer exceed ten thousand dollars ($10,000) during the preceding twelve (12) months. (b) The presumption in subsection (a) may be rebutted only by clear and convincing evidence that the person with whom the dealer has an agreement or contract did not conduct any activities in this state that would substantially contribute to the dealer's ability to establish and maintain a market in this state during the preceding twelve (12) months. Added by 2015 Tenn. Acts, ch. 514,s 26, eff. 1/1/2016.
(a) A dealer is presumed to have a representative, agent, salesperson, canvasser, or solicitor operating in this state for the purpose of making sales and is presumed to have a substantial nexus with this state if: (1) The dealer enters into an agreement or contract with one (1) or more persons located in this state under which the person, for a commission or other consideration, directly or indirectly refers potential customers to the dealer, whether by a link on an internet website or any other means; and (2) The dealer's cumulative gross receipts from retail sales made by the dealer to customers in this state who are referred to the dealer by all residents with this type of an agreement with the dealer exceed ten thousand dollars ($10,000) during the preceding twelve (12) months.
(1) The dealer enters into an agreement or contract with one (1) or more persons located in this state under which the person, for a commission or other consideration, directly or indirectly refers potential customers to the dealer, whether by a link on an internet website or any other means; and
(2) The dealer's cumulative gross receipts from retail sales made by the dealer to customers in this state who are referred to the dealer by all residents with this type of an agreement with the dealer exceed ten thousand dollars ($10,000) during the preceding twelve (12) months.
(b) The presumption in subsection (a) may be rebutted only by clear and convincing evidence that the person with whom the dealer has an agreement or contract did not conduct any activities in this state that would substantially contribute to the dealer's ability to establish and maintain a market in this state during the preceding twelve (12) months.
Added by 2015 Tenn. Acts, ch. 514,s 26, eff. 1/1/2016.
Tenn. Code Ann. § 67-4-2601 — TN Code / Title 67 / Chapter 4 / Section 67-4-2601
Part definitions
Status: in_force

As used in this part: (1) "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol," "lights," "kings," and "100s," and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes; (2) "Cigarette" has the same meaning as in § 47-31-102 ; (3) "Cigarette rolling machine operator" has the same meaning as in § 67-4-1001 ; (4) "Commissioner" means the commissioner of revenue; (5) "Delivery sale" has the same meaning as in § 67-4-1001 ; (6) "Importer" means any person in the United States to whom cigarettes manufactured in a foreign country are shipped or consigned or any person who removes cigarettes for sale or consumption in the United States from a customs bonded warehouse; (7) "Licensed agent" means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under § 67-4-1006 or any person who is required to pay the tobacco tax imposed pursuant to § 67-4-1002 ; (8) "Master settlement agreement" has the same meaning as in § 47-31-102 ; (9) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer; (10) "Participating manufacturer" has the meaning given that term in Section II(jj) of the master settlement agreement and all amendments thereto; (11) "Qualified escrow fund" has the same meaning as that term is defined in § 47-31-102 ; (12) "Retail dealer" has the same meaning as in § 67-4-1001 ; (13) "Tobacco distributor" has the same meaning as in § 67-4-1001 ; (14) "Tobacco product manufacturer" has the same meaning as that term is defined in § 47-31-102 ; (15) "Units sold" has the same meaning as that term is defined in § 47-31-102 ; and (16) "Wholesale dealer and jobber" has the same meaning as in § 67-4-1001 . Amended by 2014 Tenn. Acts, ch. 749, s 7, eff. 4/22/2014. Acts 2003 , ch. 294, § 2.
As used in this part:
(1) "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol," "lights," "kings," and "100s," and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes;
(2) "Cigarette" has the same meaning as in § 47-31-102 ;
(3) "Cigarette rolling machine operator" has the same meaning as in § 67-4-1001 ;
(4) "Commissioner" means the commissioner of revenue;
(5) "Delivery sale" has the same meaning as in § 67-4-1001 ;
(6) "Importer" means any person in the United States to whom cigarettes manufactured in a foreign country are shipped or consigned or any person who removes cigarettes for sale or consumption in the United States from a customs bonded warehouse;
(7) "Licensed agent" means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under § 67-4-1006 or any person who is required to pay the tobacco tax imposed pursuant to § 67-4-1002 ;
(8) "Master settlement agreement" has the same meaning as in § 47-31-102 ;
(9) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer;
(10) "Participating manufacturer" has the meaning given that term in Section II(jj) of the master settlement agreement and all amendments thereto;
(11) "Qualified escrow fund" has the same meaning as that term is defined in § 47-31-102 ;
(12) "Retail dealer" has the same meaning as in § 67-4-1001 ;
(13) "Tobacco distributor" has the same meaning as in § 67-4-1001 ;
(14) "Tobacco product manufacturer" has the same meaning as that term is defined in § 47-31-102 ;
(15) "Units sold" has the same meaning as that term is defined in § 47-31-102 ; and
(16) "Wholesale dealer and jobber" has the same meaning as in § 67-4-1001 .
Amended by 2014 Tenn. Acts, ch. 749, s 7, eff. 4/22/2014.
Acts 2003 , ch. 294, § 2.
Tenn. Code Ann. § 67-1-203 — TN Code / Title 67 / Chapter 1 / Section 67-1-203
Duties of commissioner not duplicated
Status: in_force

Nothing in §§ 67-1-201 - 67-1-204 shall be construed to diminish or to duplicate the duties of the commissioner with respect to assessment and collection of privilege taxes. Acts 1973, ch. 226, § 2; T.C.A., § 67-233.
Nothing in §§ 67-1-201 - 67-1-204 shall be construed to diminish or to duplicate the duties of the commissioner with respect to assessment and collection of privilege taxes.
Acts 1973, ch. 226, § 2; T.C.A., § 67-233.
Tenn. Code Ann. § 67-5-1328 — TN Code / Title 67 / Chapter 5 / Section 67-5-1328
Review of assessments by state board
Status: in_force

(a) (1) The state board of equalization shall proceed to examine such assessments as made by the comptroller of the treasury, and is authorized to increase or diminish the valuation placed upon any property valued by the comptroller of the treasury, and is further authorized to require of the comptroller of the treasury any additional evidence touching one (1) or more of the properties assessed, and shall consider such additional evidence so furnished in fixing the correct value of any property so assessed, and the assessments shall not be deemed complete until corrected and approved by the board; the board is authorized to call the comptroller of the treasury at any time to perform the duties imposed upon it; provided, that if the board so desires, it shall have the power, without referring any assessment to the comptroller of the treasury, to employ experts, accountants, and to call witnesses to testify upon any assessment certified to it by the comptroller of the treasury. The board shall have the same powers to compel attendance of witnesses, production of books, papers, and documentary evidence as is by this chapter given to the comptroller of the treasury. (2) The board has the right to call upon the federal highway administration for any valuations of property in the office of the administration and evidence in possession of such administration in support of such valuations. (b) All of the evidence thus acquired by the board shall be considered by it in addition to the evidence transmitted to it by the comptroller of the treasury in support of the assessment so fixed by the comptroller of the treasury. (c) Any expense incurred by the board in calling for the additional proof as to the value of any property certified to it by the comptroller of the treasury shall be by the board certified to the commissioner of finance and administration and paid by the commissioner out of any moneys in the state treasury not otherwise appropriated. Acts 1973, ch. 226, § 11; T.C.A., § 67-932; Acts 1995, ch. 305, § 125; 2000, ch. 571, § 4.
(a) (1) The state board of equalization shall proceed to examine such assessments as made by the comptroller of the treasury, and is authorized to increase or diminish the valuation placed upon any property valued by the comptroller of the treasury, and is further authorized to require of the comptroller of the treasury any additional evidence touching one (1) or more of the properties assessed, and shall consider such additional evidence so furnished in fixing the correct value of any property so assessed, and the assessments shall not be deemed complete until corrected and approved by the board; the board is authorized to call the comptroller of the treasury at any time to perform the duties imposed upon it; provided, that if the board so desires, it shall have the power, without referring any assessment to the comptroller of the treasury, to employ experts, accountants, and to call witnesses to testify upon any assessment certified to it by the comptroller of the treasury. The board shall have the same powers to compel attendance of witnesses, production of books, papers, and documentary evidence as is by this chapter given to the comptroller of the treasury. (2) The board has the right to call upon the federal highway administration for any valuations of property in the office of the administration and evidence in possession of such administration in support of such valuations.
(1) The state board of equalization shall proceed to examine such assessments as made by the comptroller of the treasury, and is authorized to increase or diminish the valuation placed upon any property valued by the comptroller of the treasury, and is further authorized to require of the comptroller of the treasury any additional evidence touching one (1) or more of the properties assessed, and shall consider such additional evidence so furnished in fixing the correct value of any property so assessed, and the assessments shall not be deemed complete until corrected and approved by the board; the board is authorized to call the comptroller of the treasury at any time to perform the duties imposed upon it; provided, that if the board so desires, it shall have the power, without referring any assessment to the comptroller of the treasury, to employ experts, accountants, and to call witnesses to testify upon any assessment certified to it by the comptroller of the treasury. The board shall have the same powers to compel attendance of witnesses, production of books, papers, and documentary evidence as is by this chapter given to the comptroller of the treasury.
(2) The board has the right to call upon the federal highway administration for any valuations of property in the office of the administration and evidence in possession of such administration in support of such valuations.
(b) All of the evidence thus acquired by the board shall be considered by it in addition to the evidence transmitted to it by the comptroller of the treasury in support of the assessment so fixed by the comptroller of the treasury.
(c) Any expense incurred by the board in calling for the additional proof as to the value of any property certified to it by the comptroller of the treasury shall be by the board certified to the commissioner of finance and administration and paid by the commissioner out of any moneys in the state treasury not otherwise appropriated.
Acts 1973, ch. 226, § 11; T.C.A., § 67-932; Acts 1995, ch. 305, § 125; 2000, ch. 571, § 4.
Tenn. Code Ann. § 67-8-101 — TN Code / Title 67 / Chapter 8 / Section 67-8-101
[Not applicable to any transfer by gift made on or after January 1, 2012, see Section 67-8-118.] Taxable transfers
Status: in_force

(a) (1) Except as otherwise provided by subdivision (a)(2), a tax is imposed upon the transfer by gift during any calendar year by any person of the following property, or any interest therein: (A) When the transfer is from a resident of this state: (i) Real property situated within this state; (ii) Tangible personal property, except such as has an actual situs without this state; (iii) All intangible personal property; and (B) When the transfer is from a nonresident of this state: (i) Real property situated within this state; and (ii) Tangible personal property that has an actual situs within this state. (2) No tax shall be imposed upon the transfer by gift made by any person on or after January 1, 2012; provided, however, this subdivision (a)(2) shall not be construed to absolve any taxpayer of liability for any tax duly imposed by this section, during any tax year that began prior to January 1, 2012. (b) Property in which a person holds a qualifying income interest for life, which is included for taxation pursuant to subsection (e), shall be treated as a taxable transfer of such property by such person. (c) The tax shall apply whether a gift is in trust or otherwise, and whether the gift is direct or indirect. The relinquishment or termination, other than by the donor's death, of any power to revest in the donor the property theretofore transferred by the donor shall be considered to be a transfer by the donor by gift of the property, subject to such power and shall be taxable under this part, and any payment of the income from the property to a beneficiary other than the donor shall be considered to be a transfer by the donor of such income by gift and shall be taxable under this part. (d) Where a donor transfers an unqualified and unrestricted gift to a person in trust, such a transfer is a gift of a present interest where the trust instrument provides that the beneficiary has the power to demand immediate possession and enjoyment of such gift in the calendar year in which such gift is given, and contains provisions to notify such beneficiary of the right to make such demand. Where the beneficiaries of such trust are minors, or otherwise lack the capacity to make legally binding agreements, the parent or parents, other than the settlor of such trust, may exercise the right to demand possession and enjoyment in the calendar year in which the gift is given as natural guardian for and on behalf of such minor or other such beneficiary, even though such parent or parents may be a party to the trust instrument. (e) (1) Any disposition of all or part of a "qualifying income interest for life," as defined in § 2056(b)(7)(B)(ii) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7)(B)(ii) ), in any property to which this subsection (e) applies shall be treated as a transfer of such property. (2) This subsection (e) applies to any property, if a deduction was allowed with respect to the transfer of such property to the donor: (A) Under § 67-8-315(a)(6) by reason of its incorporation of § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ); or (B) Under § 67-8-105(a) by reason of its incorporation of § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) ). (3) For purposes of taxation under this subsection (e), the classification of beneficiaries provided for by § 67-8-102 shall be determined by reference to the relationship of the beneficiaries of the remainder interest named in the instrument to the decedent or person creating such remainder interest. (f) Transfers for educational expenses or medical expenses that are not treated as a transfer of property by gift pursuant to § 2503(e) of the Internal Revenue Code ( 26 U.S.C. § 2503(e) ), shall not be treated as a transfer of property by gift for purposes of this part. (g) Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall, for the purpose of the tax imposed by this chapter, be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year. (h) If a person who would otherwise be the recipient of property by gift, inheritance or other gratuitous transfer disclaims all or part of the property in accordance with [former] § 31-1-103 [repealed], such disclaimer shall not cause the disclaimant to be treated as having made a taxable transfer under this section. Acts 1939, ch. 137, §§ 1, 2, 4, 6; C. Supp. 1950, §§ 1295.1, 1295.2, 1295.4, 1295.6 (Williams, §§ 1328.1, 1328.2, 1328.4, 1328.6); Acts 1965, ch. 19, § 1; 1977, ch. 463, § 1; 1978, ch. 731, § 17; 1980, ch. 759, § 1; 1983, ch. 73, §§ 9-11; T.C.A. (orig. ed.), §§ 67-2501, 67-2502, 67-2504, 67-2505(c); Acts 1986, ch. 705, § 2; 2012, ch. 1085, § 1.
(a) (1) Except as otherwise provided by subdivision (a)(2), a tax is imposed upon the transfer by gift during any calendar year by any person of the following property, or any interest therein: (A) When the transfer is from a resident of this state: (i) Real property situated within this state; (ii) Tangible personal property, except such as has an actual situs without this state; (iii) All intangible personal property; and (B) When the transfer is from a nonresident of this state: (i) Real property situated within this state; and (ii) Tangible personal property that has an actual situs within this state. (2) No tax shall be imposed upon the transfer by gift made by any person on or after January 1, 2012; provided, however, this subdivision (a)(2) shall not be construed to absolve any taxpayer of liability for any tax duly imposed by this section, during any tax year that began prior to January 1, 2012.
(1) Except as otherwise provided by subdivision (a)(2), a tax is imposed upon the transfer by gift during any calendar year by any person of the following property, or any interest therein: (A) When the transfer is from a resident of this state: (i) Real property situated within this state; (ii) Tangible personal property, except such as has an actual situs without this state; (iii) All intangible personal property; and (B) When the transfer is from a nonresident of this state: (i) Real property situated within this state; and (ii) Tangible personal property that has an actual situs within this state.
(A) When the transfer is from a resident of this state: (i) Real property situated within this state; (ii) Tangible personal property, except such as has an actual situs without this state; (iii) All intangible personal property; and
(i) Real property situated within this state;
(ii) Tangible personal property, except such as has an actual situs without this state;
(iii) All intangible personal property; and
(B) When the transfer is from a nonresident of this state: (i) Real property situated within this state; and (ii) Tangible personal property that has an actual situs within this state.
(i) Real property situated within this state; and
(ii) Tangible personal property that has an actual situs within this state.
(2) No tax shall be imposed upon the transfer by gift made by any person on or after January 1, 2012; provided, however, this subdivision (a)(2) shall not be construed to absolve any taxpayer of liability for any tax duly imposed by this section, during any tax year that began prior to January 1, 2012.
(b) Property in which a person holds a qualifying income interest for life, which is included for taxation pursuant to subsection (e), shall be treated as a taxable transfer of such property by such person.
(c) The tax shall apply whether a gift is in trust or otherwise, and whether the gift is direct or indirect. The relinquishment or termination, other than by the donor's death, of any power to revest in the donor the property theretofore transferred by the donor shall be considered to be a transfer by the donor by gift of the property, subject to such power and shall be taxable under this part, and any payment of the income from the property to a beneficiary other than the donor shall be considered to be a transfer by the donor of such income by gift and shall be taxable under this part.
(d) Where a donor transfers an unqualified and unrestricted gift to a person in trust, such a transfer is a gift of a present interest where the trust instrument provides that the beneficiary has the power to demand immediate possession and enjoyment of such gift in the calendar year in which such gift is given, and contains provisions to notify such beneficiary of the right to make such demand. Where the beneficiaries of such trust are minors, or otherwise lack the capacity to make legally binding agreements, the parent or parents, other than the settlor of such trust, may exercise the right to demand possession and enjoyment in the calendar year in which the gift is given as natural guardian for and on behalf of such minor or other such beneficiary, even though such parent or parents may be a party to the trust instrument.
(e) (1) Any disposition of all or part of a "qualifying income interest for life," as defined in § 2056(b)(7)(B)(ii) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7)(B)(ii) ), in any property to which this subsection (e) applies shall be treated as a transfer of such property. (2) This subsection (e) applies to any property, if a deduction was allowed with respect to the transfer of such property to the donor: (A) Under § 67-8-315(a)(6) by reason of its incorporation of § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ); or (B) Under § 67-8-105(a) by reason of its incorporation of § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) ). (3) For purposes of taxation under this subsection (e), the classification of beneficiaries provided for by § 67-8-102 shall be determined by reference to the relationship of the beneficiaries of the remainder interest named in the instrument to the decedent or person creating such remainder interest.
(1) Any disposition of all or part of a "qualifying income interest for life," as defined in § 2056(b)(7)(B)(ii) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7)(B)(ii) ), in any property to which this subsection (e) applies shall be treated as a transfer of such property.
(2) This subsection (e) applies to any property, if a deduction was allowed with respect to the transfer of such property to the donor: (A) Under § 67-8-315(a)(6) by reason of its incorporation of § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ); or (B) Under § 67-8-105(a) by reason of its incorporation of § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) ).
(A) Under § 67-8-315(a)(6) by reason of its incorporation of § 2056(b)(7) of the Internal Revenue Code ( 26 U.S.C. § 2056(b)(7) ); or
(B) Under § 67-8-105(a) by reason of its incorporation of § 2523(f) of the Internal Revenue Code ( 26 U.S.C. § 2523(f) ).
(3) For purposes of taxation under this subsection (e), the classification of beneficiaries provided for by § 67-8-102 shall be determined by reference to the relationship of the beneficiaries of the remainder interest named in the instrument to the decedent or person creating such remainder interest.
(f) Transfers for educational expenses or medical expenses that are not treated as a transfer of property by gift pursuant to § 2503(e) of the Internal Revenue Code ( 26 U.S.C. § 2503(e) ), shall not be treated as a transfer of property by gift for purposes of this part.
(g) Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall, for the purpose of the tax imposed by this chapter, be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.
(h) If a person who would otherwise be the recipient of property by gift, inheritance or other gratuitous transfer disclaims all or part of the property in accordance with [former] § 31-1-103 [repealed], such disclaimer shall not cause the disclaimant to be treated as having made a taxable transfer under this section.
Acts 1939, ch. 137, §§ 1, 2, 4, 6; C. Supp. 1950, §§ 1295.1, 1295.2, 1295.4, 1295.6 (Williams, §§ 1328.1, 1328.2, 1328.4, 1328.6); Acts 1965, ch. 19, § 1; 1977, ch. 463, § 1; 1978, ch. 731, § 17; 1980, ch. 759, § 1; 1983, ch. 73, §§ 9-11; T.C.A. (orig. ed.), §§ 67-2501, 67-2502, 67-2504, 67-2505(c); Acts 1986, ch. 705, § 2; 2012, ch. 1085, § 1.
Tenn. Code Ann. § 67-6-512 — TN Code / Title 67 / Chapter 6 / Section 67-6-512
Form of payment
Status: in_force

(a) All taxes, interest, and penalties imposed under this chapter shall be paid to the commissioner at Nashville in the form of remittance required by the commissioner. (b) The use of tokens is forbidden and prohibited. Acts 1947, ch. 3, §§ 10, 14; C. Supp. 1950, §§ 1248.76, 1248.86 (Williams, §§ 1328.32, 1328.36); T.C.A. (orig. ed.), §§ 67-3027, 67-3046.
(a) All taxes, interest, and penalties imposed under this chapter shall be paid to the commissioner at Nashville in the form of remittance required by the commissioner.
(b) The use of tokens is forbidden and prohibited.
Acts 1947, ch. 3, §§ 10, 14; C. Supp. 1950, §§ 1248.76, 1248.86 (Williams, §§ 1328.32, 1328.36); T.C.A. (orig. ed.), §§ 67-3027, 67-3046.
Tenn. Code Ann. § 67-3-906 — TN Code / Title 67 / Chapter 3 / Section 67-3-906
Special privilege tax and export tax - Disposition of tax proceeds
Status: in_force

(a) Ninety-eight percent (98%) of the proceeds from the collection of the taxes imposed by §§ 67-3-203 and 67-3-205 shall be allocated to and deposited in the highway fund and two percent (2%) of the proceeds in the general fund for administrative purposes. (b) (1) From the actual proceeds of the taxes, there is established a local government fund in the actual amount of twelve million seventeen thousand dollars ($12,017,000) which shall be distributed to the counties and cities monthly. (2) The local government fund shall be used solely for county roads and city streets. (3) From the local government fund, a monthly sum of three hundred eighty-one thousand five hundred eighty-three dollars ($381,583) shall be distributed to county highway departments on the basis of county population, and the monthly sum of six hundred nineteen thousand eight hundred thirty-three dollars ($619,833) shall be distributed to cities on the basis of city population. (4) Before distributing moneys to cities from the proceeds of the taxes imposed by §§ 67-3-203 and 67-3-205 as provided in this subsection (b), the commissioner of finance and administration shall deduct from the cities' share of the local government fund the sum of ten thousand dollars ($10,000) per month, which shall be allocated to the University of Tennessee for the Center for Government Training for the purpose of supporting in-service training for local government officials and employees. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2006.
(a) Ninety-eight percent (98%) of the proceeds from the collection of the taxes imposed by §§ 67-3-203 and 67-3-205 shall be allocated to and deposited in the highway fund and two percent (2%) of the proceeds in the general fund for administrative purposes.
(b) (1) From the actual proceeds of the taxes, there is established a local government fund in the actual amount of twelve million seventeen thousand dollars ($12,017,000) which shall be distributed to the counties and cities monthly. (2) The local government fund shall be used solely for county roads and city streets. (3) From the local government fund, a monthly sum of three hundred eighty-one thousand five hundred eighty-three dollars ($381,583) shall be distributed to county highway departments on the basis of county population, and the monthly sum of six hundred nineteen thousand eight hundred thirty-three dollars ($619,833) shall be distributed to cities on the basis of city population. (4) Before distributing moneys to cities from the proceeds of the taxes imposed by §§ 67-3-203 and 67-3-205 as provided in this subsection (b), the commissioner of finance and administration shall deduct from the cities' share of the local government fund the sum of ten thousand dollars ($10,000) per month, which shall be allocated to the University of Tennessee for the Center for Government Training for the purpose of supporting in-service training for local government officials and employees.
(1) From the actual proceeds of the taxes, there is established a local government fund in the actual amount of twelve million seventeen thousand dollars ($12,017,000) which shall be distributed to the counties and cities monthly.
(2) The local government fund shall be used solely for county roads and city streets.
(3) From the local government fund, a monthly sum of three hundred eighty-one thousand five hundred eighty-three dollars ($381,583) shall be distributed to county highway departments on the basis of county population, and the monthly sum of six hundred nineteen thousand eight hundred thirty-three dollars ($619,833) shall be distributed to cities on the basis of city population.
(4) Before distributing moneys to cities from the proceeds of the taxes imposed by §§ 67-3-203 and 67-3-205 as provided in this subsection (b), the commissioner of finance and administration shall deduct from the cities' share of the local government fund the sum of ten thousand dollars ($10,000) per month, which shall be allocated to the University of Tennessee for the Center for Government Training for the purpose of supporting in-service training for local government officials and employees.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2006.
Tenn. Code Ann. § 67-8-313 — TN Code / Title 67 / Chapter 8 / Section 67-8-313
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers
Status: in_force

The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter. Acts 1929 (Ex. Sess.), ch. 29, § 4(1); Code 1932, § 1282; Acts 1937, ch. 129, § 5; 1943, ch. 114, § 3; C. Supp. 1950, § 1282; Acts 1970, ch. 559, § 3; 1971, ch. 118, § 3; T.C.A. (orig. ed.), § 30-1625.
The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter.
Acts 1929 (Ex. Sess.), ch. 29, § 4(1); Code 1932, § 1282; Acts 1937, ch. 129, § 5; 1943, ch. 114, § 3; C. Supp. 1950, § 1282; Acts 1970, ch. 559, § 3; 1971, ch. 118, § 3; T.C.A. (orig. ed.), § 30-1625.
Tenn. Code Ann. § 67-4-2019 — TN Code / Title 67 / Chapter 4 / Section 67-4-2019
Exemption for distributions to publicly traded real estate investment trust (public REIT)
Status: in_force

There shall be exempt from the payment of the excise tax levied under this part any person treated as a partnership for federal tax purposes that directly or indirectly distributes one hundred percent (100%) of its net earnings or net losses to a public REIT. Acts 2006, ch. 1019, § 12.
There shall be exempt from the payment of the excise tax levied under this part any person treated as a partnership for federal tax purposes that directly or indirectly distributes one hundred percent (100%) of its net earnings or net losses to a public REIT.
Acts 2006, ch. 1019, § 12.
Tenn. Code Ann. § 67-8-407 — TN Code / Title 67 / Chapter 8 / Section 67-8-407
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Enforcement by district attorneys
Status: in_force

In event it should become necessary to enforce the payment of any tax imposed by this part and part 3 of this chapter by legal action in the courts, the commissioner shall make use of the offices of the several district attorneys general, such action to be taken under the supervision and direction of the attorney general and reporter. Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.
In event it should become necessary to enforce the payment of any tax imposed by this part and part 3 of this chapter by legal action in the courts, the commissioner shall make use of the offices of the several district attorneys general, such action to be taken under the supervision and direction of the attorney general and reporter.
Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.
Tenn. Code Ann. § 67-4-1607 — TN Code / Title 67 / Chapter 4 / Section 67-4-1607
Fee credit for returned tires
Status: in_force

Each dealer shall be allowed a credit against the fee for tires that are returned and the purchase price fully refunded; provided, that the fee imposed by this part was previously remitted on the sale. Acts 1991, ch. 451, § 88.
Each dealer shall be allowed a credit against the fee for tires that are returned and the purchase price fully refunded; provided, that the fee imposed by this part was previously remitted on the sale.
Acts 1991, ch. 451, § 88.
Tenn. Code Ann. § 67-2-119 — TN Code / Title 67 / Chapter 2 / Section 67-2-119
Disposition of revenue
Status: in_force

(a) Of the taxes collected under this chapter upon income from stocks and bonds taxable at the rate provided in § 67-2-102 per annum, five-eighths (5/8) shall be paid into the general fund of the state treasury and the remaining three-eighths (3/8) shall be distributed among the cities and counties of the state. (b) Where a taxpayer residing within the corporate limits of any municipality pays a tax imposed at the rate provided in § 67-2-102 per annum, then three-eighths (3/8) of the net tax collected from such taxpayer shall be returned to the city within which such taxpayer resides. (c) Where a taxpayer residing in a county, but outside the corporate limits of any municipality, pays a tax imposed by this chapter at the rate provided in § 67-2-102 per annum, then three-eighths (3/8) of the net tax collected from such taxpayer shall be returned to the county within which such taxpayer resides. (d) In each instance, the payment to cities and counties covering collections made under this section during any fiscal year shall be made on or before July 31 immediately following the close of that year. Amended by 2017 Tenn. Acts, ch. 181, s 14, eff. 4/26/2017. Amended by 2016 Tenn. Acts, ch. 1064, s 2, eff. 5/20/2016. Acts 1931 (2nd Ex. Sess.), ch. 20, § 17; 1933, ch. 60, § 5; 1937, ch. 117, § 4; 1937, ch. 297, § 2; mod. C. Supp. 1950, § 1123.33; impl. am. Acts 1959, ch. 9, §14; Acts 1963, ch. 271, § 3; 1978, ch. 507, § 1; T.C.A. (orig. ed.), § 67-2633; Acts 1985, ch. 395, §4; 2003 , ch. 355, § 32; 2005, ch. 500, § 4; 2006, ch. 989, § 9.
(a) Of the taxes collected under this chapter upon income from stocks and bonds taxable at the rate provided in § 67-2-102 per annum, five-eighths (5/8) shall be paid into the general fund of the state treasury and the remaining three-eighths (3/8) shall be distributed among the cities and counties of the state.
(b) Where a taxpayer residing within the corporate limits of any municipality pays a tax imposed at the rate provided in § 67-2-102 per annum, then three-eighths (3/8) of the net tax collected from such taxpayer shall be returned to the city within which such taxpayer resides.
(c) Where a taxpayer residing in a county, but outside the corporate limits of any municipality, pays a tax imposed by this chapter at the rate provided in § 67-2-102 per annum, then three-eighths (3/8) of the net tax collected from such taxpayer shall be returned to the county within which such taxpayer resides.
(d) In each instance, the payment to cities and counties covering collections made under this section during any fiscal year shall be made on or before July 31 immediately following the close of that year.
Amended by 2017 Tenn. Acts, ch. 181, s 14, eff. 4/26/2017.
Amended by 2016 Tenn. Acts, ch. 1064, s 2, eff. 5/20/2016.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 17; 1933, ch. 60, § 5; 1937, ch. 117, § 4; 1937, ch. 297, § 2; mod. C. Supp. 1950, § 1123.33; impl. am. Acts 1959, ch. 9, §14; Acts 1963, ch. 271, § 3; 1978, ch. 507, § 1; T.C.A. (orig. ed.), § 67-2633; Acts 1985, ch. 395, §4; 2003 , ch. 355, § 32; 2005, ch. 500, § 4; 2006, ch. 989, § 9.
Tenn. Code Ann. § 67-5-2209 — TN Code / Title 67 / Chapter 5 / Section 67-5-2209
Distribution of receivership assets
Status: in_force

The assets of the receivership shall be distributed for the following purposes, preference being given to the purposes in the order named: (1) Court costs and all necessary or desirable expenses of the receivership, including the cost of maintenance, repair and improvement of receivership property; (2) Taxes due parties to the tax suit in which the receiver is appointed, the same preference being given on such distribution that would be given in the distribution of funds resulting from a tax sale of the receivership property; and (3) Any residue remaining after the termination of the receivership shall be paid to the owner of the receivership property. Acts 1941, ch. 19, § 7; C. Supp. 1950, § 1789.13 (Williams, § 1789.7); T.C.A. (orig. ed.), § 67-1909.
The assets of the receivership shall be distributed for the following purposes, preference being given to the purposes in the order named:
(1) Court costs and all necessary or desirable expenses of the receivership, including the cost of maintenance, repair and improvement of receivership property;
(2) Taxes due parties to the tax suit in which the receiver is appointed, the same preference being given on such distribution that would be given in the distribution of funds resulting from a tax sale of the receivership property; and
(3) Any residue remaining after the termination of the receivership shall be paid to the owner of the receivership property.
Acts 1941, ch. 19, § 7; C. Supp. 1950, § 1789.13 (Williams, § 1789.7); T.C.A. (orig. ed.), § 67-1909.
Tenn. Code Ann. § 67-5-224 — TN Code / Title 67 / Chapter 5 / Section 67-5-224
Exemption for charitable or nonprofit organizations engaged in economic development
Status: in_force

(a) Subject to the general requirements of § 67-5-212 , real and tangible personal property owned and used by a nonprofit economic and/or charitable development organization shall be eligible for property tax exemption as a charitable use of property where the provisions of this section are met. Real and tangible personal property owned by a nonprofit entity, whether charitable or otherwise, which entity is recognized as tax exempt by the internal revenue service and is engaged in economic development, shall be eligible for property tax exemption to the extent such property is used to provide small business counseling and/or shared office and information systems infrastructure for small business development. Tangible personal property owned by a nonprofit charitable organization shall likewise be eligible for property tax exemption to the extent it is used to provide counseling, informational and technical assistance to other charitable organizations in applying for grants. (b) Any owner of real or personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b) . (c) This section shall only apply to counties containing a national laboratory facility or counties immediately adjacent to such counties. Acts 2000, ch. 938, § 1.
(a) Subject to the general requirements of § 67-5-212 , real and tangible personal property owned and used by a nonprofit economic and/or charitable development organization shall be eligible for property tax exemption as a charitable use of property where the provisions of this section are met. Real and tangible personal property owned by a nonprofit entity, whether charitable or otherwise, which entity is recognized as tax exempt by the internal revenue service and is engaged in economic development, shall be eligible for property tax exemption to the extent such property is used to provide small business counseling and/or shared office and information systems infrastructure for small business development. Tangible personal property owned by a nonprofit charitable organization shall likewise be eligible for property tax exemption to the extent it is used to provide counseling, informational and technical assistance to other charitable organizations in applying for grants.
(b) Any owner of real or personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b) .
(c) This section shall only apply to counties containing a national laboratory facility or counties immediately adjacent to such counties.
Acts 2000, ch. 938, § 1.
Tenn. Code Ann. § 67-5-2101 — TN Code / Title 67 / Chapter 5 / Section 67-5-2101
Taxes on which lien based
Status: in_force

(a) The taxes assessed by the state of Tennessee, a county, or municipality, taxing district, or other local governmental entity, upon any property of whatever kind, and all penalties, interest, and costs accruing thereon, shall become and remain a first lien upon such property from January 1 of the year for which such taxes are assessed. (b) In addition to the lien on property, property taxes shall become and remain a personal debt of the property owner or property owners as of January 1 of the tax year, and, when delinquent, may be collected by suit as any other personal debt. In any lawsuit for collection of property taxes, the same penalties and attorney fees shall apply as set forth in § 67-5-2410 for suits to enforce liens for property taxes. The claim for the debt and the claim for enforcement of the lien may be joined in the same complaint. (c) Each person owning an interest in a corporate entity or similar organization, including, but not limited to, limited liability companies, limited partnerships, and other entities for which the owners of the entity are accorded limited liability for debts of the entity and that is, or is stated in the records of the office of secretary of state to be, an inactive, dissolved, revoked, or otherwise terminated entity, is jointly and severally liable with the entity, each other, and such other persons as may be liable, for all unpaid property taxes levied against parcels assessed to the entity, and such interest, attorney fees, and other court costs as may accrue on the same. Amended by 2024 Tenn. Acts, ch. 967,s 18, eff. 5/21/2024. Amended by 2015 Tenn. Acts, ch. 414, s 5, eff. 5/8/2015. Acts 1907, ch. 602, § 31; Shan., § 757; mod. Code 1932, § 1329; Acts 1974, ch. 644, § 1; 1974, ch. 771, § 13; T.C.A., § 67-1801; Acts 1993, ch. 315, § 22.
(a) The taxes assessed by the state of Tennessee, a county, or municipality, taxing district, or other local governmental entity, upon any property of whatever kind, and all penalties, interest, and costs accruing thereon, shall become and remain a first lien upon such property from January 1 of the year for which such taxes are assessed.
(b) In addition to the lien on property, property taxes shall become and remain a personal debt of the property owner or property owners as of January 1 of the tax year, and, when delinquent, may be collected by suit as any other personal debt. In any lawsuit for collection of property taxes, the same penalties and attorney fees shall apply as set forth in § 67-5-2410 for suits to enforce liens for property taxes. The claim for the debt and the claim for enforcement of the lien may be joined in the same complaint.
(c) Each person owning an interest in a corporate entity or similar organization, including, but not limited to, limited liability companies, limited partnerships, and other entities for which the owners of the entity are accorded limited liability for debts of the entity and that is, or is stated in the records of the office of secretary of state to be, an inactive, dissolved, revoked, or otherwise terminated entity, is jointly and severally liable with the entity, each other, and such other persons as may be liable, for all unpaid property taxes levied against parcels assessed to the entity, and such interest, attorney fees, and other court costs as may accrue on the same.
Amended by 2024 Tenn. Acts, ch. 967,s 18, eff. 5/21/2024.
Amended by 2015 Tenn. Acts, ch. 414, s 5, eff. 5/8/2015.
Acts 1907, ch. 602, § 31; Shan., § 757; mod. Code 1932, § 1329; Acts 1974, ch. 644, § 1; 1974, ch. 771, § 13; T.C.A., § 67-1801; Acts 1993, ch. 315, § 22.
Tenn. Code Ann. § 67-4-2608 — TN Code / Title 67 / Chapter 4 / Section 67-4-2608
Inspections, audits and investigations
Status: in_force

(a) For the purpose of determining compliance with § 47-31-103 and this part, the department is authorized to conduct inspections, audits, and investigations of: (1) Nonparticipating manufacturers and their importers; (2) Licensed agents; (3) Tobacco distributors; (4) Wholesale dealers and jobbers; (5) Retail dealers; (6) Persons or entities engaged in delivery sales; and (7) Cigarette rolling machine operators. (b) The commissioner, or a designee, and the attorney general and reporter, or a designee, are authorized to administer all necessary oaths, issue subpoenas, compel the attendance of witnesses, take depositions within and without the state, and compel the production of pertinent books, payrolls, accounts, papers, records, documents, and testimony relevant to such investigation. (c) Every nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesaler dealer and jobber, retailer dealer, person engaged in delivery sales, and cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent or representative to inspect at any time all tobacco products, invoices, books, papers and memoranda, including the general books, both operating and proprietary ledgers, and other records, as may be deemed necessary by the commissioner in ascertaining compliance with § 47-31-103 and this part. Every cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent to inspect the operator's cigarette rolling machine at any time. (d) No nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesaler dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator shall be permitted to claim any part of the premises whereon the nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesale dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator is engaged in business, to be exempt from inspection, as being the dwelling or home of the nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesale dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator. An application for license under part 10 of this chapter shall be an express waiver of such claim. (e) All nonparticipating manufacturers, nonparticipating manufacturer importers, licensed agents, tobacco distributors, wholesaler dealer and jobbers, retailer dealers, persons engaged in delivery sales, or cigarette rolling machine operators failing to permit the examination of tobacco products, invoices, books and other memoranda, including the general books, both operating and proprietary ledgers, and other records, or interfering with the orderly inspection or examination thereof, or failing to file such reports as may be required by the commissioner, commit a Class A misdemeanor. Added by 2014 Tenn. Acts, ch. 749, s 9, eff. 4/22/2014.
(a) For the purpose of determining compliance with § 47-31-103 and this part, the department is authorized to conduct inspections, audits, and investigations of: (1) Nonparticipating manufacturers and their importers; (2) Licensed agents; (3) Tobacco distributors; (4) Wholesale dealers and jobbers; (5) Retail dealers; (6) Persons or entities engaged in delivery sales; and (7) Cigarette rolling machine operators.
(1) Nonparticipating manufacturers and their importers;
(2) Licensed agents;
(3) Tobacco distributors;
(4) Wholesale dealers and jobbers;
(5) Retail dealers;
(6) Persons or entities engaged in delivery sales; and
(7) Cigarette rolling machine operators.
(b) The commissioner, or a designee, and the attorney general and reporter, or a designee, are authorized to administer all necessary oaths, issue subpoenas, compel the attendance of witnesses, take depositions within and without the state, and compel the production of pertinent books, payrolls, accounts, papers, records, documents, and testimony relevant to such investigation.
(c) Every nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesaler dealer and jobber, retailer dealer, person engaged in delivery sales, and cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent or representative to inspect at any time all tobacco products, invoices, books, papers and memoranda, including the general books, both operating and proprietary ledgers, and other records, as may be deemed necessary by the commissioner in ascertaining compliance with § 47-31-103 and this part. Every cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent to inspect the operator's cigarette rolling machine at any time.
(d) No nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesaler dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator shall be permitted to claim any part of the premises whereon the nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesale dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator is engaged in business, to be exempt from inspection, as being the dwelling or home of the nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesale dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator. An application for license under part 10 of this chapter shall be an express waiver of such claim.
(e) All nonparticipating manufacturers, nonparticipating manufacturer importers, licensed agents, tobacco distributors, wholesaler dealer and jobbers, retailer dealers, persons engaged in delivery sales, or cigarette rolling machine operators failing to permit the examination of tobacco products, invoices, books and other memoranda, including the general books, both operating and proprietary ledgers, and other records, or interfering with the orderly inspection or examination thereof, or failing to file such reports as may be required by the commissioner, commit a Class A misdemeanor.
Added by 2014 Tenn. Acts, ch. 749, s 9, eff. 4/22/2014.
Tenn. Code Ann. § 67-1-506 — TN Code / Title 67 / Chapter 1 / Section 67-1-506
Deputy assessors and secretaries
Status: in_force

(a) (1) In order to assure that each county assessor of property shall have a minimum staff to assist the county assessor in carrying out the duties and responsibilities required by law, the assessor is authorized to appoint at least one (1) deputy assessor for each four thousand five hundred (4,500) parcels of property, as determined by the division of property assessments, over and above the first four thousand five hundred (4,500) parcels of property within the assessor's taxing jurisdiction. (2) Each deputy assessor shall have the same power, duties and liability of the assessor of property with respect to the appraisal, classification, and assessment of property. (b) (1) In any county where the assessor does not qualify for a deputy assessor under this section, the assessor is authorized, with the approval of the county legislative body, to employ or appoint a secretary to assist the assessor in the operation of the assessor's office. The compensation of such secretary shall be fixed by the county legislative body and paid out of county funds. (2) The assessor shall employ such additional staff as the assessor deems necessary and establish rates of compensation for all employees within the appropriation established for the assessor's office by the county legislative body. (c) The assessor of property shall be liable for any malfeasance, misfeasance, or nonfeasance of the assessor's deputy. Acts 1973, ch. 226, § 3; 1974, ch. 480, § 1; 1974, ch. 771, § 15; 1976, ch. 719, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., §§ 67-321, 67-322.
(a) (1) In order to assure that each county assessor of property shall have a minimum staff to assist the county assessor in carrying out the duties and responsibilities required by law, the assessor is authorized to appoint at least one (1) deputy assessor for each four thousand five hundred (4,500) parcels of property, as determined by the division of property assessments, over and above the first four thousand five hundred (4,500) parcels of property within the assessor's taxing jurisdiction. (2) Each deputy assessor shall have the same power, duties and liability of the assessor of property with respect to the appraisal, classification, and assessment of property.
(1) In order to assure that each county assessor of property shall have a minimum staff to assist the county assessor in carrying out the duties and responsibilities required by law, the assessor is authorized to appoint at least one (1) deputy assessor for each four thousand five hundred (4,500) parcels of property, as determined by the division of property assessments, over and above the first four thousand five hundred (4,500) parcels of property within the assessor's taxing jurisdiction.
(2) Each deputy assessor shall have the same power, duties and liability of the assessor of property with respect to the appraisal, classification, and assessment of property.
(b) (1) In any county where the assessor does not qualify for a deputy assessor under this section, the assessor is authorized, with the approval of the county legislative body, to employ or appoint a secretary to assist the assessor in the operation of the assessor's office. The compensation of such secretary shall be fixed by the county legislative body and paid out of county funds. (2) The assessor shall employ such additional staff as the assessor deems necessary and establish rates of compensation for all employees within the appropriation established for the assessor's office by the county legislative body.
(1) In any county where the assessor does not qualify for a deputy assessor under this section, the assessor is authorized, with the approval of the county legislative body, to employ or appoint a secretary to assist the assessor in the operation of the assessor's office. The compensation of such secretary shall be fixed by the county legislative body and paid out of county funds.
(2) The assessor shall employ such additional staff as the assessor deems necessary and establish rates of compensation for all employees within the appropriation established for the assessor's office by the county legislative body.
(c) The assessor of property shall be liable for any malfeasance, misfeasance, or nonfeasance of the assessor's deputy.
Acts 1973, ch. 226, § 3; 1974, ch. 480, § 1; 1974, ch. 771, § 15; 1976, ch. 719, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., §§ 67-321, 67-322.
Tenn. Code Ann. § 67-6-212 — TN Code / Title 67 / Chapter 6 / Section 67-6-212
Amusement tax
Status: in_force

(a) There is levied a tax at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 on the sales price of each sale at retail of the following: (1) Dues or fees to membership sports and recreation clubs, including free or complimentary dues or fees, when such are made in connection with a valuable contribution to any such establishment or organization, which shall have the value equivalent to the charge that would otherwise have been made, including any fees paid for the use of facilities or services rendered at a health spa or club or any similar facility or business; (2) Sales of tickets, fees or other charges made for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display or other recreational events or activities, including free or complimentary admissions when made in connection with a valuable contribution to any organization or establishment holding or sponsoring such activities which shall have the value equivalent to the charge that would have otherwise been made; (3) Charges made for the privilege of entering or engaging in any kind of recreational activity, when no admission is charged spectators, such as tennis, racquetball or handball courts; and (4) Charges made for the privilege of using tangible personal property for amusement, sports, entertainment or recreational activities such as trampolines, golf carts, bowling shoes, skates or other sports and athletic equipment. (b) Free or complimentary dues or fees which shall have the value equivalent to the charge that would have otherwise been made shall be taxed under this section, unless such free or complimentary dues or fees are provided to persons who attend a public school or public college or university. (c) This section shall not be construed to levy a tax on any sale or transfer of any interest in real property, regardless of whether or not such property is used for amusement or recreational purposes. This section shall not be construed to levy a tax on any sale or transfer of any ownership interest in tangible personal property, regardless of whether or not such property is used for amusement or recreational purposes. (d) The provisions of this section taxing charges for admission shall be construed to include all charges whatsoever made for admission to professional sporting events, including any charge for a seat license, skybox, luxury suite, or any other accommodation for spectators, whether styled as a license, lease, rental or otherwise. (e) The tax imposed by this section shall not apply to the amount of any privilege tax levied pursuant to § 7-3-202 . Acts 1984 (Ex. Sess.), ch. 13, §§ 1, 8; 1986, ch. 542, §§ 1, 2; 1990, ch. 1096, § 1; 1991, ch. 174, § 1; 1992, ch. 913, § 5; 1993, ch. 492, §§ 1-3; 1996, ch. 596, § 1; 1999, ch. 423, § 2; 2003, ch. 357, § 29; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 80; 2009, ch. 530, § 61.
(a) There is levied a tax at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 on the sales price of each sale at retail of the following: (1) Dues or fees to membership sports and recreation clubs, including free or complimentary dues or fees, when such are made in connection with a valuable contribution to any such establishment or organization, which shall have the value equivalent to the charge that would otherwise have been made, including any fees paid for the use of facilities or services rendered at a health spa or club or any similar facility or business; (2) Sales of tickets, fees or other charges made for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display or other recreational events or activities, including free or complimentary admissions when made in connection with a valuable contribution to any organization or establishment holding or sponsoring such activities which shall have the value equivalent to the charge that would have otherwise been made; (3) Charges made for the privilege of entering or engaging in any kind of recreational activity, when no admission is charged spectators, such as tennis, racquetball or handball courts; and (4) Charges made for the privilege of using tangible personal property for amusement, sports, entertainment or recreational activities such as trampolines, golf carts, bowling shoes, skates or other sports and athletic equipment.
(1) Dues or fees to membership sports and recreation clubs, including free or complimentary dues or fees, when such are made in connection with a valuable contribution to any such establishment or organization, which shall have the value equivalent to the charge that would otherwise have been made, including any fees paid for the use of facilities or services rendered at a health spa or club or any similar facility or business;
(2) Sales of tickets, fees or other charges made for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display or other recreational events or activities, including free or complimentary admissions when made in connection with a valuable contribution to any organization or establishment holding or sponsoring such activities which shall have the value equivalent to the charge that would have otherwise been made;
(3) Charges made for the privilege of entering or engaging in any kind of recreational activity, when no admission is charged spectators, such as tennis, racquetball or handball courts; and
(4) Charges made for the privilege of using tangible personal property for amusement, sports, entertainment or recreational activities such as trampolines, golf carts, bowling shoes, skates or other sports and athletic equipment.
(b) Free or complimentary dues or fees which shall have the value equivalent to the charge that would have otherwise been made shall be taxed under this section, unless such free or complimentary dues or fees are provided to persons who attend a public school or public college or university.
(c) This section shall not be construed to levy a tax on any sale or transfer of any interest in real property, regardless of whether or not such property is used for amusement or recreational purposes. This section shall not be construed to levy a tax on any sale or transfer of any ownership interest in tangible personal property, regardless of whether or not such property is used for amusement or recreational purposes.
(d) The provisions of this section taxing charges for admission shall be construed to include all charges whatsoever made for admission to professional sporting events, including any charge for a seat license, skybox, luxury suite, or any other accommodation for spectators, whether styled as a license, lease, rental or otherwise.
(e) The tax imposed by this section shall not apply to the amount of any privilege tax levied pursuant to § 7-3-202 .
Acts 1984 (Ex. Sess.), ch. 13, §§ 1, 8; 1986, ch. 542, §§ 1, 2; 1990, ch. 1096, § 1; 1991, ch. 174, § 1; 1992, ch. 913, § 5; 1993, ch. 492, §§ 1-3; 1996, ch. 596, § 1; 1999, ch. 423, § 2; 2003, ch. 357, § 29; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 80; 2009, ch. 530, § 61.
Tenn. Code Ann. § 67-6-904 — TN Code / Title 67 / Chapter 6 / Section 67-6-904
Section definitions
Status: in_force

(a) For purposes of this section: (1) "Advertising and promotional direct mail" means printed material that is direct mail, for which the primary purpose is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization; (2) "Direct mail" has the same meaning as defined in § 67-6-102 ; (3) "Other direct mail": (A) Means direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing; and (B) Includes, but is not limited to: (i) Transactional direct mail that contains personal information specific to the addressee, including, but not limited to, invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings, including, but not limited to, privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including, but not limited to, newsletters and informational pieces; and (C) Does not include the development of billing information or the provision of a data processing service that is more than incidental; and (4) "Product" means tangible personal property, a product transferred electronically, or a service. (b) The sale of direct mail is sourced as follows: (1) For the sale of advertising and promotional direct mail and other direct mail made from a place of business in this state to a purchaser where delivery is made by the seller to a carrier or United States postal service location for distribution or delivery to direct mail recipients within the physical limits of this state, the sale is sourced to the seller's place of business; (2) To the extent the seller knows based on information provided by the purchaser showing the jurisdictions to which the direct mail will be delivered to recipients in another state, the portion of the sales price that equals the percentage of direct mail delivered to recipients in another state is not sourced to this state; (3) In lieu of providing the delivery information in accordance with subdivision (b)(2), a purchaser may provide the streamlined certificate of exemption to claim the direct mail exemption for the portion of the sales price that equals the percentage of direct mail delivered to recipients in another state; and (4) In the absence of bad faith, where the seller sourced the sale according to the delivery information provided by the purchaser in accordance with this section, the seller is not liable for tax if it is determined the purchaser provided incorrect delivery information. (c) This section does not impose tax on billing services or data processing services. 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) For purposes of this section: (1) "Advertising and promotional direct mail" means printed material that is direct mail, for which the primary purpose is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization; (2) "Direct mail" has the same meaning as defined in § 67-6-102 ; (3) "Other direct mail": (A) Means direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing; and (B) Includes, but is not limited to: (i) Transactional direct mail that contains personal information specific to the addressee, including, but not limited to, invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings, including, but not limited to, privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including, but not limited to, newsletters and informational pieces; and (C) Does not include the development of billing information or the provision of a data processing service that is more than incidental; and (4) "Product" means tangible personal property, a product transferred electronically, or a service.
(1) "Advertising and promotional direct mail" means printed material that is direct mail, for which the primary purpose is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization;
(2) "Direct mail" has the same meaning as defined in § 67-6-102 ;
(3) "Other direct mail": (A) Means direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing; and (B) Includes, but is not limited to: (i) Transactional direct mail that contains personal information specific to the addressee, including, but not limited to, invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings, including, but not limited to, privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including, but not limited to, newsletters and informational pieces; and (C) Does not include the development of billing information or the provision of a data processing service that is more than incidental; and
(A) Means direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing; and
(B) Includes, but is not limited to: (i) Transactional direct mail that contains personal information specific to the addressee, including, but not limited to, invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings, including, but not limited to, privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including, but not limited to, newsletters and informational pieces; and
(i) Transactional direct mail that contains personal information specific to the addressee, including, but not limited to, invoices, bills, statements of account, and payroll advices;
(ii) Any legally required mailings, including, but not limited to, privacy notices, tax reports, and stockholder reports; and
(iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including, but not limited to, newsletters and informational pieces; and
(C) Does not include the development of billing information or the provision of a data processing service that is more than incidental; and
(4) "Product" means tangible personal property, a product transferred electronically, or a service.
(b) The sale of direct mail is sourced as follows: (1) For the sale of advertising and promotional direct mail and other direct mail made from a place of business in this state to a purchaser where delivery is made by the seller to a carrier or United States postal service location for distribution or delivery to direct mail recipients within the physical limits of this state, the sale is sourced to the seller's place of business; (2) To the extent the seller knows based on information provided by the purchaser showing the jurisdictions to which the direct mail will be delivered to recipients in another state, the portion of the sales price that equals the percentage of direct mail delivered to recipients in another state is not sourced to this state; (3) In lieu of providing the delivery information in accordance with subdivision (b)(2), a purchaser may provide the streamlined certificate of exemption to claim the direct mail exemption for the portion of the sales price that equals the percentage of direct mail delivered to recipients in another state; and (4) In the absence of bad faith, where the seller sourced the sale according to the delivery information provided by the purchaser in accordance with this section, the seller is not liable for tax if it is determined the purchaser provided incorrect delivery information.
(1) For the sale of advertising and promotional direct mail and other direct mail made from a place of business in this state to a purchaser where delivery is made by the seller to a carrier or United States postal service location for distribution or delivery to direct mail recipients within the physical limits of this state, the sale is sourced to the seller's place of business;
(2) To the extent the seller knows based on information provided by the purchaser showing the jurisdictions to which the direct mail will be delivered to recipients in another state, the portion of the sales price that equals the percentage of direct mail delivered to recipients in another state is not sourced to this state;
(3) In lieu of providing the delivery information in accordance with subdivision (b)(2), a purchaser may provide the streamlined certificate of exemption to claim the direct mail exemption for the portion of the sales price that equals the percentage of direct mail delivered to recipients in another state; and
(4) In the absence of bad faith, where the seller sourced the sale according to the delivery information provided by the purchaser in accordance with this section, the seller is not liable for tax if it is determined the purchaser provided incorrect delivery information.
(c) This section does not impose tax on billing services or data processing services.
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. § 67-5-1407 — TN Code / Title 67 / Chapter 5 / Section 67-5-1407
Complaints to county board of equalization
Status: in_force

(a) (1) Any owner of property or taxpayer liable for taxation in the state has the right by personal appearance, or by the personal appearance of the duly authorized agent of the owner of the property, which agency shall be evidenced by a written authorization executed by the owner or taxpayer, or by representation by an attorney, to make complaint before the county board of equalization on one (1) or more of the following grounds: (A) Property under appeal or protest by the taxpayer has been erroneously classified or subclassified for purposes of taxation; (B) Property under appeal or protest by the taxpayer has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and (C) Property other than property under appeal or protest by the taxpayer has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter. (2) Upon such complaint being made before the county board, it may hear any evidence or witness offered by the complainant, or may take such steps as it may deem material to the investigation of the complaint. (b) (1) Any local governmental entity has the right to make a complaint before the assessor of property and county board of equalization on the value of property within the local governmental entity on one (1) or more of the following grounds: (A) The property has been erroneously classified or subclassified for purposes of taxation; (B) The property has not been included on the assessment lists; and (C) The property has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter. (2) Upon complaint by the local governmental entity, the county board of equalization shall give the property owner at least five (5) days' notice of a hearing to be held before the board. The notice shall be sent by United States mail to the last known address of the property owner. (c) The county board may hear any evidence or witnesses offered by the local governmental entity or owner or may take such steps as it may deem material to the investigation of the complaint. (d) When the assessor of property or the county board of equalization requests from the owner, or the owner's duly authorized agent, specific data regarding the property that is not readily available through public records and is necessary to make an accurate appraisal of the property in question, and such owner or duly authorized agent fails, refuses or neglects to supply this data in a timely manner for the assessor of property or county board of equalization to study and consider, the owner shall thereby forfeit the owner's right to introduce information concerning the property requested by the assessor of property or any local board of equalization, but denied by the lawful owner or the owner's duly authorized agent on appeal to the state board of equalization. (e) (1) Notwithstanding this section to the contrary, in any county having a population of not less than seven hundred seventy thousand (770,000) nor more than seven hundred eighty thousand (780,000), according to the 1980 federal census or any subsequent federal census, any taxpayer, or owner of property subject to taxation in the state, has the right to make complaint before the county board of equalization on one (1) or more of the following grounds: (A) The property under complaint has been erroneously classified or subclassified or erroneously assessed for purposes of taxation other than as provided in § 67-5-212 ; (B) The property under complaint has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and (C) Property other than the property under complaint has been assessed on the basis of appraised values that are less than the basis of value provided for in part 6 of this chapter. (2) Any taxpayer, or owner, has the right to appear in person before any county board of equalization, or by an agent having written authorization, by an attorney, by an agent who is registered with the state board of equalization, or by any member of the taxpayer's or owner's immediate family. Any county board may permit written appearance and in that event, any subsequent appeal to the state board of equalization shall be limited to those grounds made by written appearance before the county board. (3) In the event there may be duplicate appeals filed on any parcel or should the board have reason to believe that representation is not duly authorized, the board may require from any agent, or other representative, written authorization signed by the taxpayer. (4) No agent or other representative shall file an appeal before the county or state boards of equalization without first obtaining written authorization from the taxpayer. (f) Wherever in this section personal appearance at a hearing is required, in the discretion of the board all or part of the hearing may be conducted by telephone, television, software or other electronic means, if each participant in the hearing has an opportunity to participate in, to hear, and, if technically feasible, to see the entire proceedings while taking place. Amended by 2013 Tenn. Acts, ch. 209, s 12, eff. 4/23/2013. Acts 1973, ch. 226, § 10; 1974, ch. 644, § 2; 1975, ch. 171, § 13; T.C.A., § 67-806; Acts 1986, ch. 585, §§ 1, 2; 1989, ch. 419, § 1; 1998, ch. 1066, §§ 1 - 3, 7.
(a) (1) Any owner of property or taxpayer liable for taxation in the state has the right by personal appearance, or by the personal appearance of the duly authorized agent of the owner of the property, which agency shall be evidenced by a written authorization executed by the owner or taxpayer, or by representation by an attorney, to make complaint before the county board of equalization on one (1) or more of the following grounds: (A) Property under appeal or protest by the taxpayer has been erroneously classified or subclassified for purposes of taxation; (B) Property under appeal or protest by the taxpayer has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and (C) Property other than property under appeal or protest by the taxpayer has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter. (2) Upon such complaint being made before the county board, it may hear any evidence or witness offered by the complainant, or may take such steps as it may deem material to the investigation of the complaint.
(1) Any owner of property or taxpayer liable for taxation in the state has the right by personal appearance, or by the personal appearance of the duly authorized agent of the owner of the property, which agency shall be evidenced by a written authorization executed by the owner or taxpayer, or by representation by an attorney, to make complaint before the county board of equalization on one (1) or more of the following grounds: (A) Property under appeal or protest by the taxpayer has been erroneously classified or subclassified for purposes of taxation; (B) Property under appeal or protest by the taxpayer has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and (C) Property other than property under appeal or protest by the taxpayer has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter.
(A) Property under appeal or protest by the taxpayer has been erroneously classified or subclassified for purposes of taxation;
(B) Property under appeal or protest by the taxpayer has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and
(C) Property other than property under appeal or protest by the taxpayer has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter.
(2) Upon such complaint being made before the county board, it may hear any evidence or witness offered by the complainant, or may take such steps as it may deem material to the investigation of the complaint.
(b) (1) Any local governmental entity has the right to make a complaint before the assessor of property and county board of equalization on the value of property within the local governmental entity on one (1) or more of the following grounds: (A) The property has been erroneously classified or subclassified for purposes of taxation; (B) The property has not been included on the assessment lists; and (C) The property has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter. (2) Upon complaint by the local governmental entity, the county board of equalization shall give the property owner at least five (5) days' notice of a hearing to be held before the board. The notice shall be sent by United States mail to the last known address of the property owner.
(1) Any local governmental entity has the right to make a complaint before the assessor of property and county board of equalization on the value of property within the local governmental entity on one (1) or more of the following grounds: (A) The property has been erroneously classified or subclassified for purposes of taxation; (B) The property has not been included on the assessment lists; and (C) The property has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter.
(A) The property has been erroneously classified or subclassified for purposes of taxation;
(B) The property has not been included on the assessment lists; and
(C) The property has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter.
(2) Upon complaint by the local governmental entity, the county board of equalization shall give the property owner at least five (5) days' notice of a hearing to be held before the board. The notice shall be sent by United States mail to the last known address of the property owner.
(c) The county board may hear any evidence or witnesses offered by the local governmental entity or owner or may take such steps as it may deem material to the investigation of the complaint.
(d) When the assessor of property or the county board of equalization requests from the owner, or the owner's duly authorized agent, specific data regarding the property that is not readily available through public records and is necessary to make an accurate appraisal of the property in question, and such owner or duly authorized agent fails, refuses or neglects to supply this data in a timely manner for the assessor of property or county board of equalization to study and consider, the owner shall thereby forfeit the owner's right to introduce information concerning the property requested by the assessor of property or any local board of equalization, but denied by the lawful owner or the owner's duly authorized agent on appeal to the state board of equalization.
(e) (1) Notwithstanding this section to the contrary, in any county having a population of not less than seven hundred seventy thousand (770,000) nor more than seven hundred eighty thousand (780,000), according to the 1980 federal census or any subsequent federal census, any taxpayer, or owner of property subject to taxation in the state, has the right to make complaint before the county board of equalization on one (1) or more of the following grounds: (A) The property under complaint has been erroneously classified or subclassified or erroneously assessed for purposes of taxation other than as provided in § 67-5-212 ; (B) The property under complaint has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and (C) Property other than the property under complaint has been assessed on the basis of appraised values that are less than the basis of value provided for in part 6 of this chapter. (2) Any taxpayer, or owner, has the right to appear in person before any county board of equalization, or by an agent having written authorization, by an attorney, by an agent who is registered with the state board of equalization, or by any member of the taxpayer's or owner's immediate family. Any county board may permit written appearance and in that event, any subsequent appeal to the state board of equalization shall be limited to those grounds made by written appearance before the county board. (3) In the event there may be duplicate appeals filed on any parcel or should the board have reason to believe that representation is not duly authorized, the board may require from any agent, or other representative, written authorization signed by the taxpayer. (4) No agent or other representative shall file an appeal before the county or state boards of equalization without first obtaining written authorization from the taxpayer.
(1) Notwithstanding this section to the contrary, in any county having a population of not less than seven hundred seventy thousand (770,000) nor more than seven hundred eighty thousand (780,000), according to the 1980 federal census or any subsequent federal census, any taxpayer, or owner of property subject to taxation in the state, has the right to make complaint before the county board of equalization on one (1) or more of the following grounds: (A) The property under complaint has been erroneously classified or subclassified or erroneously assessed for purposes of taxation other than as provided in § 67-5-212 ; (B) The property under complaint has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and (C) Property other than the property under complaint has been assessed on the basis of appraised values that are less than the basis of value provided for in part 6 of this chapter.
(A) The property under complaint has been erroneously classified or subclassified or erroneously assessed for purposes of taxation other than as provided in § 67-5-212 ;
(B) The property under complaint has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and
(C) Property other than the property under complaint has been assessed on the basis of appraised values that are less than the basis of value provided for in part 6 of this chapter.
(2) Any taxpayer, or owner, has the right to appear in person before any county board of equalization, or by an agent having written authorization, by an attorney, by an agent who is registered with the state board of equalization, or by any member of the taxpayer's or owner's immediate family. Any county board may permit written appearance and in that event, any subsequent appeal to the state board of equalization shall be limited to those grounds made by written appearance before the county board.
(3) In the event there may be duplicate appeals filed on any parcel or should the board have reason to believe that representation is not duly authorized, the board may require from any agent, or other representative, written authorization signed by the taxpayer.
(4) No agent or other representative shall file an appeal before the county or state boards of equalization without first obtaining written authorization from the taxpayer.
(f) Wherever in this section personal appearance at a hearing is required, in the discretion of the board all or part of the hearing may be conducted by telephone, television, software or other electronic means, if each participant in the hearing has an opportunity to participate in, to hear, and, if technically feasible, to see the entire proceedings while taking place.
Amended by 2013 Tenn. Acts, ch. 209, s 12, eff. 4/23/2013.
Acts 1973, ch. 226, § 10; 1974, ch. 644, § 2; 1975, ch. 171, § 13; T.C.A., § 67-806; Acts 1986, ch. 585, §§ 1, 2; 1989, ch. 419, § 1; 1998, ch. 1066, §§ 1 - 3, 7.
Tenn. Code Ann. § 67-1-1621 — TN Code / Title 67 / Chapter 1 / Section 67-1-1621
Taxpayer's action against collector
Status: in_force

(a) In case the county mayor refuses to make the motion or bring the suit, after the written request of any taxpayer to do so, then any taxpayer of the county may make such motion or bring suit in the name of the state, for the use of the county, and employ counsel to conduct the cause; provided, however, that before making such motion or bringing suit, the taxpayer shall obtain leave of the judge of the court in which the motion is to be made or the suit brought to do so. The taxpayer shall make such application in writing, stating fully the grounds for the application, of which application the county mayor shall have five (5) days' written notice, stating the time and place of application. (b) The judge shall hear the application at chambers or in term time, and may adjudge the costs of the application against the applicant, against the county mayor, or against the county as the judge shall deem just, and the judge shall enter judgment upon the record of the judge's court accordingly. Acts 1907, ch. 602, § 71; Shan., § 928a10; Code 1932, § 1644; impl. am. Acts 1978, ch. 934, §§ 36; T.C.A. (orig. ed.), § 67-1620; Acts 2003, ch. 90, § 2.
(a) In case the county mayor refuses to make the motion or bring the suit, after the written request of any taxpayer to do so, then any taxpayer of the county may make such motion or bring suit in the name of the state, for the use of the county, and employ counsel to conduct the cause; provided, however, that before making such motion or bringing suit, the taxpayer shall obtain leave of the judge of the court in which the motion is to be made or the suit brought to do so. The taxpayer shall make such application in writing, stating fully the grounds for the application, of which application the county mayor shall have five (5) days' written notice, stating the time and place of application.
(b) The judge shall hear the application at chambers or in term time, and may adjudge the costs of the application against the applicant, against the county mayor, or against the county as the judge shall deem just, and the judge shall enter judgment upon the record of the judge's court accordingly.
Acts 1907, ch. 602, § 71; Shan., § 928a10; Code 1932, § 1644; impl. am. Acts 1978, ch. 934, §§ 36; T.C.A. (orig. ed.), § 67-1620; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-4-2113 — TN Code / Title 67 / Chapter 4 / Section 67-4-2113
Where principal business of taxpayer is that of a common carrier of persons or property for hire or of an insurance company - Apportionment of net worth
Status: in_force

If a taxpayer's principal business in this state is that of a common carrier of persons or property for hire, or of an insurance company, the taxpayer's net worth shall be apportioned to Tennessee on the basis of the following ratios: (1) Railroads. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The gross receipts from railway operations on business beginning and ending in this state without entering or passing through any other state as compared with its gross receipts from such operations in and outside the state; and (B) The mileage owned and operated in Tennessee plus mileage leased and operated in Tennessee as compared with the total of such mileage in and outside this state; (2) Motor Carriers. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The gross receipts from operations on business beginning and ending inside this state without entering or passing through any other state as compared with its entire gross receipts from such operations in and outside the state; and (B) The ratio of the total franchise miles or odometer miles, if there are no franchise miles, to which it holds or uses under lease, contract or otherwise, certificates of convenience and necessity from the interstate commerce commission or the department of safety inside the state, to the total franchise, or odometer, miles that it holds or uses under such certificates from the commissions, and like commissions, departments or agencies of other states, in and outside the state, all as shown by the annual reports made by the corporation to the various commissions from which it holds certificates; (3) Rail and Motor Carriers. Where the taxpayer is engaged in transporting passengers and property by both rail and motor, then the ratio of the sum of the miles in the state as computed under subdivisions (1) and (2), to the sum of the miles under the subdivisions in and outside the state; (4) Pipelines. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The gross receipts from operations on business beginning and ending inside the state without entering or passing through any other state as compared with its entire gross receipts from such operations in and outside the state; and (B) The ratio of the pipeline miles owned or operated or owned and operated in the state to the miles of pipelines owned or operated or owned and operated in and outside the state; (5) (A) Insurance Companies Domiciled in Tennessee. The ratio of the premiums on policies, persons and property in this state to total premiums; (B) Insurance Companies Not Domiciled in Tennessee. The ratio of premiums on policies, persons and property in this state to total premiums, except that annuity considerations shall be excluded from the numerator and denominator of the ratio; (6) Air Carriers. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The originating revenue inside the state as compared with the entire originating revenue in and outside the state; and (B) The ratio of the total air miles flown in the state to the total air miles flown in and outside the state. Air miles flown in the state shall only include miles in the state from flights originating from or ending in the state, or both originating from and ending in the state; (7) Air Express Carriers. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The originating revenue in the state as compared with the entire originating revenue in and outside the state; and (B) The ratio of the total air miles flown and ground miles traveled in the state to the total air miles flown and ground miles traveled in and outside the state. Air miles flown in the state shall only include miles in the state from flights originating from or ending in the state, or both originating from and ending in the state. Ground miles traveled in the state or traveled in and outside the state shall only include miles traveled with respect to the actual common carriage of persons or property for hire; and (8) Barges. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The revenue from the transportation of cargo loaded in this state as compared with the entire revenue from the transportation of cargo loaded in and outside the state; and (B) (i) The ratio of the total miles operated in the state to the total miles operated in and outside the state. Miles operated in the state shall be fifty percent (50%) of the miles operated on the Mississippi River adjacent to the Tennessee shoreline, plus all miles operated on inland waterways within the state; (ii) "Mile operated" means one (1) mile of movement of each barge. Acts 1999, ch. 406, § 4; 2007, ch. 602, § 14.
If a taxpayer's principal business in this state is that of a common carrier of persons or property for hire, or of an insurance company, the taxpayer's net worth shall be apportioned to Tennessee on the basis of the following ratios:
(1) Railroads. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The gross receipts from railway operations on business beginning and ending in this state without entering or passing through any other state as compared with its gross receipts from such operations in and outside the state; and (B) The mileage owned and operated in Tennessee plus mileage leased and operated in Tennessee as compared with the total of such mileage in and outside this state;
(A) The gross receipts from railway operations on business beginning and ending in this state without entering or passing through any other state as compared with its gross receipts from such operations in and outside the state; and
(B) The mileage owned and operated in Tennessee plus mileage leased and operated in Tennessee as compared with the total of such mileage in and outside this state;
(2) Motor Carriers. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The gross receipts from operations on business beginning and ending inside this state without entering or passing through any other state as compared with its entire gross receipts from such operations in and outside the state; and (B) The ratio of the total franchise miles or odometer miles, if there are no franchise miles, to which it holds or uses under lease, contract or otherwise, certificates of convenience and necessity from the interstate commerce commission or the department of safety inside the state, to the total franchise, or odometer, miles that it holds or uses under such certificates from the commissions, and like commissions, departments or agencies of other states, in and outside the state, all as shown by the annual reports made by the corporation to the various commissions from which it holds certificates;
(A) The gross receipts from operations on business beginning and ending inside this state without entering or passing through any other state as compared with its entire gross receipts from such operations in and outside the state; and
(B) The ratio of the total franchise miles or odometer miles, if there are no franchise miles, to which it holds or uses under lease, contract or otherwise, certificates of convenience and necessity from the interstate commerce commission or the department of safety inside the state, to the total franchise, or odometer, miles that it holds or uses under such certificates from the commissions, and like commissions, departments or agencies of other states, in and outside the state, all as shown by the annual reports made by the corporation to the various commissions from which it holds certificates;
(3) Rail and Motor Carriers. Where the taxpayer is engaged in transporting passengers and property by both rail and motor, then the ratio of the sum of the miles in the state as computed under subdivisions (1) and (2), to the sum of the miles under the subdivisions in and outside the state;
(4) Pipelines. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The gross receipts from operations on business beginning and ending inside the state without entering or passing through any other state as compared with its entire gross receipts from such operations in and outside the state; and (B) The ratio of the pipeline miles owned or operated or owned and operated in the state to the miles of pipelines owned or operated or owned and operated in and outside the state;
(A) The gross receipts from operations on business beginning and ending inside the state without entering or passing through any other state as compared with its entire gross receipts from such operations in and outside the state; and
(B) The ratio of the pipeline miles owned or operated or owned and operated in the state to the miles of pipelines owned or operated or owned and operated in and outside the state;
(5) (A) Insurance Companies Domiciled in Tennessee. The ratio of the premiums on policies, persons and property in this state to total premiums; (B) Insurance Companies Not Domiciled in Tennessee. The ratio of premiums on policies, persons and property in this state to total premiums, except that annuity considerations shall be excluded from the numerator and denominator of the ratio;
(A) Insurance Companies Domiciled in Tennessee. The ratio of the premiums on policies, persons and property in this state to total premiums;
(B) Insurance Companies Not Domiciled in Tennessee. The ratio of premiums on policies, persons and property in this state to total premiums, except that annuity considerations shall be excluded from the numerator and denominator of the ratio;
(6) Air Carriers. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The originating revenue inside the state as compared with the entire originating revenue in and outside the state; and (B) The ratio of the total air miles flown in the state to the total air miles flown in and outside the state. Air miles flown in the state shall only include miles in the state from flights originating from or ending in the state, or both originating from and ending in the state;
(A) The originating revenue inside the state as compared with the entire originating revenue in and outside the state; and
(B) The ratio of the total air miles flown in the state to the total air miles flown in and outside the state. Air miles flown in the state shall only include miles in the state from flights originating from or ending in the state, or both originating from and ending in the state;
(7) Air Express Carriers. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The originating revenue in the state as compared with the entire originating revenue in and outside the state; and (B) The ratio of the total air miles flown and ground miles traveled in the state to the total air miles flown and ground miles traveled in and outside the state. Air miles flown in the state shall only include miles in the state from flights originating from or ending in the state, or both originating from and ending in the state. Ground miles traveled in the state or traveled in and outside the state shall only include miles traveled with respect to the actual common carriage of persons or property for hire; and
(A) The originating revenue in the state as compared with the entire originating revenue in and outside the state; and
(B) The ratio of the total air miles flown and ground miles traveled in the state to the total air miles flown and ground miles traveled in and outside the state. Air miles flown in the state shall only include miles in the state from flights originating from or ending in the state, or both originating from and ending in the state. Ground miles traveled in the state or traveled in and outside the state shall only include miles traveled with respect to the actual common carriage of persons or property for hire; and
(8) Barges. The ratio obtained by taking the arithmetical average of the following two (2) ratios: (A) The revenue from the transportation of cargo loaded in this state as compared with the entire revenue from the transportation of cargo loaded in and outside the state; and (B) (i) The ratio of the total miles operated in the state to the total miles operated in and outside the state. Miles operated in the state shall be fifty percent (50%) of the miles operated on the Mississippi River adjacent to the Tennessee shoreline, plus all miles operated on inland waterways within the state; (ii) "Mile operated" means one (1) mile of movement of each barge.
(A) The revenue from the transportation of cargo loaded in this state as compared with the entire revenue from the transportation of cargo loaded in and outside the state; and
(B) (i) The ratio of the total miles operated in the state to the total miles operated in and outside the state. Miles operated in the state shall be fifty percent (50%) of the miles operated on the Mississippi River adjacent to the Tennessee shoreline, plus all miles operated on inland waterways within the state; (ii) "Mile operated" means one (1) mile of movement of each barge.
(i) The ratio of the total miles operated in the state to the total miles operated in and outside the state. Miles operated in the state shall be fifty percent (50%) of the miles operated on the Mississippi River adjacent to the Tennessee shoreline, plus all miles operated on inland waterways within the state;
(ii) "Mile operated" means one (1) mile of movement of each barge.
Acts 1999, ch. 406, § 4; 2007, ch. 602, § 14.
Tenn. Code Ann. § 67-6-534 — TN Code / Title 67 / Chapter 6 / Section 67-6-534
Seller's duty to determine nine-digit zip code
Status: in_force

Notwithstanding § 67-6-806(a) , if a nine-digit zip code designation is not available for a street address, or if a seller is unable to determine the nine-digit zip code designation of a purchaser after exercising due diligence to determine the designation, the seller may apply the rate for the five-digit zip code area. For the purposes of this section, there is a rebuttable presumption that a seller has exercised due diligence if the seller has attempted to determine the nine-digit zip code designation by utilizing software approved by the member states to the Streamlined Sales and Use Tax Agreement that makes this designation from the street address and the five-digit zip code of the purchaser. This section does not apply when the product purchased is received by the purchaser at the business location of the seller. Acts 2003 , ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 111.
Notwithstanding § 67-6-806(a) , if a nine-digit zip code designation is not available for a street address, or if a seller is unable to determine the nine-digit zip code designation of a purchaser after exercising due diligence to determine the designation, the seller may apply the rate for the five-digit zip code area. For the purposes of this section, there is a rebuttable presumption that a seller has exercised due diligence if the seller has attempted to determine the nine-digit zip code designation by utilizing software approved by the member states to the Streamlined Sales and Use Tax Agreement that makes this designation from the street address and the five-digit zip code of the purchaser. This section does not apply when the product purchased is received by the purchaser at the business location of the seller.
Acts 2003 , ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 111.
Tenn. Code Ann. § 67-4-1413 — TN Code / Title 67 / Chapter 4 / Section 67-4-1413
Collection and remittance of tax on short-term rental unit
Status: in_force

Notwithstanding any law to the contrary, on or after January 1, 2021, tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace, pursuant to any private act, must be collected and remitted in accordance with title 67, chapter 4, part 15. Acts 2020, ch. 787, § 9.
Notwithstanding any law to the contrary, on or after January 1, 2021, tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace, pursuant to any private act, must be collected and remitted in accordance with title 67, chapter 4, part 15.
Acts 2020, ch. 787, § 9.
Tenn. Code Ann. § 67-6-535 — TN Code / Title 67 / Chapter 6 / Section 67-6-535
Reciprocal agreements with other states
Status: in_force

The department may enter into a reciprocal agreement with the comparable department of another state to furnish records concerning purchases made by citizens of the other state from a dealer in this state where the dealer collects neither a sales nor a use tax on the sales; provided, however, that the other state agrees to furnish the same records to this state and each sale is in excess of five hundred dollars ($500). All dealers in this state making sales to purchasers in another state where no sales or use tax is collected shall furnish the department copies of all the invoices or suitable substitutes for sales in excess of five hundred dollars ($500) upon request of the department; provided, however, that the department notifies the dealers of the existence of a reciprocal agreement. Acts 2003, ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 112.
The department may enter into a reciprocal agreement with the comparable department of another state to furnish records concerning purchases made by citizens of the other state from a dealer in this state where the dealer collects neither a sales nor a use tax on the sales; provided, however, that the other state agrees to furnish the same records to this state and each sale is in excess of five hundred dollars ($500). All dealers in this state making sales to purchasers in another state where no sales or use tax is collected shall furnish the department copies of all the invoices or suitable substitutes for sales in excess of five hundred dollars ($500) upon request of the department; provided, however, that the department notifies the dealers of the existence of a reciprocal agreement.
Acts 2003, ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 112.
Tenn. Code Ann. § 67-5-511 — TN Code / Title 67 / Chapter 5 / Section 67-5-511
Fiduciaries' returns
Status: in_force

(a) Persons acting as executors, administrators, guardians, agents, attorneys, clerks of any court, or in any fiduciary capacity whatever, shall make a return of the property, moneys, and effects held or controlled by them in any of such capacities, separate from the individual returns, showing the names of the person or persons for whose use and benefit such is held, and the same shall be listed separately for taxation. (b) In all cases where any person acting in a fiduciary capacity shall fail, or neglect, or refuse to return to the assessor the schedule of property for taxation as provided for in subsection (a), the assessor may report in writing the fact to the county mayor, who shall cite the person, agent, attorney, firm, officer, officers of the company or corporation before the county mayor, and shall demand of them to answer the questions provided in this chapter, under oath or affirmation, and shall have power to punish for contempt for failure to answer; and, if the refusal to answer is persisted in, the county mayor shall make such an assessment in such cases from the best information that the county mayor can obtain, and such assessment shall be prima facie evidence as to the value and ownership of the property, and the costs accrued under this section shall be paid by and be charged against the taxpayers and upon the property. Acts 1973, ch. 226, § 6; T.C.A., §§ 67-618, 67-619; Acts 2003, ch. 90, § 2.
(a) Persons acting as executors, administrators, guardians, agents, attorneys, clerks of any court, or in any fiduciary capacity whatever, shall make a return of the property, moneys, and effects held or controlled by them in any of such capacities, separate from the individual returns, showing the names of the person or persons for whose use and benefit such is held, and the same shall be listed separately for taxation.
(b) In all cases where any person acting in a fiduciary capacity shall fail, or neglect, or refuse to return to the assessor the schedule of property for taxation as provided for in subsection (a), the assessor may report in writing the fact to the county mayor, who shall cite the person, agent, attorney, firm, officer, officers of the company or corporation before the county mayor, and shall demand of them to answer the questions provided in this chapter, under oath or affirmation, and shall have power to punish for contempt for failure to answer; and, if the refusal to answer is persisted in, the county mayor shall make such an assessment in such cases from the best information that the county mayor can obtain, and such assessment shall be prima facie evidence as to the value and ownership of the property, and the costs accrued under this section shall be paid by and be charged against the taxpayers and upon the property.
Acts 1973, ch. 226, § 6; T.C.A., §§ 67-618, 67-619; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-1-707 — TN Code / Title 67 / Chapter 1 / Section 67-1-707
Adjustments and refunds
Status: in_force

(a) The county clerks of the various counties are also authorized and empowered to settle and adjust with taxpayers all errors and double assessments of county taxes erroneously or illegally collected by them and to direct the refunding of the taxes. Any claim for such refund by the county of taxes or revenue alleged to have been erroneously or illegally paid shall be filed with the county clerk, supported by proper proof within one (1) year from the date of payment; otherwise, the taxpayer shall not be entitled to a refund and the claim for refund shall be barred. (b) Subsection (a) also applies to municipalities and municipal taxpayers; provided, however, that in the case of claims made for refund of municipal taxes, the duties, obligations, and responsibilities of the county clerk described in subsection (a) shall be performed by the city recorder, city clerk, or director of finance of the municipality acting under the direction and authority of the mayor or city manager. Acts 1923, ch. 66, § 1; Shan. Supp., § 373a45; Acts 1927, ch. 89, § 18; mod. Code 1932, § 270; Acts 1935, ch. 167, § 1; 1937, ch. 108, art. 3, § 15; 1949, ch. 260, § 1; mod. C. Supp. 1950, §§ 270, 270.1; (Williams, §§ 270, 270.1, 270.2, 1248.142i); Acts 1951, ch. 215, § 1; 1951, ch. 264, § 2; 1955, ch. 184, § 1; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 7, § 1; 1969, ch. 142, § 1; 1972, ch. 461, §§ 1, 2; modified; 1974, ch. 566, § 1; 1978, ch. 646, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; Acts 1983, ch. 264, § 1; T.C.A. (orig. ed.), §§ 67-2301, 67-2302; Acts 1984, ch. 724, § 1; 1986, ch. 749, § 4; 2004, ch. 420, § 1.
(a) The county clerks of the various counties are also authorized and empowered to settle and adjust with taxpayers all errors and double assessments of county taxes erroneously or illegally collected by them and to direct the refunding of the taxes. Any claim for such refund by the county of taxes or revenue alleged to have been erroneously or illegally paid shall be filed with the county clerk, supported by proper proof within one (1) year from the date of payment; otherwise, the taxpayer shall not be entitled to a refund and the claim for refund shall be barred.
(b) Subsection (a) also applies to municipalities and municipal taxpayers; provided, however, that in the case of claims made for refund of municipal taxes, the duties, obligations, and responsibilities of the county clerk described in subsection (a) shall be performed by the city recorder, city clerk, or director of finance of the municipality acting under the direction and authority of the mayor or city manager.
Acts 1923, ch. 66, § 1; Shan. Supp., § 373a45; Acts 1927, ch. 89, § 18; mod. Code 1932, § 270; Acts 1935, ch. 167, § 1; 1937, ch. 108, art. 3, § 15; 1949, ch. 260, § 1; mod. C. Supp. 1950, §§ 270, 270.1; (Williams, §§ 270, 270.1, 270.2, 1248.142i); Acts 1951, ch. 215, § 1; 1951, ch. 264, § 2; 1955, ch. 184, § 1; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 7, § 1; 1969, ch. 142, § 1; 1972, ch. 461, §§ 1, 2; modified; 1974, ch. 566, § 1; 1978, ch. 646, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; Acts 1983, ch. 264, § 1; T.C.A. (orig. ed.), §§ 67-2301, 67-2302; Acts 1984, ch. 724, § 1; 1986, ch. 749, § 4; 2004, ch. 420, § 1.
Tenn. Code Ann. § 67-6-325 — TN Code / Title 67 / Chapter 6 / Section 67-6-325
Telephone cooperatives
Status: in_force

There is exempt from this chapter all sales of tangible personal property to telephone cooperatives organized under the general welfare laws of this state. This exemption shall apply only to sales of tangible personal property to telephone cooperatives for their own use and consumption, and shall not apply to any purchases made by the telephone cooperatives for use by independent contractors. This section shall apply only so long as electric membership corporations organized under the Rural Electric and Community Services Cooperative Act, compiled in title 65, chapter 25, shall be entitled to an exemption from the payment of any sales and use tax. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
There is exempt from this chapter all sales of tangible personal property to telephone cooperatives organized under the general welfare laws of this state. This exemption shall apply only to sales of tangible personal property to telephone cooperatives for their own use and consumption, and shall not apply to any purchases made by the telephone cooperatives for use by independent contractors. This section shall apply only so long as electric membership corporations organized under the Rural Electric and Community Services Cooperative Act, compiled in title 65, chapter 25, shall be entitled to an exemption from the payment of any sales and use tax.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
Tenn. Code Ann. § 67-5-703 — TN Code / Title 67 / Chapter 5 / Section 67-5-703
Disabled homeowners
Status: in_force

(a) (1) There shall be paid from the general funds of the state to certain taxpayers who are totally and permanently disabled, as may be determined by rules and regulations of the state board of equalization, the amount necessary to pay or reimburse such taxpayers for all or part of the local property taxes paid for a given year on that property that the taxpayer owned and used as the taxpayer's residence as provided in this section. (2) For tax year 2007 and thereafter, the taxpayer's annual income from all sources shall not exceed twenty-four thousand dollars ($24,000), or such other amount as set in the general appropriations act. The annual income limit shall be adjusted each tax year to reflect the cost of living adjustment for social security recipients as determined by the social security administration and shall be rounded to the nearest ten dollars ($10.00). The income attributable to the applicant for tax relief shall be the income of all owners of the property, the income of applicant's spouse and the income of any owner of a remainder or reversion in the property if the property constituted the person's legal residence at any time during the year for which tax relief is claimed. Any portion of social security income, social security equivalent railroad retirement benefits, and veterans entitlements required to be paid to a nursing home for nursing home care by federal regulations shall not be considered income to an owner who relocates to a nursing home. (3) (A) Such reimbursement shall be paid on the first twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), of the full market value of such property. (B) Beginning for tax year 2018, and each subsequent tax year, the amount on which reimbursement shall be paid shall be increased annually to reflect inflation, as measured by the United States bureau of labor statistics consumer price index for all urban consumers and shall be rounded to the nearest one hundred dollars ($100). The comptroller of the treasury shall notify taxpayers of any change in dollar amounts made pursuant to this subdivision (a)(3)(B) and post the information in a readily identifiable location on the comptroller's website. The annual percentage changes used in this calculation shall be no less than zero percent (0%) and no more than three percent (3%). (b) (1) In determining the amount of relief to a taxpayer, the effective assessed value on the first twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), of full market value shall be multiplied by a tax rate that has been adjusted to reflect the relationship between appraised value and market value in that jurisdiction, as determined by the state board of equalization. (2) The effective assessed value shall be determined by multiplying the full market value of the property up to twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), by twenty-five percent (25%). (3) The full market value of the property shall be determined by adjusting the appraised value of the property as shown on the records of the assessor of property by a factor that reflects the relationship between appraised value and market value in that jurisdiction, as determined by the state board of equalization. (c) Taxpayers who become totally and permanently disabled on or before December 31 of the year for which application is made for property tax relief and are otherwise eligible shall be qualified as disabled homeowners. (d) Any information concerning the disability status of a disabled homeowner shall be confidential and shall not be subject to inspection under Tennessee public records law, compiled in title 10, chapter 7, but shall be available to local or state officials who administer, enforce, or audit the tax relief program or requirements under this section. (e) Disabled homeowners shall continue to qualify for property tax relief while the taxpayer is temporarily relocated for health care to the home of a friend or relative, or to a hospital or skilled or intermediate care facility if the taxpayer indicates an intent to return to the residence when recovered sufficiently. (f) For purposes of this section, a disabled homeowner's residence shall be determined in accordance with the principles set forth by § 2-2-122 . (g) Disabled homeowners who were temporarily relocated for health care to the home of a friend or relative, or to a hospital or skilled or intermediate care facility during the period beginning on or after October 3, 2017, and prior to April 12, 2018, and whose reimbursement under this section ceased during such period as a result of such temporary relocation, shall receive reimbursement retroactively for such period, and shall continue to receive such reimbursement in accordance with this section on or after April 12, 2018. Amended by 2018 Tenn. Acts, ch. 710,s 2, eff. 4/12/2018. Amended by 2017 Tenn. Acts, ch. 181,s 34, eff. 7/1/2017. Amended by 2017 Tenn. Acts, ch. 181,s 33, eff. 7/1/2017. Amended by 2016 Tenn. Acts, ch. 1065,s 3, eff. 5/20/2016. Amended by 2015 Tenn. Acts, ch. 481,s 3, eff. 5/18/2015. Amended by 2013 Tenn. Acts, ch. 63,s 2, eff. 8/11/2017. Acts 1973, ch. 226, § 6; 1978, ch. 936, § 2; 1979, ch. 388, §§ 2, 3; T.C.A., § 67-646; Acts 1983, ch. 127, § 2; T.C.A., § 67-671; Acts 1988, ch. 496, § 2; 1988, ch. 522, §§ 7-9; 1992, ch. 964, § 2; 1992, ch. 1021, § 2; 1993, ch. 500, § 2; 1996, ch. 967, § 3; 1998, ch. 726, § 2; 1998, ch. 1031, § 2; 2006, ch. 1019, §§ 64 - 66; 2008, ch. 806, § 1; 2009, ch. 68, § 2.
(a) (1) There shall be paid from the general funds of the state to certain taxpayers who are totally and permanently disabled, as may be determined by rules and regulations of the state board of equalization, the amount necessary to pay or reimburse such taxpayers for all or part of the local property taxes paid for a given year on that property that the taxpayer owned and used as the taxpayer's residence as provided in this section. (2) For tax year 2007 and thereafter, the taxpayer's annual income from all sources shall not exceed twenty-four thousand dollars ($24,000), or such other amount as set in the general appropriations act. The annual income limit shall be adjusted each tax year to reflect the cost of living adjustment for social security recipients as determined by the social security administration and shall be rounded to the nearest ten dollars ($10.00). The income attributable to the applicant for tax relief shall be the income of all owners of the property, the income of applicant's spouse and the income of any owner of a remainder or reversion in the property if the property constituted the person's legal residence at any time during the year for which tax relief is claimed. Any portion of social security income, social security equivalent railroad retirement benefits, and veterans entitlements required to be paid to a nursing home for nursing home care by federal regulations shall not be considered income to an owner who relocates to a nursing home. (3) (A) Such reimbursement shall be paid on the first twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), of the full market value of such property. (B) Beginning for tax year 2018, and each subsequent tax year, the amount on which reimbursement shall be paid shall be increased annually to reflect inflation, as measured by the United States bureau of labor statistics consumer price index for all urban consumers and shall be rounded to the nearest one hundred dollars ($100). The comptroller of the treasury shall notify taxpayers of any change in dollar amounts made pursuant to this subdivision (a)(3)(B) and post the information in a readily identifiable location on the comptroller's website. The annual percentage changes used in this calculation shall be no less than zero percent (0%) and no more than three percent (3%).
(1) There shall be paid from the general funds of the state to certain taxpayers who are totally and permanently disabled, as may be determined by rules and regulations of the state board of equalization, the amount necessary to pay or reimburse such taxpayers for all or part of the local property taxes paid for a given year on that property that the taxpayer owned and used as the taxpayer's residence as provided in this section.
(2) For tax year 2007 and thereafter, the taxpayer's annual income from all sources shall not exceed twenty-four thousand dollars ($24,000), or such other amount as set in the general appropriations act. The annual income limit shall be adjusted each tax year to reflect the cost of living adjustment for social security recipients as determined by the social security administration and shall be rounded to the nearest ten dollars ($10.00). The income attributable to the applicant for tax relief shall be the income of all owners of the property, the income of applicant's spouse and the income of any owner of a remainder or reversion in the property if the property constituted the person's legal residence at any time during the year for which tax relief is claimed. Any portion of social security income, social security equivalent railroad retirement benefits, and veterans entitlements required to be paid to a nursing home for nursing home care by federal regulations shall not be considered income to an owner who relocates to a nursing home.
(3) (A) Such reimbursement shall be paid on the first twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), of the full market value of such property. (B) Beginning for tax year 2018, and each subsequent tax year, the amount on which reimbursement shall be paid shall be increased annually to reflect inflation, as measured by the United States bureau of labor statistics consumer price index for all urban consumers and shall be rounded to the nearest one hundred dollars ($100). The comptroller of the treasury shall notify taxpayers of any change in dollar amounts made pursuant to this subdivision (a)(3)(B) and post the information in a readily identifiable location on the comptroller's website. The annual percentage changes used in this calculation shall be no less than zero percent (0%) and no more than three percent (3%).
(A) Such reimbursement shall be paid on the first twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), of the full market value of such property.
(B) Beginning for tax year 2018, and each subsequent tax year, the amount on which reimbursement shall be paid shall be increased annually to reflect inflation, as measured by the United States bureau of labor statistics consumer price index for all urban consumers and shall be rounded to the nearest one hundred dollars ($100). The comptroller of the treasury shall notify taxpayers of any change in dollar amounts made pursuant to this subdivision (a)(3)(B) and post the information in a readily identifiable location on the comptroller's website. The annual percentage changes used in this calculation shall be no less than zero percent (0%) and no more than three percent (3%).
(b) (1) In determining the amount of relief to a taxpayer, the effective assessed value on the first twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), of full market value shall be multiplied by a tax rate that has been adjusted to reflect the relationship between appraised value and market value in that jurisdiction, as determined by the state board of equalization. (2) The effective assessed value shall be determined by multiplying the full market value of the property up to twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), by twenty-five percent (25%). (3) The full market value of the property shall be determined by adjusting the appraised value of the property as shown on the records of the assessor of property by a factor that reflects the relationship between appraised value and market value in that jurisdiction, as determined by the state board of equalization.
(1) In determining the amount of relief to a taxpayer, the effective assessed value on the first twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), of full market value shall be multiplied by a tax rate that has been adjusted to reflect the relationship between appraised value and market value in that jurisdiction, as determined by the state board of equalization.
(2) The effective assessed value shall be determined by multiplying the full market value of the property up to twenty seven thousand dollars ($27,000), or such other amount as set forth in the general appropriations act or as adjusted pursuant to subdivision (a)(3)(B), by twenty-five percent (25%).
(3) The full market value of the property shall be determined by adjusting the appraised value of the property as shown on the records of the assessor of property by a factor that reflects the relationship between appraised value and market value in that jurisdiction, as determined by the state board of equalization.
(c) Taxpayers who become totally and permanently disabled on or before December 31 of the year for which application is made for property tax relief and are otherwise eligible shall be qualified as disabled homeowners.
(d) Any information concerning the disability status of a disabled homeowner shall be confidential and shall not be subject to inspection under Tennessee public records law, compiled in title 10, chapter 7, but shall be available to local or state officials who administer, enforce, or audit the tax relief program or requirements under this section.
(e) Disabled homeowners shall continue to qualify for property tax relief while the taxpayer is temporarily relocated for health care to the home of a friend or relative, or to a hospital or skilled or intermediate care facility if the taxpayer indicates an intent to return to the residence when recovered sufficiently.
(f) For purposes of this section, a disabled homeowner's residence shall be determined in accordance with the principles set forth by § 2-2-122 .
(g) Disabled homeowners who were temporarily relocated for health care to the home of a friend or relative, or to a hospital or skilled or intermediate care facility during the period beginning on or after October 3, 2017, and prior to April 12, 2018, and whose reimbursement under this section ceased during such period as a result of such temporary relocation, shall receive reimbursement retroactively for such period, and shall continue to receive such reimbursement in accordance with this section on or after April 12, 2018.
Amended by 2018 Tenn. Acts, ch. 710,s 2, eff. 4/12/2018.
Amended by 2017 Tenn. Acts, ch. 181,s 34, eff. 7/1/2017.
Amended by 2017 Tenn. Acts, ch. 181,s 33, eff. 7/1/2017.
Amended by 2016 Tenn. Acts, ch. 1065,s 3, eff. 5/20/2016.
Amended by 2015 Tenn. Acts, ch. 481,s 3, eff. 5/18/2015.
Amended by 2013 Tenn. Acts, ch. 63,s 2, eff. 8/11/2017.
Acts 1973, ch. 226, § 6; 1978, ch. 936, § 2; 1979, ch. 388, §§ 2, 3; T.C.A., § 67-646; Acts 1983, ch. 127, § 2; T.C.A., § 67-671; Acts 1988, ch. 496, § 2; 1988, ch. 522, §§ 7-9; 1992, ch. 964, § 2; 1992, ch. 1021, § 2; 1993, ch. 500, § 2; 1996, ch. 967, § 3; 1998, ch. 726, § 2; 1998, ch. 1031, § 2; 2006, ch. 1019, §§ 64 - 66; 2008, ch. 806, § 1; 2009, ch. 68, § 2.
Tenn. Code Ann. § 67-3-501 — TN Code / Title 67 / Chapter 3 / Section 67-3-501
Payment by permissive supplier
Status: in_force

Except as otherwise provided in this part, the taxes imposed by §§ 67-3-201 - 67-3-203, and the fee imposed by § 67-3-204 , on taxable petroleum products measured by gallons removed from the terminal rack, shall be paid by the licensed permissive supplier, if the supplier has entered into a blanket precollection election as provided in § 67-3-503 , or if the supplier has entered into an agreement with a customer whereby Tennessee petroleum products taxes and fees are levied on the sale of fuel to that customer. The taxes and fees are due on or before the twentieth day of the month following the month of removal, unless such day falls on a weekend or state or banking holiday, in which case the taxes and fees are due the next succeeding business day. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1601.
Except as otherwise provided in this part, the taxes imposed by §§ 67-3-201 - 67-3-203, and the fee imposed by § 67-3-204 , on taxable petroleum products measured by gallons removed from the terminal rack, shall be paid by the licensed permissive supplier, if the supplier has entered into a blanket precollection election as provided in § 67-3-503 , or if the supplier has entered into an agreement with a customer whereby Tennessee petroleum products taxes and fees are levied on the sale of fuel to that customer. The taxes and fees are due on or before the twentieth day of the month following the month of removal, unless such day falls on a weekend or state or banking holiday, in which case the taxes and fees are due the next succeeding business day.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1601.
Tenn. Code Ann. § 67-3-808 — TN Code / Title 67 / Chapter 3 / Section 67-3-808
No operation without a license
Status: in_force

(a) No person shall engage in any business activity in this state as to which a license is required by part 6 of this chapter, unless the person shall have first obtained the license. No person shall export petroleum products from a terminal in this state, unless that person has obtained an exporter's license, a bonded importer's license or a supplier's license, or has paid the applicable Tennessee petroleum products taxes and fees. (b) Any carrier delivering petroleum products to any person required by this chapter to have a license to import or sell at wholesale, and known by the carrier not to have a license to import or sell fuel at wholesale, shall immediately notify the department by facsimile of the delivery. A carrier who fails to comply with this subsection (b) is jointly and severally liable to the state for the taxes and fees on the product delivered. (c) An end user who exports fuel in a vehicle fuel supply tank incident to interstate transportation shall be exempt from this section. (d) The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product handled, without regard to any exemption or dye, or one thousand dollars ($1,000) per day, whichever is greater, against a person who fails to comply with subsection (a). Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1908.
(a) No person shall engage in any business activity in this state as to which a license is required by part 6 of this chapter, unless the person shall have first obtained the license. No person shall export petroleum products from a terminal in this state, unless that person has obtained an exporter's license, a bonded importer's license or a supplier's license, or has paid the applicable Tennessee petroleum products taxes and fees.
(b) Any carrier delivering petroleum products to any person required by this chapter to have a license to import or sell at wholesale, and known by the carrier not to have a license to import or sell fuel at wholesale, shall immediately notify the department by facsimile of the delivery. A carrier who fails to comply with this subsection (b) is jointly and severally liable to the state for the taxes and fees on the product delivered.
(c) An end user who exports fuel in a vehicle fuel supply tank incident to interstate transportation shall be exempt from this section.
(d) The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product handled, without regard to any exemption or dye, or one thousand dollars ($1,000) per day, whichever is greater, against a person who fails to comply with subsection (a).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1908.
Tenn. Code Ann. § 67-6-539 — TN Code / Title 67 / Chapter 6 / Section 67-6-539
Bundled transactions - Telecommunications services
Status: in_force

(a) (1) For purposes of this section, a bundled transaction means the retail sale of two (2) or more services, where: (A) The services are otherwise distinct and identifiable; and (B) The services are sold for one (1) nonitemized price. (2) A bundled transaction does not include the sale of any services in which the sales price varies, or is negotiable, based on the selection by the purchaser of the services included in the transaction. (b) Notwithstanding any other law to the contrary, in the case of a bundled transaction of telecommunication services, ancillary services, internet access services, or audio or video programming services, or direct-to-home satellite television programming services: (1) If the price is attributable to services that are taxable and services that are nontaxable, the portion of the price attributable to the nontaxable services shall be subject to tax, unless the provider can identify, by reasonable and verifiable standards, such portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes; (2) If the price is attributable to services that are subject to tax at different tax rates, the total price shall be treated as attributable to the services subject to tax at the highest tax rate, unless the provider can identify, by reasonable and verifiable standards, the portion of the price attributable to the products subject to tax at the lower rate from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes; (3) If the taxes that would have otherwise been collected on the distinct and identifiable services would have been designated to different funds or purposes, such designation shall be based on the same allocation utilized in subdivision (b)(1) or (b)(2). However, if the total of the bundled transaction was subjected to tax or subjected to tax at the higher combined state and local rate, a reasonable allocation method approved by the commissioner shall be made for designation of the taxes to the different funds or purposes; (4) This section shall apply unless otherwise provided by federal law. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 2004, ch. 782, § 12; 2005, ch. 499, § 56; 2007 , ch. 602, §§ 46, 162; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
(a) (1) For purposes of this section, a bundled transaction means the retail sale of two (2) or more services, where: (A) The services are otherwise distinct and identifiable; and (B) The services are sold for one (1) nonitemized price. (2) A bundled transaction does not include the sale of any services in which the sales price varies, or is negotiable, based on the selection by the purchaser of the services included in the transaction.
(1) For purposes of this section, a bundled transaction means the retail sale of two (2) or more services, where: (A) The services are otherwise distinct and identifiable; and (B) The services are sold for one (1) nonitemized price.
(A) The services are otherwise distinct and identifiable; and
(B) The services are sold for one (1) nonitemized price.
(2) A bundled transaction does not include the sale of any services in which the sales price varies, or is negotiable, based on the selection by the purchaser of the services included in the transaction.
(b) Notwithstanding any other law to the contrary, in the case of a bundled transaction of telecommunication services, ancillary services, internet access services, or audio or video programming services, or direct-to-home satellite television programming services: (1) If the price is attributable to services that are taxable and services that are nontaxable, the portion of the price attributable to the nontaxable services shall be subject to tax, unless the provider can identify, by reasonable and verifiable standards, such portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes; (2) If the price is attributable to services that are subject to tax at different tax rates, the total price shall be treated as attributable to the services subject to tax at the highest tax rate, unless the provider can identify, by reasonable and verifiable standards, the portion of the price attributable to the products subject to tax at the lower rate from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes; (3) If the taxes that would have otherwise been collected on the distinct and identifiable services would have been designated to different funds or purposes, such designation shall be based on the same allocation utilized in subdivision (b)(1) or (b)(2). However, if the total of the bundled transaction was subjected to tax or subjected to tax at the higher combined state and local rate, a reasonable allocation method approved by the commissioner shall be made for designation of the taxes to the different funds or purposes; (4) This section shall apply unless otherwise provided by federal law.
(1) If the price is attributable to services that are taxable and services that are nontaxable, the portion of the price attributable to the nontaxable services shall be subject to tax, unless the provider can identify, by reasonable and verifiable standards, such portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes;
(2) If the price is attributable to services that are subject to tax at different tax rates, the total price shall be treated as attributable to the services subject to tax at the highest tax rate, unless the provider can identify, by reasonable and verifiable standards, the portion of the price attributable to the products subject to tax at the lower rate from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes;
(3) If the taxes that would have otherwise been collected on the distinct and identifiable services would have been designated to different funds or purposes, such designation shall be based on the same allocation utilized in subdivision (b)(1) or (b)(2). However, if the total of the bundled transaction was subjected to tax or subjected to tax at the higher combined state and local rate, a reasonable allocation method approved by the commissioner shall be made for designation of the taxes to the different funds or purposes;
(4) This section shall apply unless otherwise provided by federal law.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2004, ch. 782, § 12; 2005, ch. 499, § 56; 2007 , ch. 602, §§ 46, 162; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.