Tenn. Code Ann. § 67-6-224 — TN Code / Title 67 / Chapter 6 / Section 67-6-224
Qualified headquarters facility
Status: in_force

(a) A taxpayer that constructs, expands, or remodels a headquarters facility in this state through a minimum capital investment of at least ten million dollars ($10,000,000) and creates at least one hundred (100) new full-time employee jobs in conjunction with the construction, expansion, or remodeling of such facility shall be eligible for a credit of all state sales or use taxes paid to the state of Tennessee, except tax at the rate of one-half percent (0.5%), on the sale or use of qualified tangible personal property that is directly related to the creation of the new full-time employee jobs. (b) For purposes of this section, the following definitions shall apply: (1) "Facility" means a building or buildings, either newly constructed, expanded, or remodeled, housing headquarters staff employees and located in a county or metropolitan statistical area in this state. A facility may include parking facilities exclusively for the use of headquarters staff employees and visitors; provided, that the parking facilities are built in conjunction with the newly constructed, expanded, or remodeled building or buildings. An expansion of a headquarters facility may be connected to or separate from a headquarters facility or other facilities located in a county or metropolitan statistical area in this state. The facility must be utilized as a headquarters facility for a period of at least ten (10) years from the end of the investment period; (2) "Full-time employee job" means a permanent, rather than seasonal or part-time, employment position that provides employment as a headquarters staff employee to a person for at least thirty-seven and one-half (37.5) hours per week with minimum health care, as described in title 56, chapter 7, part 22, and that pays at least one hundred fifty percent (150%) of the state's average occupational wage, as defined in § 67-4-2004 , for the month of January of the year in which the full-time employee job was created; (3) "Headquarters facility" means a facility in this state that houses the international or national headquarters of a taxpayer, where headquarters staff employees are located and employed, and where the primary headquarters-related functions and services are performed; provided, that any taxpayer that has filed an application and business plan as a regional headquarters with the department prior to July 1, 2015, shall continue to be eligible for the credit described in subsection (a); (4) "Headquarters-related functions and services" means those functions involving administrative, planning, research and development, marketing, personnel, legal, computer, or telecommunications services performed by headquarters staff employees on an international or national basis. "Headquarters-related functions and services" does not include functions involving manufacturing, processing, warehousing, distribution, wholesaling, or operating a call center; provided, that any taxpayer that has filed an application and business plan as a regional headquarters with the department prior to July 1, 2015, shall continue to be eligible for the credit described in subsection (a); (5) "Headquarters staff employees" means executive, administrative, or professional workers performing headquarters-related functions and services. An executive employee is a full-time employee who is primarily engaged in the management of all or part of the enterprise. An administrative employee is a full-time employee who is not primarily involved in manual work and whose work is directly related to management policies or general headquarters operations. A professional employee is an employee whose primary duty is work requiring knowledge of an advanced type in a field of science or learning. This knowledge is characterized by a prolonged course of specialized study; (6) "Investment period" means that the investment must be made during the period beginning one (1) year prior to the start of the construction, expansion, or remodeling and ending one (1) year after substantial completion of the construction, expansion, or remodeling of the facility. However, in no event shall the investment period exceed six (6) years; (7) "Minimum capital investment" means an investment by the taxpayer and the lessor to the taxpayer of ten million dollars ($10,000,000), during the investment period, in a building or buildings, either newly constructed, expanded, or remodeled. The minimum capital investment may include, but is not limited to, the purchase price of an existing building and the cost of building materials, labor, equipment, furniture, fixtures, computer software, parking facilities and landscaping, but shall not include land or inventory; (8) "New full-time employee job" means full-time headquarters staff employee jobs that are new to this state, that increase net employment of the taxpayer above the level of employment in existence immediately prior to the beginning of the investment period, and that, for at least ninety (90) days, did not exist in Tennessee as a job position of the taxpayer or of another business entity. The new full-time employee jobs must be created and filled within the investment period. An employee in a new full-time employee job may be employed at a temporary location in this state, pending completion of construction, expansion, or remodeling work at the qualified headquarters facility; (9) "Qualified headquarters facility" means a headquarters facility where the taxpayer has made the minimum capital investment and has created the required number of new full-time employee jobs to be entitled to the credit provided by this section; and (10) "Qualified tangible personal property" means building materials, machinery, equipment, furniture and fixtures used exclusively in the qualified headquarters facility and purchased or leased during the investment period and computer software used primarily in the qualified headquarters facility and purchased or leased during the investment period; provided, however, that "qualified tangible personal property" only includes such property that is directly related to the creation of the new full-time employee jobs. "Qualified tangible personal property" does not include supplies or repair parts. "Qualified tangible personal property" does not include any payments with respect to leases of qualifying tangible personal property that extend beyond the investment period. "Qualified tangible personal property" does not include any materials, machinery, equipment, furniture, or fixtures that replace tangible personal property that previously generated a credit under this section. (c) A taxpayer qualifying for this credit must be subject to the taxes imposed by chapter 4, parts 20 and 21 of this title or be an insurance company as defined in § 56-1-102 or be a general partnership that is entitled to compute a job tax credit pursuant to § 67-4-2109(b)(3)(G) . The taxpayer shall not be permitted to take advantage of any additional sales tax or other state tax credits, exemptions, or reduced rates that would otherwise be valuable as a result of the same purchases or minimum investment, except the tax credits provided under §§ 67-4-2009(1) and (3)(A)(ii) and 67-4-2109(b) and (c) . A taxpayer qualifying for this reduced rate shall also not be permitted to utilize the credits available to hospital companies under § 67-4-2009 . (d) (1) A taxpayer seeking this credit shall first submit to the commissioner of revenue an application to qualify as a headquarters facility, together with a plan describing the investment to be made, the number of new full-time employee jobs to be created, and a description of such jobs. In the case of a leased facility, the lessor shall also file an application and plan, if any taxes paid by the lessor are to be claimed as part of the credit provided in subsection (a). The application and plan shall be submitted on forms prescribed by the commissioner and shall demonstrate that the requirements of the law will be met. (2) After approval of the application and business plan, the commissioner shall issue a letter to the taxpayer stating that the taxpayer has tentatively met the requirements for the credit provided for in this section. (3) In order to receive the credit, the taxpayer must submit a claim for credit, along with documentation as required by the commissioner showing that Tennessee sales or use taxes have been paid to the state on qualified tangible personal property. The taxpayer's claim for credit of sales or use taxes paid to Tennessee may include such taxes paid by the taxpayer, lessor, in the case of a leased facility, contractors, and subcontractors on sales or use of qualified tangible personal property. Documentation verifying that the minimum investment requirements have been met shall include, but are not limited to, employment records, invoices, bills of lading, lease agreements, contracts, and all other pertinent records and schedules as required by the commissioner. (4) In order to receive the credit, the taxpayer must also certify, on a form prescribed by the department, the number of new full-time employee jobs created and that the purchases of qualified tangible personal property for which the credit is claimed are directly related to the creation of such new full-time employee jobs. (5) The commissioner shall review the claim for credit, and notify the taxpayer of the approved tax credit amount and provide direction for taking the credit. The taxpayer may not take the credit until the commissioner has notified the taxpayer of the amount approved and provided direction to the taxpayer on the proper methodology for taking the credit. The credit may only be taken by the taxpayer making the minimum capital investment of at least ten million dollars ($10,000,000) and creating at least one hundred (100) new full-time employee jobs in conjunction with the construction, expansion, or remodeling of the qualified headquarters facility. (e) If the minimum investment requirements are not made within the investment period, or the terms of this section are not met, the taxpayer shall be subject to assessment for any sales or use tax, penalty, or interest that would otherwise have been due and for which credit was taken. The statute of limitations shall not begin to run on these assessments until December 31 of the final year of the ten-year period provided for in subdivision (b)(1). (f) Credits under this section shall not reduce the taxes earmarked and allocated to education, pursuant to § 67-6-103(c) . (g) Nothing in this section shall require that the taxpayer establish its commercial domicile in this state in order to receive the credit. (h) (1) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with a taxpayer that is entitled to the credit provided in this section. The agreement may provide for: (A) One (1) or more effective rates to be applied to a predetermined base of purchases subject to the credit provided in this section for a defined period; (B) A procedure under which the eligible taxpayer can use a direct pay permit issued by the commissioner to purchase tangible personal property without paying to its supplier the tax imposed by this chapter and to remit the tax due on the tangible personal property directly to the department; (C) A term not to exceed the investment period; provided, that nothing shall preclude the commissioner from entering into a subsequent agreement with the same taxpayer; (D) The conditions under which the agreement may require modification or termination; (E) A procedure to resolve disputes concerning the agreement; and (F) Any other provisions that the commissioner and the eligible taxpayer mutually agree upon to carry out the purposes of this section. (2) The commissioner may, in the commissioner's sole discretion, terminate a managed compliance agreement and conduct an audit of an eligible taxpayer if the taxpayer fails to fulfill any of the terms of the agreement and the failure is materially adverse to the commissioner and the taxpayer fails to cure the failure not later than thirty (30) days after the mailing of written notice of such failure by the commissioner; provided, however, that no such notice need be given in the event the failure is not capable of being cured or the commissioner believes that the collection of any tax required to be collected and paid to the state or of any assessment will be jeopardized by delay. (3) Other than as authorized by this section and expressly agreed in the managed compliance agreement, nothing in this section shall abridge or alter any requirements, rights or obligations of an eligible taxpayer or the commissioner granted or imposed by statute or regulation. (4) For purposes of this subsection (h): (A) "Eligible taxpayer" means any person that has qualified to receive the credit provided in this section and that, in the opinion of the commissioner, meets the following criteria: (i) Demonstrates a willingness and ability to comply with the tax laws of this state; (ii) Maintains an acceptable system of internal controls and business records; and (iii) Cooperates with the state's efforts to collect tax; and (B) "Managed compliance agreement" means an agreement between the commissioner and an eligible taxpayer that provides for an agreed upon method for calculating the credit due under this section. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Amended by 2019 Tenn. Acts, ch. 451, s 3, eff. 7/1/2019. Amended by 2015 Tenn. Acts, ch. 504, Secs.s 19, s 20 eff. 7/1/2015. Amended by 2015 Tenn. Acts, ch. 504, s 18, eff. 7/1/2015. Acts 2003 , ch. 284, § 1; 2005, ch. 499, §§ 57, 58; 2006, ch. 1019, §§ 36, 37; 2007 , ch. 602, § 3; 2008 , ch. 1106, §§ 27, 51; 2009 , ch. 530, §§ 9, 19, 20; 2011 , ch. 508, §§ 1-12.
(a) A taxpayer that constructs, expands, or remodels a headquarters facility in this state through a minimum capital investment of at least ten million dollars ($10,000,000) and creates at least one hundred (100) new full-time employee jobs in conjunction with the construction, expansion, or remodeling of such facility shall be eligible for a credit of all state sales or use taxes paid to the state of Tennessee, except tax at the rate of one-half percent (0.5%), on the sale or use of qualified tangible personal property that is directly related to the creation of the new full-time employee jobs.
(b) For purposes of this section, the following definitions shall apply: (1) "Facility" means a building or buildings, either newly constructed, expanded, or remodeled, housing headquarters staff employees and located in a county or metropolitan statistical area in this state. A facility may include parking facilities exclusively for the use of headquarters staff employees and visitors; provided, that the parking facilities are built in conjunction with the newly constructed, expanded, or remodeled building or buildings. An expansion of a headquarters facility may be connected to or separate from a headquarters facility or other facilities located in a county or metropolitan statistical area in this state. The facility must be utilized as a headquarters facility for a period of at least ten (10) years from the end of the investment period; (2) "Full-time employee job" means a permanent, rather than seasonal or part-time, employment position that provides employment as a headquarters staff employee to a person for at least thirty-seven and one-half (37.5) hours per week with minimum health care, as described in title 56, chapter 7, part 22, and that pays at least one hundred fifty percent (150%) of the state's average occupational wage, as defined in § 67-4-2004 , for the month of January of the year in which the full-time employee job was created; (3) "Headquarters facility" means a facility in this state that houses the international or national headquarters of a taxpayer, where headquarters staff employees are located and employed, and where the primary headquarters-related functions and services are performed; provided, that any taxpayer that has filed an application and business plan as a regional headquarters with the department prior to July 1, 2015, shall continue to be eligible for the credit described in subsection (a); (4) "Headquarters-related functions and services" means those functions involving administrative, planning, research and development, marketing, personnel, legal, computer, or telecommunications services performed by headquarters staff employees on an international or national basis. "Headquarters-related functions and services" does not include functions involving manufacturing, processing, warehousing, distribution, wholesaling, or operating a call center; provided, that any taxpayer that has filed an application and business plan as a regional headquarters with the department prior to July 1, 2015, shall continue to be eligible for the credit described in subsection (a); (5) "Headquarters staff employees" means executive, administrative, or professional workers performing headquarters-related functions and services. An executive employee is a full-time employee who is primarily engaged in the management of all or part of the enterprise. An administrative employee is a full-time employee who is not primarily involved in manual work and whose work is directly related to management policies or general headquarters operations. A professional employee is an employee whose primary duty is work requiring knowledge of an advanced type in a field of science or learning. This knowledge is characterized by a prolonged course of specialized study; (6) "Investment period" means that the investment must be made during the period beginning one (1) year prior to the start of the construction, expansion, or remodeling and ending one (1) year after substantial completion of the construction, expansion, or remodeling of the facility. However, in no event shall the investment period exceed six (6) years; (7) "Minimum capital investment" means an investment by the taxpayer and the lessor to the taxpayer of ten million dollars ($10,000,000), during the investment period, in a building or buildings, either newly constructed, expanded, or remodeled. The minimum capital investment may include, but is not limited to, the purchase price of an existing building and the cost of building materials, labor, equipment, furniture, fixtures, computer software, parking facilities and landscaping, but shall not include land or inventory; (8) "New full-time employee job" means full-time headquarters staff employee jobs that are new to this state, that increase net employment of the taxpayer above the level of employment in existence immediately prior to the beginning of the investment period, and that, for at least ninety (90) days, did not exist in Tennessee as a job position of the taxpayer or of another business entity. The new full-time employee jobs must be created and filled within the investment period. An employee in a new full-time employee job may be employed at a temporary location in this state, pending completion of construction, expansion, or remodeling work at the qualified headquarters facility; (9) "Qualified headquarters facility" means a headquarters facility where the taxpayer has made the minimum capital investment and has created the required number of new full-time employee jobs to be entitled to the credit provided by this section; and (10) "Qualified tangible personal property" means building materials, machinery, equipment, furniture and fixtures used exclusively in the qualified headquarters facility and purchased or leased during the investment period and computer software used primarily in the qualified headquarters facility and purchased or leased during the investment period; provided, however, that "qualified tangible personal property" only includes such property that is directly related to the creation of the new full-time employee jobs. "Qualified tangible personal property" does not include supplies or repair parts. "Qualified tangible personal property" does not include any payments with respect to leases of qualifying tangible personal property that extend beyond the investment period. "Qualified tangible personal property" does not include any materials, machinery, equipment, furniture, or fixtures that replace tangible personal property that previously generated a credit under this section.
(1) "Facility" means a building or buildings, either newly constructed, expanded, or remodeled, housing headquarters staff employees and located in a county or metropolitan statistical area in this state. A facility may include parking facilities exclusively for the use of headquarters staff employees and visitors; provided, that the parking facilities are built in conjunction with the newly constructed, expanded, or remodeled building or buildings. An expansion of a headquarters facility may be connected to or separate from a headquarters facility or other facilities located in a county or metropolitan statistical area in this state. The facility must be utilized as a headquarters facility for a period of at least ten (10) years from the end of the investment period;
(2) "Full-time employee job" means a permanent, rather than seasonal or part-time, employment position that provides employment as a headquarters staff employee to a person for at least thirty-seven and one-half (37.5) hours per week with minimum health care, as described in title 56, chapter 7, part 22, and that pays at least one hundred fifty percent (150%) of the state's average occupational wage, as defined in § 67-4-2004 , for the month of January of the year in which the full-time employee job was created;
(3) "Headquarters facility" means a facility in this state that houses the international or national headquarters of a taxpayer, where headquarters staff employees are located and employed, and where the primary headquarters-related functions and services are performed; provided, that any taxpayer that has filed an application and business plan as a regional headquarters with the department prior to July 1, 2015, shall continue to be eligible for the credit described in subsection (a);
(4) "Headquarters-related functions and services" means those functions involving administrative, planning, research and development, marketing, personnel, legal, computer, or telecommunications services performed by headquarters staff employees on an international or national basis. "Headquarters-related functions and services" does not include functions involving manufacturing, processing, warehousing, distribution, wholesaling, or operating a call center; provided, that any taxpayer that has filed an application and business plan as a regional headquarters with the department prior to July 1, 2015, shall continue to be eligible for the credit described in subsection (a);
(5) "Headquarters staff employees" means executive, administrative, or professional workers performing headquarters-related functions and services. An executive employee is a full-time employee who is primarily engaged in the management of all or part of the enterprise. An administrative employee is a full-time employee who is not primarily involved in manual work and whose work is directly related to management policies or general headquarters operations. A professional employee is an employee whose primary duty is work requiring knowledge of an advanced type in a field of science or learning. This knowledge is characterized by a prolonged course of specialized study;
(6) "Investment period" means that the investment must be made during the period beginning one (1) year prior to the start of the construction, expansion, or remodeling and ending one (1) year after substantial completion of the construction, expansion, or remodeling of the facility. However, in no event shall the investment period exceed six (6) years;
(7) "Minimum capital investment" means an investment by the taxpayer and the lessor to the taxpayer of ten million dollars ($10,000,000), during the investment period, in a building or buildings, either newly constructed, expanded, or remodeled. The minimum capital investment may include, but is not limited to, the purchase price of an existing building and the cost of building materials, labor, equipment, furniture, fixtures, computer software, parking facilities and landscaping, but shall not include land or inventory;
(8) "New full-time employee job" means full-time headquarters staff employee jobs that are new to this state, that increase net employment of the taxpayer above the level of employment in existence immediately prior to the beginning of the investment period, and that, for at least ninety (90) days, did not exist in Tennessee as a job position of the taxpayer or of another business entity. The new full-time employee jobs must be created and filled within the investment period. An employee in a new full-time employee job may be employed at a temporary location in this state, pending completion of construction, expansion, or remodeling work at the qualified headquarters facility;
(9) "Qualified headquarters facility" means a headquarters facility where the taxpayer has made the minimum capital investment and has created the required number of new full-time employee jobs to be entitled to the credit provided by this section; and
(10) "Qualified tangible personal property" means building materials, machinery, equipment, furniture and fixtures used exclusively in the qualified headquarters facility and purchased or leased during the investment period and computer software used primarily in the qualified headquarters facility and purchased or leased during the investment period; provided, however, that "qualified tangible personal property" only includes such property that is directly related to the creation of the new full-time employee jobs. "Qualified tangible personal property" does not include supplies or repair parts. "Qualified tangible personal property" does not include any payments with respect to leases of qualifying tangible personal property that extend beyond the investment period. "Qualified tangible personal property" does not include any materials, machinery, equipment, furniture, or fixtures that replace tangible personal property that previously generated a credit under this section.
(c) A taxpayer qualifying for this credit must be subject to the taxes imposed by chapter 4, parts 20 and 21 of this title or be an insurance company as defined in § 56-1-102 or be a general partnership that is entitled to compute a job tax credit pursuant to § 67-4-2109(b)(3)(G) . The taxpayer shall not be permitted to take advantage of any additional sales tax or other state tax credits, exemptions, or reduced rates that would otherwise be valuable as a result of the same purchases or minimum investment, except the tax credits provided under §§ 67-4-2009(1) and (3)(A)(ii) and 67-4-2109(b) and (c) . A taxpayer qualifying for this reduced rate shall also not be permitted to utilize the credits available to hospital companies under § 67-4-2009 .
(d) (1) A taxpayer seeking this credit shall first submit to the commissioner of revenue an application to qualify as a headquarters facility, together with a plan describing the investment to be made, the number of new full-time employee jobs to be created, and a description of such jobs. In the case of a leased facility, the lessor shall also file an application and plan, if any taxes paid by the lessor are to be claimed as part of the credit provided in subsection (a). The application and plan shall be submitted on forms prescribed by the commissioner and shall demonstrate that the requirements of the law will be met. (2) After approval of the application and business plan, the commissioner shall issue a letter to the taxpayer stating that the taxpayer has tentatively met the requirements for the credit provided for in this section. (3) In order to receive the credit, the taxpayer must submit a claim for credit, along with documentation as required by the commissioner showing that Tennessee sales or use taxes have been paid to the state on qualified tangible personal property. The taxpayer's claim for credit of sales or use taxes paid to Tennessee may include such taxes paid by the taxpayer, lessor, in the case of a leased facility, contractors, and subcontractors on sales or use of qualified tangible personal property. Documentation verifying that the minimum investment requirements have been met shall include, but are not limited to, employment records, invoices, bills of lading, lease agreements, contracts, and all other pertinent records and schedules as required by the commissioner. (4) In order to receive the credit, the taxpayer must also certify, on a form prescribed by the department, the number of new full-time employee jobs created and that the purchases of qualified tangible personal property for which the credit is claimed are directly related to the creation of such new full-time employee jobs. (5) The commissioner shall review the claim for credit, and notify the taxpayer of the approved tax credit amount and provide direction for taking the credit. The taxpayer may not take the credit until the commissioner has notified the taxpayer of the amount approved and provided direction to the taxpayer on the proper methodology for taking the credit. The credit may only be taken by the taxpayer making the minimum capital investment of at least ten million dollars ($10,000,000) and creating at least one hundred (100) new full-time employee jobs in conjunction with the construction, expansion, or remodeling of the qualified headquarters facility.
(1) A taxpayer seeking this credit shall first submit to the commissioner of revenue an application to qualify as a headquarters facility, together with a plan describing the investment to be made, the number of new full-time employee jobs to be created, and a description of such jobs. In the case of a leased facility, the lessor shall also file an application and plan, if any taxes paid by the lessor are to be claimed as part of the credit provided in subsection (a). The application and plan shall be submitted on forms prescribed by the commissioner and shall demonstrate that the requirements of the law will be met.
(2) After approval of the application and business plan, the commissioner shall issue a letter to the taxpayer stating that the taxpayer has tentatively met the requirements for the credit provided for in this section.
(3) In order to receive the credit, the taxpayer must submit a claim for credit, along with documentation as required by the commissioner showing that Tennessee sales or use taxes have been paid to the state on qualified tangible personal property. The taxpayer's claim for credit of sales or use taxes paid to Tennessee may include such taxes paid by the taxpayer, lessor, in the case of a leased facility, contractors, and subcontractors on sales or use of qualified tangible personal property. Documentation verifying that the minimum investment requirements have been met shall include, but are not limited to, employment records, invoices, bills of lading, lease agreements, contracts, and all other pertinent records and schedules as required by the commissioner.
(4) In order to receive the credit, the taxpayer must also certify, on a form prescribed by the department, the number of new full-time employee jobs created and that the purchases of qualified tangible personal property for which the credit is claimed are directly related to the creation of such new full-time employee jobs.
(5) The commissioner shall review the claim for credit, and notify the taxpayer of the approved tax credit amount and provide direction for taking the credit. The taxpayer may not take the credit until the commissioner has notified the taxpayer of the amount approved and provided direction to the taxpayer on the proper methodology for taking the credit. The credit may only be taken by the taxpayer making the minimum capital investment of at least ten million dollars ($10,000,000) and creating at least one hundred (100) new full-time employee jobs in conjunction with the construction, expansion, or remodeling of the qualified headquarters facility.
(e) If the minimum investment requirements are not made within the investment period, or the terms of this section are not met, the taxpayer shall be subject to assessment for any sales or use tax, penalty, or interest that would otherwise have been due and for which credit was taken. The statute of limitations shall not begin to run on these assessments until December 31 of the final year of the ten-year period provided for in subdivision (b)(1).
(f) Credits under this section shall not reduce the taxes earmarked and allocated to education, pursuant to § 67-6-103(c) .
(g) Nothing in this section shall require that the taxpayer establish its commercial domicile in this state in order to receive the credit.
(h) (1) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with a taxpayer that is entitled to the credit provided in this section. The agreement may provide for: (A) One (1) or more effective rates to be applied to a predetermined base of purchases subject to the credit provided in this section for a defined period; (B) A procedure under which the eligible taxpayer can use a direct pay permit issued by the commissioner to purchase tangible personal property without paying to its supplier the tax imposed by this chapter and to remit the tax due on the tangible personal property directly to the department; (C) A term not to exceed the investment period; provided, that nothing shall preclude the commissioner from entering into a subsequent agreement with the same taxpayer; (D) The conditions under which the agreement may require modification or termination; (E) A procedure to resolve disputes concerning the agreement; and (F) Any other provisions that the commissioner and the eligible taxpayer mutually agree upon to carry out the purposes of this section. (2) The commissioner may, in the commissioner's sole discretion, terminate a managed compliance agreement and conduct an audit of an eligible taxpayer if the taxpayer fails to fulfill any of the terms of the agreement and the failure is materially adverse to the commissioner and the taxpayer fails to cure the failure not later than thirty (30) days after the mailing of written notice of such failure by the commissioner; provided, however, that no such notice need be given in the event the failure is not capable of being cured or the commissioner believes that the collection of any tax required to be collected and paid to the state or of any assessment will be jeopardized by delay. (3) Other than as authorized by this section and expressly agreed in the managed compliance agreement, nothing in this section shall abridge or alter any requirements, rights or obligations of an eligible taxpayer or the commissioner granted or imposed by statute or regulation. (4) For purposes of this subsection (h): (A) "Eligible taxpayer" means any person that has qualified to receive the credit provided in this section and that, in the opinion of the commissioner, meets the following criteria: (i) Demonstrates a willingness and ability to comply with the tax laws of this state; (ii) Maintains an acceptable system of internal controls and business records; and (iii) Cooperates with the state's efforts to collect tax; and (B) "Managed compliance agreement" means an agreement between the commissioner and an eligible taxpayer that provides for an agreed upon method for calculating the credit due under this section.
(1) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with a taxpayer that is entitled to the credit provided in this section. The agreement may provide for: (A) One (1) or more effective rates to be applied to a predetermined base of purchases subject to the credit provided in this section for a defined period; (B) A procedure under which the eligible taxpayer can use a direct pay permit issued by the commissioner to purchase tangible personal property without paying to its supplier the tax imposed by this chapter and to remit the tax due on the tangible personal property directly to the department; (C) A term not to exceed the investment period; provided, that nothing shall preclude the commissioner from entering into a subsequent agreement with the same taxpayer; (D) The conditions under which the agreement may require modification or termination; (E) A procedure to resolve disputes concerning the agreement; and (F) Any other provisions that the commissioner and the eligible taxpayer mutually agree upon to carry out the purposes of this section.
(A) One (1) or more effective rates to be applied to a predetermined base of purchases subject to the credit provided in this section for a defined period;
(B) A procedure under which the eligible taxpayer can use a direct pay permit issued by the commissioner to purchase tangible personal property without paying to its supplier the tax imposed by this chapter and to remit the tax due on the tangible personal property directly to the department;
(C) A term not to exceed the investment period; provided, that nothing shall preclude the commissioner from entering into a subsequent agreement with the same taxpayer;
(D) The conditions under which the agreement may require modification or termination;
(E) A procedure to resolve disputes concerning the agreement; and
(F) Any other provisions that the commissioner and the eligible taxpayer mutually agree upon to carry out the purposes of this section.
(2) The commissioner may, in the commissioner's sole discretion, terminate a managed compliance agreement and conduct an audit of an eligible taxpayer if the taxpayer fails to fulfill any of the terms of the agreement and the failure is materially adverse to the commissioner and the taxpayer fails to cure the failure not later than thirty (30) days after the mailing of written notice of such failure by the commissioner; provided, however, that no such notice need be given in the event the failure is not capable of being cured or the commissioner believes that the collection of any tax required to be collected and paid to the state or of any assessment will be jeopardized by delay.
(3) Other than as authorized by this section and expressly agreed in the managed compliance agreement, nothing in this section shall abridge or alter any requirements, rights or obligations of an eligible taxpayer or the commissioner granted or imposed by statute or regulation.
(4) For purposes of this subsection (h): (A) "Eligible taxpayer" means any person that has qualified to receive the credit provided in this section and that, in the opinion of the commissioner, meets the following criteria: (i) Demonstrates a willingness and ability to comply with the tax laws of this state; (ii) Maintains an acceptable system of internal controls and business records; and (iii) Cooperates with the state's efforts to collect tax; and (B) "Managed compliance agreement" means an agreement between the commissioner and an eligible taxpayer that provides for an agreed upon method for calculating the credit due under this section.
(A) "Eligible taxpayer" means any person that has qualified to receive the credit provided in this section and that, in the opinion of the commissioner, meets the following criteria: (i) Demonstrates a willingness and ability to comply with the tax laws of this state; (ii) Maintains an acceptable system of internal controls and business records; and (iii) Cooperates with the state's efforts to collect tax; and
(i) Demonstrates a willingness and ability to comply with the tax laws of this state;
(ii) Maintains an acceptable system of internal controls and business records; and
(iii) Cooperates with the state's efforts to collect tax; and
(B) "Managed compliance agreement" means an agreement between the commissioner and an eligible taxpayer that provides for an agreed upon method for calculating the credit due under this section.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Amended by 2019 Tenn. Acts, ch. 451, s 3, eff. 7/1/2019.
Amended by 2015 Tenn. Acts, ch. 504, Secs.s 19, s 20 eff. 7/1/2015.
Amended by 2015 Tenn. Acts, ch. 504, s 18, eff. 7/1/2015.
Acts 2003 , ch. 284, § 1; 2005, ch. 499, §§ 57, 58; 2006, ch. 1019, §§ 36, 37; 2007 , ch. 602, § 3; 2008 , ch. 1106, §§ 27, 51; 2009 , ch. 530, §§ 9, 19, 20; 2011 , ch. 508, §§ 1-12.
Tenn. Code Ann. § 67-8-701 — TN Code / Title 67 / Chapter 8 / Section 67-8-701
Short title - Purpose
Status: in_force

(a) This part shall be known and may be cited as the "Payment of Transfer Taxes in Kind Act." (b) It is the intent of this part, in appropriate circumstances, to allow the payment of transfer taxes under this chapter by the transfer to the state of unique objects of significant historical or artistic interest, unique sites or buildings of historical interest, or interests in real property having recreational, cultural, conservational, or wildlife value, or value to the state for a public purpose. It is not the intent to create a right in anyone to pay transfer taxes in kind. Acts 1989, ch. 236, § 2.
(a) This part shall be known and may be cited as the "Payment of Transfer Taxes in Kind Act."
(b) It is the intent of this part, in appropriate circumstances, to allow the payment of transfer taxes under this chapter by the transfer to the state of unique objects of significant historical or artistic interest, unique sites or buildings of historical interest, or interests in real property having recreational, cultural, conservational, or wildlife value, or value to the state for a public purpose. It is not the intent to create a right in anyone to pay transfer taxes in kind.
Acts 1989, ch. 236, § 2.
Tenn. Code Ann. § 67-1-904 — TN Code / Title 67 / Chapter 1 / Section 67-1-904
Jurisdiction of suit - Certification and repayment
Status: in_force

(a) The suit may be tried in any court in the county of the taxpayer's residence or in the county of the location of the defendant having jurisdiction of the amount and parties, and if it be determined that the tax was wrongfully collected as not being due from the party to the state, for any reason going to the merits of the tax, then the court trying the case may certify of record that the tax was wrongfully paid and ought to be refunded, together with such interest as the court may determine to be proper, not exceeding the legal rate, and thereupon the commissioner of finance and administration shall issue a warrant for the refund, which shall be paid in preference to other claims on the state treasury. (b) For the purpose of suits brought under this chapter, the commissioner of revenue shall be considered a resident of each of the several counties of the state. (c) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue. (d) Notwithstanding any other provisions of this section, suits to recover ad valorem taxes wrongfully collected by a city or county must be tried in the county wherein the taxes are collected. Acts 1873, ch. 44, § 1; Shan., § 1062; Code 1932, § 1793; impl. am. Acts 1937, ch. 33, §§ 24, 29; Acts 1937, ch. 197, § 1; C. Supp. 1950, § 1793; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1971, ch. 44, §§ 1, 2; T.C.A. (orig. ed.), § 67-2306; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 14; 1987, ch. 92, § 4; 2002, ch. 680, § 1.
(a) The suit may be tried in any court in the county of the taxpayer's residence or in the county of the location of the defendant having jurisdiction of the amount and parties, and if it be determined that the tax was wrongfully collected as not being due from the party to the state, for any reason going to the merits of the tax, then the court trying the case may certify of record that the tax was wrongfully paid and ought to be refunded, together with such interest as the court may determine to be proper, not exceeding the legal rate, and thereupon the commissioner of finance and administration shall issue a warrant for the refund, which shall be paid in preference to other claims on the state treasury.
(b) For the purpose of suits brought under this chapter, the commissioner of revenue shall be considered a resident of each of the several counties of the state.
(c) This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
(d) Notwithstanding any other provisions of this section, suits to recover ad valorem taxes wrongfully collected by a city or county must be tried in the county wherein the taxes are collected.
Acts 1873, ch. 44, § 1; Shan., § 1062; Code 1932, § 1793; impl. am. Acts 1937, ch. 33, §§ 24, 29; Acts 1937, ch. 197, § 1; C. Supp. 1950, § 1793; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1971, ch. 44, §§ 1, 2; T.C.A. (orig. ed.), § 67-2306; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 14; 1987, ch. 92, § 4; 2002, ch. 680, § 1.
Tenn. Code Ann. § 67-5-307 — TN Code / Title 67 / Chapter 5 / Section 67-5-307
Informal review of assessments
Status: in_force

Assessors may provide taxpayers with an informal review of assessments made pursuant to § 67-5-504 or made during a county reappraisal pursuant to § 67-5-1601 if the following requirements are met: (1) The informal review concludes at least ten (10) days prior to county board of equalization adjournment; and (2) The assessor informs the taxpayer in writing of the taxpayer's right to appeal to the county board of equalization if dissatisfied with the outcome of the informal review. Added by 2019 Tenn. Acts, ch. 63,s 2, eff. 3/28/2019.
Assessors may provide taxpayers with an informal review of assessments made pursuant to § 67-5-504 or made during a county reappraisal pursuant to § 67-5-1601 if the following requirements are met:
(1) The informal review concludes at least ten (10) days prior to county board of equalization adjournment; and
(2) The assessor informs the taxpayer in writing of the taxpayer's right to appeal to the county board of equalization if dissatisfied with the outcome of the informal review.
Added by 2019 Tenn. Acts, ch. 63,s 2, eff. 3/28/2019.
Tenn. Code Ann. § 67-6-202 — TN Code / Title 67 / Chapter 6 / Section 67-6-202
Property sold at retail
Status: in_force

(a) For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for the purpose of remitting the amount of tax due the state and is to include each and every retail sale. The tax shall be levied at the rate of seven percent (7%). There is levied an additional tax at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property as defined in § 67-6-702(d) . The tax levied at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property shall be in addition to all other taxes and shall be a state tax for state purposes only. No county or municipality or taxing district shall have the power to levy any tax on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property. (b) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-203 , 67-6-204 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) . (c) This section levies a tax on the sales price of tangible personal property obtained from any micro market or vending machine or device. Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(a); Acts 1984 (Ex. Sess.), ch. 8, §§ 1, 6, 8; 1984, ch. 742, § 1; 1985, ch. 356, §§ 2, 7; 1992, ch. 529, § 1; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4a; 2003, ch. 357, §§ 20, 21; 2004, ch. 959, § 68; 2005, ch. 311, §§ 1, 3; 2007, ch. 602, §§ 51, 70, 139; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2021, ch. 289, § 2.
(a) For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for the purpose of remitting the amount of tax due the state and is to include each and every retail sale. The tax shall be levied at the rate of seven percent (7%). There is levied an additional tax at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property as defined in § 67-6-702(d) . The tax levied at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property shall be in addition to all other taxes and shall be a state tax for state purposes only. No county or municipality or taxing district shall have the power to levy any tax on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property.
(b) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-203 , 67-6-204 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) .
(c) This section levies a tax on the sales price of tangible personal property obtained from any micro market or vending machine or device.
Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(a); Acts 1984 (Ex. Sess.), ch. 8, §§ 1, 6, 8; 1984, ch. 742, § 1; 1985, ch. 356, §§ 2, 7; 1992, ch. 529, § 1; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4a; 2003, ch. 357, §§ 20, 21; 2004, ch. 959, § 68; 2005, ch. 311, §§ 1, 3; 2007, ch. 602, §§ 51, 70, 139; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2021, ch. 289, § 2.
Tenn. Code Ann. § 67-1-1425 — TN Code / Title 67 / Chapter 1 / Section 67-1-1425
Expenses of levy and sale
Status: in_force

The commissioner or the commissioner's delegate shall determine the expenses to be allowed in all cases of levy and sale. Acts 1972, ch. 762, § 10; T.C.A., § 67-6024.
The commissioner or the commissioner's delegate shall determine the expenses to be allowed in all cases of levy and sale.
Acts 1972, ch. 762, § 10; T.C.A., § 67-6024.
Tenn. Code Ann. § 67-6-213 — TN Code / Title 67 / Chapter 6 / Section 67-6-213
Renting or providing space to transient dealers or vendors
Status: in_force

For the exercise of the privilege of making retail sales as defined by § 67-6-102 , a tax is levied equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 of the gross receipts of each rental. Acts 1985, ch. 406, § 2.
For the exercise of the privilege of making retail sales as defined by § 67-6-102 , a tax is levied equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 of the gross receipts of each rental.
Acts 1985, ch. 406, § 2.
Tenn. Code Ann. § 67-6-601 — TN Code / Title 67 / Chapter 6 / Section 67-6-601
Certificate of registration - Required - Application
Status: in_force

(a) Every person desiring to engage in or conduct business as a dealer in this state shall file with the commissioner an application for a certificate of registration for each place of business; however, a person operating multiple micro markets in this state may file with the commissioner a single certificate of registration for each local jurisdiction in which it operates micro markets. (b) Any person who engages in the business of furnishing any of the things or services taxable under this chapter shall likewise apply for and obtain a certificate of registration as provided by this part. (c) The commissioner may impose additional or different registration and/or reporting requirements as determined to be necessary by the commissioner in order to administer the allocation provisions of §§ 67-6-103 and 67-6-712 , regarding sports authorities and public building authorities and industrial development corporations created pursuant to title 7, chapter 53. (d) Only for sole purposes of this chapter, including registering with the department, a marketplace facilitator shall be considered the seller and retailer for each sale facilitated through its marketplace. Amended by 2021 Tenn. Acts, ch. 289, s 5, eff. 10/1/2021. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2020 Tenn. Acts, ch. 646, s 10, eff. 10/1/2020. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 1947, ch. 3, § 16, C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041; Acts 1993, ch. 519, § 4; 1998, ch. 1055, § 12; 2003 , ch. 357, § 62; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 163; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2011 , ch. 420, § 15; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
(a) Every person desiring to engage in or conduct business as a dealer in this state shall file with the commissioner an application for a certificate of registration for each place of business; however, a person operating multiple micro markets in this state may file with the commissioner a single certificate of registration for each local jurisdiction in which it operates micro markets.
(b) Any person who engages in the business of furnishing any of the things or services taxable under this chapter shall likewise apply for and obtain a certificate of registration as provided by this part.
(c) The commissioner may impose additional or different registration and/or reporting requirements as determined to be necessary by the commissioner in order to administer the allocation provisions of §§ 67-6-103 and 67-6-712 , regarding sports authorities and public building authorities and industrial development corporations created pursuant to title 7, chapter 53.
(d) Only for sole purposes of this chapter, including registering with the department, a marketplace facilitator shall be considered the seller and retailer for each sale facilitated through its marketplace.
Amended by 2021 Tenn. Acts, ch. 289, s 5, eff. 10/1/2021.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2020 Tenn. Acts, ch. 646, s 10, eff. 10/1/2020.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1947, ch. 3, § 16, C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041; Acts 1993, ch. 519, § 4; 1998, ch. 1055, § 12; 2003 , ch. 357, § 62; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 163; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2011 , ch. 420, § 15; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
Tenn. Code Ann. § 67-5-216 — TN Code / Title 67 / Chapter 5 / Section 67-5-216
Growing crops - Livestock and poultry - "Aged whiskey barrel" defined
Status: in_force

(a) All growing crops of whatever kind, including, but not limited to, timber, nursery stock, shrubs, flowers, and ornamental trees, the direct product of the soil of this state or any other state of the union, in the hands of the producer or the producer's immediate vendee, and articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer, shall be exempt from taxation. (b) (1) All livestock and poultry of whatever kind in the hands of the producer or the producer's immediate vendee shall be exempt from taxation. (2) "Immediate vendee" is limited to farm use and does not include any person using such products in meat processing. (c) (1) "Articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer" include and have always included aged whiskey barrels during the time in which such barrels are owned or leased by a person that produces or manufactures whiskey in those barrels. (2) For purposes of this subsection (c), an "aged whiskey barrel" is defined as a barrel that: (A) Is comprised of the timber of this state, or any other state of the union; (B) Contains, or has contained, whiskey; and (C) Has changed, or will change, in form or appearance as a result of the unique process of aging whiskey. (3) For purposes of this subsection (c), "whiskey" has the same meaning as the term "whisky" as defined in 27 CFR 5.22(b) and includes all products identified as "whisky" in 27 CFR 5.22(b) . Amended by 2018 Tenn. Acts, ch. 971, s 1, eff. 5/17/2018. Acts 1973, ch. 226, § 5; 1977, ch. 84, § 1; T.C.A., § 67-517.
(a) All growing crops of whatever kind, including, but not limited to, timber, nursery stock, shrubs, flowers, and ornamental trees, the direct product of the soil of this state or any other state of the union, in the hands of the producer or the producer's immediate vendee, and articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer, shall be exempt from taxation.
(b) (1) All livestock and poultry of whatever kind in the hands of the producer or the producer's immediate vendee shall be exempt from taxation. (2) "Immediate vendee" is limited to farm use and does not include any person using such products in meat processing.
(1) All livestock and poultry of whatever kind in the hands of the producer or the producer's immediate vendee shall be exempt from taxation.
(2) "Immediate vendee" is limited to farm use and does not include any person using such products in meat processing.
(c) (1) "Articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer" include and have always included aged whiskey barrels during the time in which such barrels are owned or leased by a person that produces or manufactures whiskey in those barrels. (2) For purposes of this subsection (c), an "aged whiskey barrel" is defined as a barrel that: (A) Is comprised of the timber of this state, or any other state of the union; (B) Contains, or has contained, whiskey; and (C) Has changed, or will change, in form or appearance as a result of the unique process of aging whiskey. (3) For purposes of this subsection (c), "whiskey" has the same meaning as the term "whisky" as defined in 27 CFR 5.22(b) and includes all products identified as "whisky" in 27 CFR 5.22(b) .
(1) "Articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer" include and have always included aged whiskey barrels during the time in which such barrels are owned or leased by a person that produces or manufactures whiskey in those barrels.
(2) For purposes of this subsection (c), an "aged whiskey barrel" is defined as a barrel that: (A) Is comprised of the timber of this state, or any other state of the union; (B) Contains, or has contained, whiskey; and (C) Has changed, or will change, in form or appearance as a result of the unique process of aging whiskey.
(A) Is comprised of the timber of this state, or any other state of the union;
(B) Contains, or has contained, whiskey; and
(C) Has changed, or will change, in form or appearance as a result of the unique process of aging whiskey.
(3) For purposes of this subsection (c), "whiskey" has the same meaning as the term "whisky" as defined in 27 CFR 5.22(b) and includes all products identified as "whisky" in 27 CFR 5.22(b) .
Amended by 2018 Tenn. Acts, ch. 971, s 1, eff. 5/17/2018.
Acts 1973, ch. 226, § 5; 1977, ch. 84, § 1; T.C.A., § 67-517.
Tenn. Code Ann. § 67-8-416 — TN Code / Title 67 / Chapter 8 / Section 67-8-416
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Refunds authorized
Status: in_force

The commissioner is empowered to make refund of any excess, erroneous or improper tax payment received by the commissioner out of the funds in the commissioner's keeping to the estate from which it is received. Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.
The commissioner is empowered to make refund of any excess, erroneous or improper tax payment received by the commissioner out of the funds in the commissioner's keeping to the estate from which it is received.
Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.
Tenn. Code Ann. § 67-3-1306 — TN Code / Title 67 / Chapter 3 / Section 67-3-1306
Prepaid user authorization - Grandfather provisions
Status: in_force

(a) All holders of uncancelled prepaid user authorizations valid under prior law on December 31, 1997, are entitled to renew their authorizations for 1998, and for each successive annual authorization period, upon payment of the applicable tax stated in § 67-3-1309 , on or before January 1 of the renewal period. An uncancelled prepaid user authorization entitles the holder to purchase from a wholesaler undyed diesel fuel, tax-free at the time of purchase, subject to the holder's obligation to prepay tax pursuant to § 67-3-1309 . (b) No new authorizations will be issued by the commissioner. Authorizations issued by the commissioner on or after January 1, 1998, shall only be renewals of previously effective authorizations as provided in subsection (a) and § 67-3-1307 . (c) (1) The following class of persons is eligible to receive an uncancelled authorization from a holder of such authorization by gift or will: husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law of the holder. For purposes of this section, a person who is related to the holder as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild. (2) The holder may effectuate the transfer of an uncancelled authorization such holder holds by the following methods: (A) By noting on holder's annual authorization renewal form, that a gift has been made, including the effective date of the gift, the donee's name, social security number, address, and the relationship of the donee to the holder; or (B) By provision in a probated will, stating the beneficiary's name, social security number, address, and the relationship of the beneficiary to the decedent. (3) When a transfer of an uncancelled authorization under subdivision (c)(2) becomes effective, the transferor's previous authorization shall be revoked. No refund will be issued as a result of such transfer. (d) Upon expiration of the time period specified in subsection (a) without a renewal of the prior year's authorization and prepayment of the applicable tax, the authorization will lapse and is not subject to renewal. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2406.
(a) All holders of uncancelled prepaid user authorizations valid under prior law on December 31, 1997, are entitled to renew their authorizations for 1998, and for each successive annual authorization period, upon payment of the applicable tax stated in § 67-3-1309 , on or before January 1 of the renewal period. An uncancelled prepaid user authorization entitles the holder to purchase from a wholesaler undyed diesel fuel, tax-free at the time of purchase, subject to the holder's obligation to prepay tax pursuant to § 67-3-1309 .
(b) No new authorizations will be issued by the commissioner. Authorizations issued by the commissioner on or after January 1, 1998, shall only be renewals of previously effective authorizations as provided in subsection (a) and § 67-3-1307 .
(c) (1) The following class of persons is eligible to receive an uncancelled authorization from a holder of such authorization by gift or will: husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law of the holder. For purposes of this section, a person who is related to the holder as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild. (2) The holder may effectuate the transfer of an uncancelled authorization such holder holds by the following methods: (A) By noting on holder's annual authorization renewal form, that a gift has been made, including the effective date of the gift, the donee's name, social security number, address, and the relationship of the donee to the holder; or (B) By provision in a probated will, stating the beneficiary's name, social security number, address, and the relationship of the beneficiary to the decedent. (3) When a transfer of an uncancelled authorization under subdivision (c)(2) becomes effective, the transferor's previous authorization shall be revoked. No refund will be issued as a result of such transfer.
(1) The following class of persons is eligible to receive an uncancelled authorization from a holder of such authorization by gift or will: husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law of the holder. For purposes of this section, a person who is related to the holder as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild.
(2) The holder may effectuate the transfer of an uncancelled authorization such holder holds by the following methods: (A) By noting on holder's annual authorization renewal form, that a gift has been made, including the effective date of the gift, the donee's name, social security number, address, and the relationship of the donee to the holder; or (B) By provision in a probated will, stating the beneficiary's name, social security number, address, and the relationship of the beneficiary to the decedent.
(A) By noting on holder's annual authorization renewal form, that a gift has been made, including the effective date of the gift, the donee's name, social security number, address, and the relationship of the donee to the holder; or
(B) By provision in a probated will, stating the beneficiary's name, social security number, address, and the relationship of the beneficiary to the decedent.
(3) When a transfer of an uncancelled authorization under subdivision (c)(2) becomes effective, the transferor's previous authorization shall be revoked. No refund will be issued as a result of such transfer.
(d) Upon expiration of the time period specified in subsection (a) without a renewal of the prior year's authorization and prepayment of the applicable tax, the authorization will lapse and is not subject to renewal.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2406.
Tenn. Code Ann. § 67-9-103 — TN Code / Title 67 / Chapter 9 / Section 67-9-103
Distribution of payments
Status: in_force

(a) Upon receipt of any payments in lieu of taxes by the Tennessee Valley authority, the commissioner of revenue shall be notified. (b) The commissioner of revenue shall determine, in accordance with this part, the payments to local governments and shall direct the commissioner of finance and administration to make such payments. Acts 1947, ch. 31, § 3; C. Supp. 1950, § 1540.4 (Williams, § 1811.34); impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1977, ch. 181, § 1; 1981, ch. 22, § 2; T.C.A. (orig. ed.), §§ 67-2403, 67-24-103; Acts 2009, ch. 530, § 101.
(a) Upon receipt of any payments in lieu of taxes by the Tennessee Valley authority, the commissioner of revenue shall be notified.
(b) The commissioner of revenue shall determine, in accordance with this part, the payments to local governments and shall direct the commissioner of finance and administration to make such payments.
Acts 1947, ch. 31, § 3; C. Supp. 1950, § 1540.4 (Williams, § 1811.34); impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1977, ch. 181, § 1; 1981, ch. 22, § 2; T.C.A. (orig. ed.), §§ 67-2403, 67-24-103; Acts 2009, ch. 530, § 101.
Tenn. Code Ann. § 67-1-1434 — TN Code / Title 67 / Chapter 1 / Section 67-1-1434
Civil action by person other than taxpayer
Status: in_force

(a) Actions Permitted. (1) Wrongful Levy. If a levy has been made on property, or property has been sold pursuant to a levy, any person, other than the person against whom is assessed the tax out of which such levy arose, who claims an interest in or lien on such property and that such property was wrongfully levied upon may file a claim with the state board of claims. (2) Surplus Proceeds. If property has been sold pursuant to a levy, any person, other than the person against whom is assessed the tax out of which such levy arose, who claims an interest in or lien on such property junior to that of the state and to be legally entitled to the surplus proceeds of such sale may bring a civil action against the commissioner in chancery court. (3) Substituted Sale Proceeds. If property has been sold pursuant to an agreement whereby the commissioner has released that property from the liens and claims of the state of Tennessee in return for liens and claims of the same priority against the proceeds of the sale of the released property, any person who claims to be legally entitled to all or any amount of such substituted sale proceeds held as a fund pursuant to such agreement may bring a civil action against the commissioner in the chancery court. (b) Adjudication. The chancery court shall have jurisdiction to grant only such of the following forms of relief as may be appropriate in the circumstances: (1) Injunction. If a levy or sale would irreparably injure rights in property that the court determines to be superior to rights of the state in such property, the court may grant an injunction to prohibit the enforcement of such levy or to prohibit such sale; (2) Recovery of Property. (A) If the court determines that such property has been wrongfully levied upon, the court may: (i) Order the return of specific property, if the state is in possession of such property; (ii) Grant a judgment for the amount of money levied upon; or (iii) Grant a judgment for an amount not exceeding the amount received by the state from the sale of such property; (B) For purposes of subdivision (b)(2)(A)(iii), if the property was declared purchased by the state at a sale pursuant to § 67-1-1418(a) , relating to manner and conditions of sale, the state shall be treated as having received an amount equal to the minimum price determined pursuant to such section or, if larger, the amount received by the state from the resale of such property; (3) Surplus Proceeds. If the court determines that the interest or lien of any party to an action under this section was transferred to the proceeds of a sale of such property, the court may grant a judgment in an amount equal to all or any part of the amount of the surplus proceeds of such sale; or (4) Substituted Sale Proceeds. If the court determines that a party has an interest in or lien on the amount held as a fund pursuant to an agreement, the court may grant a judgment in an amount equal to all or any part of the amount of such fund. (c) Validity of Assessment. For purpose of an adjudication under this section, the assessment of tax upon which the interest or lien of the state is based shall be conclusively presumed to be valid. (d) Limitation on Rights of Action. No action may be maintained against any officer or employee of the state, or former officer or employee, or the officer's or employee's personal representative with respect to any acts for which an action could be maintained under this section. (e) Requirements for Beginning or Proceeding with Action. (1) No suit or proceeding under this section shall be begun unless a request is made by certified mail, within nine (9) months of the date of the levy, for the return of money or property pursuant to § 67-1-1428 . (2) No suit or proceeding under this section shall be begun after twelve (12) months from the date of filing the request required under subdivision (e)(1) or after six (6) months from the date of mailing, by certified mail, of a notice to the person making the request, of disallowance by the commissioner or the commissioner's delegate, whichever period ends sooner. Acts 1972, ch. 762, § 20; 1981, ch. 65, § 3; T.C.A., § 67-6037.
(a) Actions Permitted. (1) Wrongful Levy. If a levy has been made on property, or property has been sold pursuant to a levy, any person, other than the person against whom is assessed the tax out of which such levy arose, who claims an interest in or lien on such property and that such property was wrongfully levied upon may file a claim with the state board of claims. (2) Surplus Proceeds. If property has been sold pursuant to a levy, any person, other than the person against whom is assessed the tax out of which such levy arose, who claims an interest in or lien on such property junior to that of the state and to be legally entitled to the surplus proceeds of such sale may bring a civil action against the commissioner in chancery court. (3) Substituted Sale Proceeds. If property has been sold pursuant to an agreement whereby the commissioner has released that property from the liens and claims of the state of Tennessee in return for liens and claims of the same priority against the proceeds of the sale of the released property, any person who claims to be legally entitled to all or any amount of such substituted sale proceeds held as a fund pursuant to such agreement may bring a civil action against the commissioner in the chancery court.
(1) Wrongful Levy. If a levy has been made on property, or property has been sold pursuant to a levy, any person, other than the person against whom is assessed the tax out of which such levy arose, who claims an interest in or lien on such property and that such property was wrongfully levied upon may file a claim with the state board of claims.
(2) Surplus Proceeds. If property has been sold pursuant to a levy, any person, other than the person against whom is assessed the tax out of which such levy arose, who claims an interest in or lien on such property junior to that of the state and to be legally entitled to the surplus proceeds of such sale may bring a civil action against the commissioner in chancery court.
(3) Substituted Sale Proceeds. If property has been sold pursuant to an agreement whereby the commissioner has released that property from the liens and claims of the state of Tennessee in return for liens and claims of the same priority against the proceeds of the sale of the released property, any person who claims to be legally entitled to all or any amount of such substituted sale proceeds held as a fund pursuant to such agreement may bring a civil action against the commissioner in the chancery court.
(b) Adjudication. The chancery court shall have jurisdiction to grant only such of the following forms of relief as may be appropriate in the circumstances: (1) Injunction. If a levy or sale would irreparably injure rights in property that the court determines to be superior to rights of the state in such property, the court may grant an injunction to prohibit the enforcement of such levy or to prohibit such sale; (2) Recovery of Property. (A) If the court determines that such property has been wrongfully levied upon, the court may: (i) Order the return of specific property, if the state is in possession of such property; (ii) Grant a judgment for the amount of money levied upon; or (iii) Grant a judgment for an amount not exceeding the amount received by the state from the sale of such property; (B) For purposes of subdivision (b)(2)(A)(iii), if the property was declared purchased by the state at a sale pursuant to § 67-1-1418(a) , relating to manner and conditions of sale, the state shall be treated as having received an amount equal to the minimum price determined pursuant to such section or, if larger, the amount received by the state from the resale of such property; (3) Surplus Proceeds. If the court determines that the interest or lien of any party to an action under this section was transferred to the proceeds of a sale of such property, the court may grant a judgment in an amount equal to all or any part of the amount of the surplus proceeds of such sale; or (4) Substituted Sale Proceeds. If the court determines that a party has an interest in or lien on the amount held as a fund pursuant to an agreement, the court may grant a judgment in an amount equal to all or any part of the amount of such fund.
(1) Injunction. If a levy or sale would irreparably injure rights in property that the court determines to be superior to rights of the state in such property, the court may grant an injunction to prohibit the enforcement of such levy or to prohibit such sale;
(2) Recovery of Property. (A) If the court determines that such property has been wrongfully levied upon, the court may: (i) Order the return of specific property, if the state is in possession of such property; (ii) Grant a judgment for the amount of money levied upon; or (iii) Grant a judgment for an amount not exceeding the amount received by the state from the sale of such property; (B) For purposes of subdivision (b)(2)(A)(iii), if the property was declared purchased by the state at a sale pursuant to § 67-1-1418(a) , relating to manner and conditions of sale, the state shall be treated as having received an amount equal to the minimum price determined pursuant to such section or, if larger, the amount received by the state from the resale of such property;
(A) If the court determines that such property has been wrongfully levied upon, the court may: (i) Order the return of specific property, if the state is in possession of such property; (ii) Grant a judgment for the amount of money levied upon; or (iii) Grant a judgment for an amount not exceeding the amount received by the state from the sale of such property;
(i) Order the return of specific property, if the state is in possession of such property;
(ii) Grant a judgment for the amount of money levied upon; or
(iii) Grant a judgment for an amount not exceeding the amount received by the state from the sale of such property;
(B) For purposes of subdivision (b)(2)(A)(iii), if the property was declared purchased by the state at a sale pursuant to § 67-1-1418(a) , relating to manner and conditions of sale, the state shall be treated as having received an amount equal to the minimum price determined pursuant to such section or, if larger, the amount received by the state from the resale of such property;
(3) Surplus Proceeds. If the court determines that the interest or lien of any party to an action under this section was transferred to the proceeds of a sale of such property, the court may grant a judgment in an amount equal to all or any part of the amount of the surplus proceeds of such sale; or
(4) Substituted Sale Proceeds. If the court determines that a party has an interest in or lien on the amount held as a fund pursuant to an agreement, the court may grant a judgment in an amount equal to all or any part of the amount of such fund.
(c) Validity of Assessment. For purpose of an adjudication under this section, the assessment of tax upon which the interest or lien of the state is based shall be conclusively presumed to be valid.
(d) Limitation on Rights of Action. No action may be maintained against any officer or employee of the state, or former officer or employee, or the officer's or employee's personal representative with respect to any acts for which an action could be maintained under this section.
(e) Requirements for Beginning or Proceeding with Action. (1) No suit or proceeding under this section shall be begun unless a request is made by certified mail, within nine (9) months of the date of the levy, for the return of money or property pursuant to § 67-1-1428 . (2) No suit or proceeding under this section shall be begun after twelve (12) months from the date of filing the request required under subdivision (e)(1) or after six (6) months from the date of mailing, by certified mail, of a notice to the person making the request, of disallowance by the commissioner or the commissioner's delegate, whichever period ends sooner.
(1) No suit or proceeding under this section shall be begun unless a request is made by certified mail, within nine (9) months of the date of the levy, for the return of money or property pursuant to § 67-1-1428 .
(2) No suit or proceeding under this section shall be begun after twelve (12) months from the date of filing the request required under subdivision (e)(1) or after six (6) months from the date of mailing, by certified mail, of a notice to the person making the request, of disallowance by the commissioner or the commissioner's delegate, whichever period ends sooner.
Acts 1972, ch. 762, § 20; 1981, ch. 65, § 3; T.C.A., § 67-6037.
Tenn. Code Ann. § 67-4-1033 — TN Code / Title 67 / Chapter 4 / Section 67-4-1033
Required notice to prospective purchaser, lessor or user of cigarette rolling machine
Status: in_force

(a) Prior to October 1, 2013, it is an offense for any person selling, leasing, or otherwise providing for use a cigarette rolling machine to fail to provide notice prior to the sale of the machine to the prospective purchaser, lessor, or user of such machine on a separate, written disclosure form the current status of the federal excise tax rate on tobacco products, including, but not limited to, pipe tobacco, and that, on and after October 1, 2013, pursuant to chapter 1066 of the Public Acts of 2012: (1) The products produced by the machine: (A) Will be cigarettes for the purposes of this part; and (B) Will be taxed as provided in chapter 1066 of the Public Acts of 2012; and (2) Only tobacco included on the directory established pursuant to § 67-4-2602 will be permitted to be used in such machine. (b) The department shall require an applicant for a cigarette rolling machine operator license under § 67-4-1015(c)(1) to disclose whether the applicant received the notice required by subsection (a). (c) A violation of subsection (a) is a Class A misdemeanor punishable by a fine only. Each failure to provide notice shall constitute a separate violation. Acts 2012, ch. 1066, § 8.
(a) Prior to October 1, 2013, it is an offense for any person selling, leasing, or otherwise providing for use a cigarette rolling machine to fail to provide notice prior to the sale of the machine to the prospective purchaser, lessor, or user of such machine on a separate, written disclosure form the current status of the federal excise tax rate on tobacco products, including, but not limited to, pipe tobacco, and that, on and after October 1, 2013, pursuant to chapter 1066 of the Public Acts of 2012: (1) The products produced by the machine: (A) Will be cigarettes for the purposes of this part; and (B) Will be taxed as provided in chapter 1066 of the Public Acts of 2012; and (2) Only tobacco included on the directory established pursuant to § 67-4-2602 will be permitted to be used in such machine.
(1) The products produced by the machine: (A) Will be cigarettes for the purposes of this part; and (B) Will be taxed as provided in chapter 1066 of the Public Acts of 2012; and
(A) Will be cigarettes for the purposes of this part; and
(B) Will be taxed as provided in chapter 1066 of the Public Acts of 2012; and
(2) Only tobacco included on the directory established pursuant to § 67-4-2602 will be permitted to be used in such machine.
(b) The department shall require an applicant for a cigarette rolling machine operator license under § 67-4-1015(c)(1) to disclose whether the applicant received the notice required by subsection (a).
(c) A violation of subsection (a) is a Class A misdemeanor punishable by a fine only. Each failure to provide notice shall constitute a separate violation.
Acts 2012, ch. 1066, § 8.
Tenn. Code Ann. § 67-5-1206 — TN Code / Title 67 / Chapter 5 / Section 67-5-1206
Assessment schedule - Reporting schedule - Forced assessment - Remedies
Status: in_force

(a) The president or chief financial officer of each company subject to this part shall fill out and furnish under oath to the assessor of the county in which the principal office of such company is maintained an assessment schedule in writing, which schedule shall contain the following information: (1) The number of shares of each class of capital stock issued and outstanding and the par value per share; (2) The amount of surplus, including special surplus funds, paid-in and contributed surplus and unassigned surplus; (3) An itemized statement of the value of all property which is exempt from ad valorem taxation by any law of this state or of the United States, showing the appropriate code section granting the exemption for each item; (4) An itemized statement of the assessed value of all real property and tangible personal property having a situs outside Tennessee, showing the location of each item; (5) An itemized statement of the assessed value of all real property and tangible personal property having a situs in Tennessee, showing the location of each item; (6) A statement of the assessed value of all real property in Tennessee occupied by such company as its principal office under a lease, together with a copy of such lease; (7) A statement of the date such company was first authorized and qualified to do insurance business, or, if such company is the continuing corporation resulting from a merger or consolidation, a statement of the earliest date its predecessor corporations were authorized and qualified to do insurance business; and (8) Such other facts pertaining to the value of its corporate property and capital stock as may be deemed necessary or material by the assessor. (b) The assessment schedule filed pursuant to this section shall be derived from, and consistent with, the annual statement of such company as of the last day of the preceding calendar year as filed with the commissioner of commerce and insurance. (c) The assessor shall furnish by February 1 a reporting schedule in a form approved by the state board of equalization to each company subject to assessment under this part, and the schedule shall be completed and returned by the company by March 1 of the year for which the assessment is to be made. A taxpayer who fails, refuses or neglects to complete, sign, and file the schedule with the assessor of property, as provided in subsection (a), shall be deemed to have waived objections to the forced assessment determined by the assessor, subject only to the remedies provided in subsection (d). In determining a forced assessment, the assessor shall consider available evidence indicative of the assessable value of property assessable to the taxpayer under this section, and having determined the assessable value of property assessable to the taxpayer under this section, the assessor shall give the taxpayer notice of the assessment by United States mail, addressed to the last known address of the taxpayer, or the taxpayer's agent, at least ten (10) calendar days before the local board of equalization commences its annual session. Failure of the assessor to send a schedule or failure of the taxpayer to receive a schedule shall not relieve or excuse any taxpayer from filing such schedule by March 1, nor shall it prevent the assessor from issuing a forced assessment against the taxpayer. (d) If a forced assessment is shown to exceed the assessable value of the taxpayer's property, then the taxpayer shall have the following remedies: (1) The taxpayer may appeal to the county board of equalization pursuant to § 67-5-1407 , but must present a completed schedule as otherwise provided in this section; (2) If the deadline to appeal to the county board of equalization has expired, then the taxpayer may request the assessor to mitigate the forced assessment by reducing the forced assessment to the assessable value of the taxpayer's assessable property plus twenty-five percent (25%), so long as the failure to file the schedule or failure to timely appeal to the county board of equalization was not the result of gross negligence or willful disregard of the law. Mitigation of the forced assessment shall follow the procedure provided and be subject to the deadlines provided in § 67-5-509 . Gross negligence shall be presumed if notice of the forced assessment, in a form approved by the state board of equalization, was sent certified mail, return receipt requested, to the taxpayer's last known address on file with the assessor. (e) Whether or not an assessor's error affected the original assessment, the assessor may correct a forced assessment using the procedure provided and subject to the deadlines provided in § 67-5-509 , upon determining that the taxpayer was not in business as of the assessment date for the year at issue, and upon determining that the taxpayer did not own property assessable pursuant to this part as of the assessment date for the year at issue. (f) The taxpayer may amend a schedule timely filed with the assessor in the same manner provided for tangible personal property returns. Acts 1968, ch. 431, § 6; T.C.A., § 67-734; Acts 2008, ch. 1069, § 2; 2011, ch. 93, § 3; 2012, ch. 571, § 2.
(a) The president or chief financial officer of each company subject to this part shall fill out and furnish under oath to the assessor of the county in which the principal office of such company is maintained an assessment schedule in writing, which schedule shall contain the following information: (1) The number of shares of each class of capital stock issued and outstanding and the par value per share; (2) The amount of surplus, including special surplus funds, paid-in and contributed surplus and unassigned surplus; (3) An itemized statement of the value of all property which is exempt from ad valorem taxation by any law of this state or of the United States, showing the appropriate code section granting the exemption for each item; (4) An itemized statement of the assessed value of all real property and tangible personal property having a situs outside Tennessee, showing the location of each item; (5) An itemized statement of the assessed value of all real property and tangible personal property having a situs in Tennessee, showing the location of each item; (6) A statement of the assessed value of all real property in Tennessee occupied by such company as its principal office under a lease, together with a copy of such lease; (7) A statement of the date such company was first authorized and qualified to do insurance business, or, if such company is the continuing corporation resulting from a merger or consolidation, a statement of the earliest date its predecessor corporations were authorized and qualified to do insurance business; and (8) Such other facts pertaining to the value of its corporate property and capital stock as may be deemed necessary or material by the assessor.
(1) The number of shares of each class of capital stock issued and outstanding and the par value per share;
(2) The amount of surplus, including special surplus funds, paid-in and contributed surplus and unassigned surplus;
(3) An itemized statement of the value of all property which is exempt from ad valorem taxation by any law of this state or of the United States, showing the appropriate code section granting the exemption for each item;
(4) An itemized statement of the assessed value of all real property and tangible personal property having a situs outside Tennessee, showing the location of each item;
(5) An itemized statement of the assessed value of all real property and tangible personal property having a situs in Tennessee, showing the location of each item;
(6) A statement of the assessed value of all real property in Tennessee occupied by such company as its principal office under a lease, together with a copy of such lease;
(7) A statement of the date such company was first authorized and qualified to do insurance business, or, if such company is the continuing corporation resulting from a merger or consolidation, a statement of the earliest date its predecessor corporations were authorized and qualified to do insurance business; and
(8) Such other facts pertaining to the value of its corporate property and capital stock as may be deemed necessary or material by the assessor.
(b) The assessment schedule filed pursuant to this section shall be derived from, and consistent with, the annual statement of such company as of the last day of the preceding calendar year as filed with the commissioner of commerce and insurance.
(c) The assessor shall furnish by February 1 a reporting schedule in a form approved by the state board of equalization to each company subject to assessment under this part, and the schedule shall be completed and returned by the company by March 1 of the year for which the assessment is to be made. A taxpayer who fails, refuses or neglects to complete, sign, and file the schedule with the assessor of property, as provided in subsection (a), shall be deemed to have waived objections to the forced assessment determined by the assessor, subject only to the remedies provided in subsection (d). In determining a forced assessment, the assessor shall consider available evidence indicative of the assessable value of property assessable to the taxpayer under this section, and having determined the assessable value of property assessable to the taxpayer under this section, the assessor shall give the taxpayer notice of the assessment by United States mail, addressed to the last known address of the taxpayer, or the taxpayer's agent, at least ten (10) calendar days before the local board of equalization commences its annual session. Failure of the assessor to send a schedule or failure of the taxpayer to receive a schedule shall not relieve or excuse any taxpayer from filing such schedule by March 1, nor shall it prevent the assessor from issuing a forced assessment against the taxpayer.
(d) If a forced assessment is shown to exceed the assessable value of the taxpayer's property, then the taxpayer shall have the following remedies: (1) The taxpayer may appeal to the county board of equalization pursuant to § 67-5-1407 , but must present a completed schedule as otherwise provided in this section; (2) If the deadline to appeal to the county board of equalization has expired, then the taxpayer may request the assessor to mitigate the forced assessment by reducing the forced assessment to the assessable value of the taxpayer's assessable property plus twenty-five percent (25%), so long as the failure to file the schedule or failure to timely appeal to the county board of equalization was not the result of gross negligence or willful disregard of the law. Mitigation of the forced assessment shall follow the procedure provided and be subject to the deadlines provided in § 67-5-509 . Gross negligence shall be presumed if notice of the forced assessment, in a form approved by the state board of equalization, was sent certified mail, return receipt requested, to the taxpayer's last known address on file with the assessor.
(1) The taxpayer may appeal to the county board of equalization pursuant to § 67-5-1407 , but must present a completed schedule as otherwise provided in this section;
(2) If the deadline to appeal to the county board of equalization has expired, then the taxpayer may request the assessor to mitigate the forced assessment by reducing the forced assessment to the assessable value of the taxpayer's assessable property plus twenty-five percent (25%), so long as the failure to file the schedule or failure to timely appeal to the county board of equalization was not the result of gross negligence or willful disregard of the law. Mitigation of the forced assessment shall follow the procedure provided and be subject to the deadlines provided in § 67-5-509 . Gross negligence shall be presumed if notice of the forced assessment, in a form approved by the state board of equalization, was sent certified mail, return receipt requested, to the taxpayer's last known address on file with the assessor.
(e) Whether or not an assessor's error affected the original assessment, the assessor may correct a forced assessment using the procedure provided and subject to the deadlines provided in § 67-5-509 , upon determining that the taxpayer was not in business as of the assessment date for the year at issue, and upon determining that the taxpayer did not own property assessable pursuant to this part as of the assessment date for the year at issue.
(f) The taxpayer may amend a schedule timely filed with the assessor in the same manner provided for tangible personal property returns.
Acts 1968, ch. 431, § 6; T.C.A., § 67-734; Acts 2008, ch. 1069, § 2; 2011, ch. 93, § 3; 2012, ch. 571, § 2.
Tenn. Code Ann. § 67-5-2001 — TN Code / Title 67 / Chapter 5 / Section 67-5-2001
[Effective Until 1/1/2026] Deputies collect delinquent taxes
Status: in_force

(a) (1) After taxes become delinquent, the county trustee shall have power to appoint such deputies as may be necessary for the collection of the taxes, and in such cases the county trustee shall furnish the deputy with a list of the delinquent taxpayers, with the description of the property assessed against each and the amount of taxes due from each. (2) In cases involving delinquent taxes assessed against real property, such list shall identify the current owner of such property and the owner's last known mailing address, if such owner can easily be identified and, in those cases, shall not identify any former owners. (3) Nothing in this subsection (a) shall be construed as in any manner affecting the liability of the current owner or any former owner. (4) The county trustee shall receive no compensation for making out the delinquent lists for the officers as provided. (b) The official bond of the county trustee shall be liable and be held to cover the official acts of such deputy trustees, constables and deputy sheriffs, to whom delinquent tax lists may be furnished by the county trustee, but the county trustee shall have the power and authority, before turning over to such officers such delinquent lists, to require of them bond in such sum as the county trustee may deem appropriate, conditioned upon the faithful performance of their duties and for full and complete settlement of all sums collected by them upon such delinquent tax lists, which bonds shall be payable to the county trustee and upon which the county trustee shall have a right of action for any default of such officers. (c) All lists shall be returned by such officer on or before January 1. (d) (1) Notwithstanding any general law or any private act to the contrary, the county trustee may accept partial payments of delinquent property taxes, including, but not limited to, payment by electronic transfers, bank customer preauthorized payments, wire transfers or ACH credits. If the entire amount of delinquent taxes due is not paid prior to the date the trustee delivers the delinquent tax lists to the delinquent tax attorney, the entire property shall be subject to the tax lien and enforcement by a tax sale or other legally-authorized procedures. (2) Prior to any county trustee accepting partial payment of delinquent property taxes, the county trustee shall file a plan with the comptroller of the treasury at least thirty (30) days prior to the acceptance of the payments. The plan shall indicate that the county trustee's office has the accounting system technology to implement a program for partial payment of delinquent property taxes. The plan shall also indicate whether the program will be implemented within the existing operating resources of the office or indicate prior approval of the county legislative body if additional operating resources are needed. (3) The delinquent date for property taxes and penalties and interest applicable to delinquent property taxes shall not be affected by application of a partial payment system established in the county. (4) Penalties and interest shall apply only to the amount of delinquent property taxes remaining due. (5) If a partial payment of delinquent property taxes is accepted, the partial payment does not release the tax lien on the property upon which the taxes were assessed. Acts 1907, ch. 602, § 49; Shan., §§ 880, 881, 883, 884; Acts 1923, ch. 77, § 4; Shan. Supp., § 913b7; mod. Code 1932, §§ 1565, 1567, 1568, 1581; Acts 1939, ch. 198, §§ 1, 2; C. Supp. 1950, §§ 1567, 1568; Acts 1978, ch. 673, § 1; T.C.A. (orig. ed.), §§ 67-1302, 67-1303, 67-1312; Acts 1984, ch. 675, § 3; 2011 , ch. 160, § 1. This section is set out more than once due to postponed, multiple, or conflicting amendments.
(a) (1) After taxes become delinquent, the county trustee shall have power to appoint such deputies as may be necessary for the collection of the taxes, and in such cases the county trustee shall furnish the deputy with a list of the delinquent taxpayers, with the description of the property assessed against each and the amount of taxes due from each. (2) In cases involving delinquent taxes assessed against real property, such list shall identify the current owner of such property and the owner's last known mailing address, if such owner can easily be identified and, in those cases, shall not identify any former owners. (3) Nothing in this subsection (a) shall be construed as in any manner affecting the liability of the current owner or any former owner. (4) The county trustee shall receive no compensation for making out the delinquent lists for the officers as provided.
(1) After taxes become delinquent, the county trustee shall have power to appoint such deputies as may be necessary for the collection of the taxes, and in such cases the county trustee shall furnish the deputy with a list of the delinquent taxpayers, with the description of the property assessed against each and the amount of taxes due from each.
(2) In cases involving delinquent taxes assessed against real property, such list shall identify the current owner of such property and the owner's last known mailing address, if such owner can easily be identified and, in those cases, shall not identify any former owners.
(3) Nothing in this subsection (a) shall be construed as in any manner affecting the liability of the current owner or any former owner.
(4) The county trustee shall receive no compensation for making out the delinquent lists for the officers as provided.
(b) The official bond of the county trustee shall be liable and be held to cover the official acts of such deputy trustees, constables and deputy sheriffs, to whom delinquent tax lists may be furnished by the county trustee, but the county trustee shall have the power and authority, before turning over to such officers such delinquent lists, to require of them bond in such sum as the county trustee may deem appropriate, conditioned upon the faithful performance of their duties and for full and complete settlement of all sums collected by them upon such delinquent tax lists, which bonds shall be payable to the county trustee and upon which the county trustee shall have a right of action for any default of such officers.
(c) All lists shall be returned by such officer on or before January 1.
(d) (1) Notwithstanding any general law or any private act to the contrary, the county trustee may accept partial payments of delinquent property taxes, including, but not limited to, payment by electronic transfers, bank customer preauthorized payments, wire transfers or ACH credits. If the entire amount of delinquent taxes due is not paid prior to the date the trustee delivers the delinquent tax lists to the delinquent tax attorney, the entire property shall be subject to the tax lien and enforcement by a tax sale or other legally-authorized procedures. (2) Prior to any county trustee accepting partial payment of delinquent property taxes, the county trustee shall file a plan with the comptroller of the treasury at least thirty (30) days prior to the acceptance of the payments. The plan shall indicate that the county trustee's office has the accounting system technology to implement a program for partial payment of delinquent property taxes. The plan shall also indicate whether the program will be implemented within the existing operating resources of the office or indicate prior approval of the county legislative body if additional operating resources are needed. (3) The delinquent date for property taxes and penalties and interest applicable to delinquent property taxes shall not be affected by application of a partial payment system established in the county. (4) Penalties and interest shall apply only to the amount of delinquent property taxes remaining due. (5) If a partial payment of delinquent property taxes is accepted, the partial payment does not release the tax lien on the property upon which the taxes were assessed.
(1) Notwithstanding any general law or any private act to the contrary, the county trustee may accept partial payments of delinquent property taxes, including, but not limited to, payment by electronic transfers, bank customer preauthorized payments, wire transfers or ACH credits. If the entire amount of delinquent taxes due is not paid prior to the date the trustee delivers the delinquent tax lists to the delinquent tax attorney, the entire property shall be subject to the tax lien and enforcement by a tax sale or other legally-authorized procedures.
(2) Prior to any county trustee accepting partial payment of delinquent property taxes, the county trustee shall file a plan with the comptroller of the treasury at least thirty (30) days prior to the acceptance of the payments. The plan shall indicate that the county trustee's office has the accounting system technology to implement a program for partial payment of delinquent property taxes. The plan shall also indicate whether the program will be implemented within the existing operating resources of the office or indicate prior approval of the county legislative body if additional operating resources are needed.
(3) The delinquent date for property taxes and penalties and interest applicable to delinquent property taxes shall not be affected by application of a partial payment system established in the county.
(4) Penalties and interest shall apply only to the amount of delinquent property taxes remaining due.
(5) If a partial payment of delinquent property taxes is accepted, the partial payment does not release the tax lien on the property upon which the taxes were assessed.
Acts 1907, ch. 602, § 49; Shan., §§ 880, 881, 883, 884; Acts 1923, ch. 77, § 4; Shan. Supp., § 913b7; mod. Code 1932, §§ 1565, 1567, 1568, 1581; Acts 1939, ch. 198, §§ 1, 2; C. Supp. 1950, §§ 1567, 1568; Acts 1978, ch. 673, § 1; T.C.A. (orig. ed.), §§ 67-1302, 67-1303, 67-1312; Acts 1984, ch. 675, § 3; 2011 , ch. 160, § 1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Tenn. Code Ann. § 67-6-336 — TN Code / Title 67 / Chapter 6 / Section 67-6-336
Used factory-manufactured structures
Status: in_force

There is exempt from the sales and use tax imposed by this chapter the sale or use of a used factory-manufactured structure to the extent that the Tennessee sales and use tax applicable to such structure was paid in its initial sale or use in this state. Acts 1986, ch. 733, § 3.
There is exempt from the sales and use tax imposed by this chapter the sale or use of a used factory-manufactured structure to the extent that the Tennessee sales and use tax applicable to such structure was paid in its initial sale or use in this state.
Acts 1986, ch. 733, § 3.
Tenn. Code Ann. § 67-6-517 — TN Code / Title 67 / Chapter 6 / Section 67-6-517
Delinquency - Determination and collection of tax
Status: in_force

(a) In the event any dealer fails to make a report and pay the tax as provided by this chapter, or in case any dealer makes a grossly incorrect report, or a report that is false or fraudulent, it shall be the duty of the commissioner to make an estimate for the taxable period of retail sales of such dealer, or of the gross proceeds for rentals or leases of tangible personal property by the dealer, estimating the purchase price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in this state, and assess and collect the tax and interest, plus penalty, if such have accrued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the dealer. (b) If any dealer subject to make and file a return required by any provision of this chapter fails to render such return within the time required or renders a return which is false or fraudulent in that it contains statements that differ from the true gross sales, purchases, leases or rentals taxable under this chapter, or otherwise fails to comply with this chapter for the taxable period for which the return is made, the commissioner shall give the dealer ten (10) days' notice in writing requiring the dealer to appear before the commissioner or the commissioner's assistant with such books, records and papers as the commissioner may require relating to the business of the dealer for such taxable period; and the commissioner may require the dealer or the agents and employees of such dealer to give testimony or to answer interrogatories under oath administered by the commissioner or the commissioner's assistants respecting the sale at retail, the use, consumption, or distribution, or storage for use or consumption in this state or lease or rental of tangible personal property subject to tax or the failure to make report thereof as provided in this chapter. (c) If any dealer fails to make any such return or refuses to permit an examination of such books, records or papers, or to appear and answer questions within the scope of such investigation relating to the sale, use, consumption, distribution, storage, lease or rental of tangible personal property, the commissioner is authorized to make an assessment based upon such information as may be available to the commissioner and to issue a distress warrant for the collection of any such taxes, interest or penalties found to be due. Any such assessment shall be deemed prima facie correct. (d) In the event the dealer has imported the tangible personal property and fails to produce an invoice showing the purchase price of the articles as defined in this chapter, which are subject to tax, or the invoice does not reflect the true or actual purchase price as defined in this chapter, then the commissioner shall ascertain, in any manner feasible, the true purchase price, and assess and collect the tax with interest plus penalty, if such have accrued on the true purchase price as assessed by the commissioner; the assessment so made shall be considered prima facie correct, and the duty shall be on the dealer to show the contrary. (e) In the case of the lease or rental of tangible personal property, if the consideration given or reported by the dealer does not, in the judgment of the commissioner, represent the true or actual consideration, then the commissioner is authorized to fix the same and collect the tax thereon in the same manner as provided in this section, with interest plus penalty, if such have accrued. Acts 1947, ch. 3, §§ 8, 10; C. Supp. 1950, §§ 1248.67, 1248.69, 1248.70, 1248.74 (Williams, §§ 1328.30, 1328.32); Acts 1965, ch. 285, § 1; T.C.A. (orig. ed.), §§ 67-3029 -- 67-3032; Acts 2003, ch. 357, § 4; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 71.
(a) In the event any dealer fails to make a report and pay the tax as provided by this chapter, or in case any dealer makes a grossly incorrect report, or a report that is false or fraudulent, it shall be the duty of the commissioner to make an estimate for the taxable period of retail sales of such dealer, or of the gross proceeds for rentals or leases of tangible personal property by the dealer, estimating the purchase price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in this state, and assess and collect the tax and interest, plus penalty, if such have accrued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the dealer.
(b) If any dealer subject to make and file a return required by any provision of this chapter fails to render such return within the time required or renders a return which is false or fraudulent in that it contains statements that differ from the true gross sales, purchases, leases or rentals taxable under this chapter, or otherwise fails to comply with this chapter for the taxable period for which the return is made, the commissioner shall give the dealer ten (10) days' notice in writing requiring the dealer to appear before the commissioner or the commissioner's assistant with such books, records and papers as the commissioner may require relating to the business of the dealer for such taxable period; and the commissioner may require the dealer or the agents and employees of such dealer to give testimony or to answer interrogatories under oath administered by the commissioner or the commissioner's assistants respecting the sale at retail, the use, consumption, or distribution, or storage for use or consumption in this state or lease or rental of tangible personal property subject to tax or the failure to make report thereof as provided in this chapter.
(c) If any dealer fails to make any such return or refuses to permit an examination of such books, records or papers, or to appear and answer questions within the scope of such investigation relating to the sale, use, consumption, distribution, storage, lease or rental of tangible personal property, the commissioner is authorized to make an assessment based upon such information as may be available to the commissioner and to issue a distress warrant for the collection of any such taxes, interest or penalties found to be due. Any such assessment shall be deemed prima facie correct.
(d) In the event the dealer has imported the tangible personal property and fails to produce an invoice showing the purchase price of the articles as defined in this chapter, which are subject to tax, or the invoice does not reflect the true or actual purchase price as defined in this chapter, then the commissioner shall ascertain, in any manner feasible, the true purchase price, and assess and collect the tax with interest plus penalty, if such have accrued on the true purchase price as assessed by the commissioner; the assessment so made shall be considered prima facie correct, and the duty shall be on the dealer to show the contrary.
(e) In the case of the lease or rental of tangible personal property, if the consideration given or reported by the dealer does not, in the judgment of the commissioner, represent the true or actual consideration, then the commissioner is authorized to fix the same and collect the tax thereon in the same manner as provided in this section, with interest plus penalty, if such have accrued.
Acts 1947, ch. 3, §§ 8, 10; C. Supp. 1950, §§ 1248.67, 1248.69, 1248.70, 1248.74 (Williams, §§ 1328.30, 1328.32); Acts 1965, ch. 285, § 1; T.C.A. (orig. ed.), §§ 67-3029 -- 67-3032; Acts 2003, ch. 357, § 4; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 71.
Tenn. Code Ann. § 67-6-317 — TN Code / Title 67 / Chapter 6 / Section 67-6-317
Public safety or public works-related goods sold to nonprofit property owners association
Status: in_force

(a) There is exempted from the sales and use tax imposed by this chapter any sales of public safety or public works-related goods to a nonprofit property owners association that has received a determination of exemption from the internal revenue service under the Internal Revenue Code § 501(c)(4) and that has more than one hundred (100) miles of roads maintained by the property owners association. (b) Any exemption granted under subsection (a) only applies to sales made directly to the exempt property owners association. There is no exemption for sales made to an independent contractor with any such exempt association. (c) No dealer shall sell, and no property owners association shall use, any tangible personal property under the claim that the tangible personal property is exempt from the sales or use tax levied by this chapter, where the exemption from taxation is claimed because the user is entitled to an exemption under subsection (a), unless the user has issued to it by the commissioner an exemption certificate declaring that such association is entitled to the exemption provided for by subsection (a). An association that has obtained an exemption certificate issued by the commissioner shall provide a dealer with a copy of the certificate of exemption, which must include the exemption account number included on the certificate issued by the commissioner. The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption. (d) In the event a property owners association uses its exemption authorization to purchase other goods not exempted, the association shall be liable for applicable tax, penalty, and interest. (e) The exemption granted under subsection (a) is limited to twenty-five thousand dollars ($25,000) in sales and use taxes each year that would otherwise be imposed. (f) For purposes of this section, "public safety or public works-related goods" means equipment and supplies used: (1) In the construction or maintenance of utilities, roads, culverts, curbs, sidewalks, parks, landscaping, docks and dock facilities, sewage and wastewater systems, and flood control and drainage systems, including storm water sewers and drains; and (2) For firefighting, security, and emergency medical services, including fire alarm and emergency alert systems. Added by 2019 Tenn. Acts, ch. 400, s 1, eff. 7/1/2019.
(a) There is exempted from the sales and use tax imposed by this chapter any sales of public safety or public works-related goods to a nonprofit property owners association that has received a determination of exemption from the internal revenue service under the Internal Revenue Code § 501(c)(4) and that has more than one hundred (100) miles of roads maintained by the property owners association.
(b) Any exemption granted under subsection (a) only applies to sales made directly to the exempt property owners association. There is no exemption for sales made to an independent contractor with any such exempt association.
(c) No dealer shall sell, and no property owners association shall use, any tangible personal property under the claim that the tangible personal property is exempt from the sales or use tax levied by this chapter, where the exemption from taxation is claimed because the user is entitled to an exemption under subsection (a), unless the user has issued to it by the commissioner an exemption certificate declaring that such association is entitled to the exemption provided for by subsection (a). An association that has obtained an exemption certificate issued by the commissioner shall provide a dealer with a copy of the certificate of exemption, which must include the exemption account number included on the certificate issued by the commissioner. The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption.
(d) In the event a property owners association uses its exemption authorization to purchase other goods not exempted, the association shall be liable for applicable tax, penalty, and interest.
(e) The exemption granted under subsection (a) is limited to twenty-five thousand dollars ($25,000) in sales and use taxes each year that would otherwise be imposed.
(f) For purposes of this section, "public safety or public works-related goods" means equipment and supplies used: (1) In the construction or maintenance of utilities, roads, culverts, curbs, sidewalks, parks, landscaping, docks and dock facilities, sewage and wastewater systems, and flood control and drainage systems, including storm water sewers and drains; and (2) For firefighting, security, and emergency medical services, including fire alarm and emergency alert systems.
(1) In the construction or maintenance of utilities, roads, culverts, curbs, sidewalks, parks, landscaping, docks and dock facilities, sewage and wastewater systems, and flood control and drainage systems, including storm water sewers and drains; and
(2) For firefighting, security, and emergency medical services, including fire alarm and emergency alert systems.
Added by 2019 Tenn. Acts, ch. 400, s 1, eff. 7/1/2019.
Tenn. Code Ann. § 67-8-705 — TN Code / Title 67 / Chapter 8 / Section 67-8-705
Promulgation of rules and regulations
Status: in_force

The commissioner is authorized to promulgate rules and regulations and to design forms to implement this part. Acts 1989, ch. 236, § 7.
The commissioner is authorized to promulgate rules and regulations and to design forms to implement this part.
Acts 1989, ch. 236, § 7.
Tenn. Code Ann. § 67-5-1803 — TN Code / Title 67 / Chapter 5 / Section 67-5-1803
Late billing in certain counties
Status: in_force

(a) The county trustee of any county of this state where the billing could not be made on personalty tax prior to the delinquent date of tax is authorized and empowered to waive any delinquent interest and penalty on tax for a period of ninety (90) days from the billing date; provided, that, should this tax not be paid within the ninety-day grace period provided in this subsection (a), the tax reverts to a delinquent status and delinquent interest and penalty accrue as prescribed under [former] § 67-1-801(b) [repealed]. (b) This section shall apply only to counties having a population of at least two hundred thousand (200,000) or more, according to the 1970 federal census or any subsequent federal census; provided, that this section does not apply to any county having a metropolitan form of government. Acts 1972, ch. 695, §§ 1, 3; T.C.A., § 67-1122.
(a) The county trustee of any county of this state where the billing could not be made on personalty tax prior to the delinquent date of tax is authorized and empowered to waive any delinquent interest and penalty on tax for a period of ninety (90) days from the billing date; provided, that, should this tax not be paid within the ninety-day grace period provided in this subsection (a), the tax reverts to a delinquent status and delinquent interest and penalty accrue as prescribed under [former] § 67-1-801(b) [repealed].
(b) This section shall apply only to counties having a population of at least two hundred thousand (200,000) or more, according to the 1970 federal census or any subsequent federal census; provided, that this section does not apply to any county having a metropolitan form of government.
Acts 1972, ch. 695, §§ 1, 3; T.C.A., § 67-1122.
Tenn. Code Ann. § 67-4-717 — TN Code / Title 67 / Chapter 4 / Section 67-4-717
State and local privilege tax imposition for persons with a substantial nexus in the state and engaged in any vocation, occupation, business or business activity - Distributing state and local business tax
Status: in_force

(a) (1) Except as otherwise provided in this part, all persons with a substantial nexus in this state during the tax period and engaged in this state in any vocation, occupation, business, or business activity set forth as taxable under § 67-4-708(1)-(5) , with or without establishing a physical location, outlet, or other place of business in the state, shall be subject to the tax levied by § 67-4-704 . For purposes of this section, the phrase "engaged in this state" shall include, but not be limited to, any of the following: (A) The sale of tangible personal property that is shipped or delivered to a location in this state; (B) The sale of a service that is delivered to a location in this state; (C) The leasing of tangible personal property that is located in this state; or (D) Making sales as a natural gas marketer to customers located within this state through the presence in this state of the seller's property, through the holding of pipeline capacity by the seller on pipelines located in this state, or through the presence in this state of the seller's employees, agents, independent contractors, or other representatives acting on behalf of the seller to solicit orders, provide customer service, or conduct other activities in furtherance of such sales. For purposes of this subdivision (a)(1)(D), the phrase "presence in this state of the seller's property" shall include property owned by the seller in this state during delivery to the customer, whether in a pipeline or otherwise. (2) All persons that are subject to the tax levied by § 67-4-704 and have a physical location, outlet, or other place of business within a municipality in this state shall be subject to the tax levied by § 67-4-705 . Persons that do not have a physical location, outlet, or other place of business within a municipality in this state shall not be subject to the tax levied by § 67-4-705 . (b) (1) For purposes of distributing the state business tax as provided in § 67-4-724(a) , receipts from sales made by a person subject to the tax levied by § 67-4-704 shall be sourced to the county in which the person's established physical location, outlet, or other place of business is located. Receipts from sales made by persons operating from an established physical location, outlet, or other place of business in one (1) county who extend their operations into other counties without establishing a physical location, outlet, or other place of business therein shall be sourced to the county in which the person's established physical location, outlet, or other place of business is located. If the person has no established physical location, outlet, or other place of business in the state, then such receipts shall be sourced to the state and the taxes shall be earmarked and allocated to the state's general fund in accordance with § 67-4-724(a)(5) . (2) Notwithstanding subdivision (b)(1), receipts from all taxable sales of any services or tangible personal property by a provider of video programming services, as defined in § 67-6-102 , shall be sourced to the county where the property or service is received by the customer, regardless of whether the provider has a physical location, outlet, or other place of business in that county. (3) Notwithstanding subdivision (b)(1), compensation of more than one hundred thousand dollars ($100,000) from contracts performed in one (1) county by a person described in § 67-4-708(4)(A) shall be sourced to that county as provided in § 67-4-709(4)(A)(ii) and the tax on such compensation shall be distributed to that county pursuant to § 67-4-724(a) . Compensation of one hundred thousand dollars ($100,000) or less from contracts performed in one (1) county by a person described in § 67-4-708(4)(A) shall be sourced to the county of such person's domicile or location. If such person does not have a domicile or location in the state, such compensation shall be earmarked and allocated to the state's general fund in accordance with § 67-4-724(a)(5) . (c) (1) For purposes of levying the tax set forth in § 67-4-705 , receipts from sales made by a person subject to the tax levied by § 67-4-705 shall be sourced to the incorporated municipality in which the person's established physical location, outlet, or other place of business is located and shall be subject to the tax, if any, that is levied by such incorporated municipality. Receipts from sales made by persons operating from an established physical location, outlet, or other place of business in one (1) incorporated municipality who extend their operations outside the boundaries of the incorporated municipality that levied the tax without establishing a physical location, outlet, or other place of business outside such incorporated municipality shall be sourced to the incorporated municipality in which the person's established physical location, outlet, or other place of business is located and shall be subject to the tax, if any, that is levied by such incorporated municipality. If the person has no established physical location, outlet, or other place of business in the state, then such receipts shall not be subject to tax under § 67-4-705 . (2) Notwithstanding subdivision (c)(1), receipts from all taxable sales of any services or tangible personal property by a provider of video programming services, as defined in § 67-6-102 , shall be sourced to the incorporated municipality where the property or service is received by the customer, regardless of whether the provider has a physical location, outlet, or other place of business in that incorporated municipality. (3) Notwithstanding subdivision (c)(1), compensation of more than one hundred thousand dollars ($100,000) from contracts performed in one (1) incorporated municipality by a person described in § 67-4-708(4)(A) shall be sourced to that incorporated municipality as provided in § 67-4-709(4)(A)(ii) and such compensation shall be subject to the tax, if any, that is levied by such incorporated municipality. Compensation of one hundred thousand dollars ($100,000) or less from contracts performed in one (1) incorporated municipality by a person described in § 67-4-708(4)(A) shall be sourced to the incorporated municipality of such person's domicile or location; provided, if such person does not have a domicile or location in the state, such compensation shall not be subject to tax under § 67-4-705 . Amended by 2023 Tenn. Acts, ch. 377, s 8, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023. Amended by 2023 Tenn. Acts, ch. 377, s 7, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023. Amended by 2015 Tenn. Acts, ch. 514, s 5, eff. 1/1/2016. Amended by 2014 Tenn. Acts, ch. 942,s 5, eff. 7/1/2014. Added by 2013 Tenn. Acts, ch. 313, s 18, eff. 1/1/2014.
(a) (1) Except as otherwise provided in this part, all persons with a substantial nexus in this state during the tax period and engaged in this state in any vocation, occupation, business, or business activity set forth as taxable under § 67-4-708(1)-(5) , with or without establishing a physical location, outlet, or other place of business in the state, shall be subject to the tax levied by § 67-4-704 . For purposes of this section, the phrase "engaged in this state" shall include, but not be limited to, any of the following: (A) The sale of tangible personal property that is shipped or delivered to a location in this state; (B) The sale of a service that is delivered to a location in this state; (C) The leasing of tangible personal property that is located in this state; or (D) Making sales as a natural gas marketer to customers located within this state through the presence in this state of the seller's property, through the holding of pipeline capacity by the seller on pipelines located in this state, or through the presence in this state of the seller's employees, agents, independent contractors, or other representatives acting on behalf of the seller to solicit orders, provide customer service, or conduct other activities in furtherance of such sales. For purposes of this subdivision (a)(1)(D), the phrase "presence in this state of the seller's property" shall include property owned by the seller in this state during delivery to the customer, whether in a pipeline or otherwise. (2) All persons that are subject to the tax levied by § 67-4-704 and have a physical location, outlet, or other place of business within a municipality in this state shall be subject to the tax levied by § 67-4-705 . Persons that do not have a physical location, outlet, or other place of business within a municipality in this state shall not be subject to the tax levied by § 67-4-705 .
(1) Except as otherwise provided in this part, all persons with a substantial nexus in this state during the tax period and engaged in this state in any vocation, occupation, business, or business activity set forth as taxable under § 67-4-708(1)-(5) , with or without establishing a physical location, outlet, or other place of business in the state, shall be subject to the tax levied by § 67-4-704 . For purposes of this section, the phrase "engaged in this state" shall include, but not be limited to, any of the following: (A) The sale of tangible personal property that is shipped or delivered to a location in this state; (B) The sale of a service that is delivered to a location in this state; (C) The leasing of tangible personal property that is located in this state; or (D) Making sales as a natural gas marketer to customers located within this state through the presence in this state of the seller's property, through the holding of pipeline capacity by the seller on pipelines located in this state, or through the presence in this state of the seller's employees, agents, independent contractors, or other representatives acting on behalf of the seller to solicit orders, provide customer service, or conduct other activities in furtherance of such sales. For purposes of this subdivision (a)(1)(D), the phrase "presence in this state of the seller's property" shall include property owned by the seller in this state during delivery to the customer, whether in a pipeline or otherwise.
(A) The sale of tangible personal property that is shipped or delivered to a location in this state;
(B) The sale of a service that is delivered to a location in this state;
(C) The leasing of tangible personal property that is located in this state; or
(D) Making sales as a natural gas marketer to customers located within this state through the presence in this state of the seller's property, through the holding of pipeline capacity by the seller on pipelines located in this state, or through the presence in this state of the seller's employees, agents, independent contractors, or other representatives acting on behalf of the seller to solicit orders, provide customer service, or conduct other activities in furtherance of such sales. For purposes of this subdivision (a)(1)(D), the phrase "presence in this state of the seller's property" shall include property owned by the seller in this state during delivery to the customer, whether in a pipeline or otherwise.
(2) All persons that are subject to the tax levied by § 67-4-704 and have a physical location, outlet, or other place of business within a municipality in this state shall be subject to the tax levied by § 67-4-705 . Persons that do not have a physical location, outlet, or other place of business within a municipality in this state shall not be subject to the tax levied by § 67-4-705 .
(b) (1) For purposes of distributing the state business tax as provided in § 67-4-724(a) , receipts from sales made by a person subject to the tax levied by § 67-4-704 shall be sourced to the county in which the person's established physical location, outlet, or other place of business is located. Receipts from sales made by persons operating from an established physical location, outlet, or other place of business in one (1) county who extend their operations into other counties without establishing a physical location, outlet, or other place of business therein shall be sourced to the county in which the person's established physical location, outlet, or other place of business is located. If the person has no established physical location, outlet, or other place of business in the state, then such receipts shall be sourced to the state and the taxes shall be earmarked and allocated to the state's general fund in accordance with § 67-4-724(a)(5) . (2) Notwithstanding subdivision (b)(1), receipts from all taxable sales of any services or tangible personal property by a provider of video programming services, as defined in § 67-6-102 , shall be sourced to the county where the property or service is received by the customer, regardless of whether the provider has a physical location, outlet, or other place of business in that county. (3) Notwithstanding subdivision (b)(1), compensation of more than one hundred thousand dollars ($100,000) from contracts performed in one (1) county by a person described in § 67-4-708(4)(A) shall be sourced to that county as provided in § 67-4-709(4)(A)(ii) and the tax on such compensation shall be distributed to that county pursuant to § 67-4-724(a) . Compensation of one hundred thousand dollars ($100,000) or less from contracts performed in one (1) county by a person described in § 67-4-708(4)(A) shall be sourced to the county of such person's domicile or location. If such person does not have a domicile or location in the state, such compensation shall be earmarked and allocated to the state's general fund in accordance with § 67-4-724(a)(5) .
(1) For purposes of distributing the state business tax as provided in § 67-4-724(a) , receipts from sales made by a person subject to the tax levied by § 67-4-704 shall be sourced to the county in which the person's established physical location, outlet, or other place of business is located. Receipts from sales made by persons operating from an established physical location, outlet, or other place of business in one (1) county who extend their operations into other counties without establishing a physical location, outlet, or other place of business therein shall be sourced to the county in which the person's established physical location, outlet, or other place of business is located. If the person has no established physical location, outlet, or other place of business in the state, then such receipts shall be sourced to the state and the taxes shall be earmarked and allocated to the state's general fund in accordance with § 67-4-724(a)(5) .
(2) Notwithstanding subdivision (b)(1), receipts from all taxable sales of any services or tangible personal property by a provider of video programming services, as defined in § 67-6-102 , shall be sourced to the county where the property or service is received by the customer, regardless of whether the provider has a physical location, outlet, or other place of business in that county.
(3) Notwithstanding subdivision (b)(1), compensation of more than one hundred thousand dollars ($100,000) from contracts performed in one (1) county by a person described in § 67-4-708(4)(A) shall be sourced to that county as provided in § 67-4-709(4)(A)(ii) and the tax on such compensation shall be distributed to that county pursuant to § 67-4-724(a) . Compensation of one hundred thousand dollars ($100,000) or less from contracts performed in one (1) county by a person described in § 67-4-708(4)(A) shall be sourced to the county of such person's domicile or location. If such person does not have a domicile or location in the state, such compensation shall be earmarked and allocated to the state's general fund in accordance with § 67-4-724(a)(5) .
(c) (1) For purposes of levying the tax set forth in § 67-4-705 , receipts from sales made by a person subject to the tax levied by § 67-4-705 shall be sourced to the incorporated municipality in which the person's established physical location, outlet, or other place of business is located and shall be subject to the tax, if any, that is levied by such incorporated municipality. Receipts from sales made by persons operating from an established physical location, outlet, or other place of business in one (1) incorporated municipality who extend their operations outside the boundaries of the incorporated municipality that levied the tax without establishing a physical location, outlet, or other place of business outside such incorporated municipality shall be sourced to the incorporated municipality in which the person's established physical location, outlet, or other place of business is located and shall be subject to the tax, if any, that is levied by such incorporated municipality. If the person has no established physical location, outlet, or other place of business in the state, then such receipts shall not be subject to tax under § 67-4-705 . (2) Notwithstanding subdivision (c)(1), receipts from all taxable sales of any services or tangible personal property by a provider of video programming services, as defined in § 67-6-102 , shall be sourced to the incorporated municipality where the property or service is received by the customer, regardless of whether the provider has a physical location, outlet, or other place of business in that incorporated municipality. (3) Notwithstanding subdivision (c)(1), compensation of more than one hundred thousand dollars ($100,000) from contracts performed in one (1) incorporated municipality by a person described in § 67-4-708(4)(A) shall be sourced to that incorporated municipality as provided in § 67-4-709(4)(A)(ii) and such compensation shall be subject to the tax, if any, that is levied by such incorporated municipality. Compensation of one hundred thousand dollars ($100,000) or less from contracts performed in one (1) incorporated municipality by a person described in § 67-4-708(4)(A) shall be sourced to the incorporated municipality of such person's domicile or location; provided, if such person does not have a domicile or location in the state, such compensation shall not be subject to tax under § 67-4-705 .
(1) For purposes of levying the tax set forth in § 67-4-705 , receipts from sales made by a person subject to the tax levied by § 67-4-705 shall be sourced to the incorporated municipality in which the person's established physical location, outlet, or other place of business is located and shall be subject to the tax, if any, that is levied by such incorporated municipality. Receipts from sales made by persons operating from an established physical location, outlet, or other place of business in one (1) incorporated municipality who extend their operations outside the boundaries of the incorporated municipality that levied the tax without establishing a physical location, outlet, or other place of business outside such incorporated municipality shall be sourced to the incorporated municipality in which the person's established physical location, outlet, or other place of business is located and shall be subject to the tax, if any, that is levied by such incorporated municipality. If the person has no established physical location, outlet, or other place of business in the state, then such receipts shall not be subject to tax under § 67-4-705 .
(2) Notwithstanding subdivision (c)(1), receipts from all taxable sales of any services or tangible personal property by a provider of video programming services, as defined in § 67-6-102 , shall be sourced to the incorporated municipality where the property or service is received by the customer, regardless of whether the provider has a physical location, outlet, or other place of business in that incorporated municipality.
(3) Notwithstanding subdivision (c)(1), compensation of more than one hundred thousand dollars ($100,000) from contracts performed in one (1) incorporated municipality by a person described in § 67-4-708(4)(A) shall be sourced to that incorporated municipality as provided in § 67-4-709(4)(A)(ii) and such compensation shall be subject to the tax, if any, that is levied by such incorporated municipality. Compensation of one hundred thousand dollars ($100,000) or less from contracts performed in one (1) incorporated municipality by a person described in § 67-4-708(4)(A) shall be sourced to the incorporated municipality of such person's domicile or location; provided, if such person does not have a domicile or location in the state, such compensation shall not be subject to tax under § 67-4-705 .
Amended by 2023 Tenn. Acts, ch. 377, s 8, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023.
Amended by 2023 Tenn. Acts, ch. 377, s 7, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023.
Amended by 2015 Tenn. Acts, ch. 514, s 5, eff. 1/1/2016.
Amended by 2014 Tenn. Acts, ch. 942,s 5, eff. 7/1/2014.
Added by 2013 Tenn. Acts, ch. 313, s 18, eff. 1/1/2014.
Tenn. Code Ann. § 67-3-905 — TN Code / Title 67 / Chapter 3 / Section 67-3-905
Diesel tax, compressed natural gas, and prepaid user diesel tax - Allocation of proceeds
Status: in_force

(a) The tax imposed pursuant to §§ 67-3-202 , 67-3-1113 , and 67-3-1309 , shall be allocated and distributed in the following order and manner: (1) One and sixty-two hundredths percent (1.62%) to the general fund; (2) Twenty-four and seventy-five hundredths percent (24.75%) to the counties of the state to become a part of the county highway fund in the following manner: (A) Fifty percent (50%) equally among all counties; (B) Twenty-five percent (25%) on the basis of population; and (C) Twenty-five percent (25%) on the basis of area; (3) Twelve and thirty-eight hundredths percent (12.38%) to municipalities, as defined in § 54-4-201 , on the basis set out as § 54-4-203 ; and (4) Sixty-one and twenty-five hundredths percent (61.25%) to the highway fund. (b) Revenues from the increases in taxes imposed by chapter 931 of the Public Acts of 1986, shall be distributed and allocated as follows: (1) Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and (2) All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a twelve-year cycle of resurfacing within the period between 1986 and 1998; and for new construction in the primary system of highways over the period from 1986 to 1999. (c) All revenues and investment income derived from the increase in the motor vehicle fuel use tax imposed by chapter 46 of the Public Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b). (d) Revenue from the one cent (1¢) increase from sixteen cents (16¢) to seventeen cents (17¢) in the tax imposed by chapter 241 of the Public Acts of 1989, effective April 1, 1990, and all investment income derived therefrom, shall be placed in the state highway fund and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b). (e) Revenues derived under § 67-3-202 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be apportioned and distributed in the following manner: (1) Seventeen and five-tenths percent (17.5%) to the various counties of the state on the basis set forth in § 54-4-103 ; (2) Eight and eight-tenths percent (8.8%) to the various municipalities, as defined by § 54-4-201 , on the basis set forth in § 54-4-203 ; and (3) Seventy-three and seven-tenths percent (73.7%) to the highway fund. (f) Revenues derived under § 67-3-1113 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund. Amended by 2017 Tenn. Acts, ch. 181, s 21, eff. 7/1/2017. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2005.
(a) The tax imposed pursuant to §§ 67-3-202 , 67-3-1113 , and 67-3-1309 , shall be allocated and distributed in the following order and manner: (1) One and sixty-two hundredths percent (1.62%) to the general fund; (2) Twenty-four and seventy-five hundredths percent (24.75%) to the counties of the state to become a part of the county highway fund in the following manner: (A) Fifty percent (50%) equally among all counties; (B) Twenty-five percent (25%) on the basis of population; and (C) Twenty-five percent (25%) on the basis of area; (3) Twelve and thirty-eight hundredths percent (12.38%) to municipalities, as defined in § 54-4-201 , on the basis set out as § 54-4-203 ; and (4) Sixty-one and twenty-five hundredths percent (61.25%) to the highway fund.
(1) One and sixty-two hundredths percent (1.62%) to the general fund;
(2) Twenty-four and seventy-five hundredths percent (24.75%) to the counties of the state to become a part of the county highway fund in the following manner: (A) Fifty percent (50%) equally among all counties; (B) Twenty-five percent (25%) on the basis of population; and (C) Twenty-five percent (25%) on the basis of area;
(A) Fifty percent (50%) equally among all counties;
(B) Twenty-five percent (25%) on the basis of population; and
(C) Twenty-five percent (25%) on the basis of area;
(3) Twelve and thirty-eight hundredths percent (12.38%) to municipalities, as defined in § 54-4-201 , on the basis set out as § 54-4-203 ; and
(4) Sixty-one and twenty-five hundredths percent (61.25%) to the highway fund.
(b) Revenues from the increases in taxes imposed by chapter 931 of the Public Acts of 1986, shall be distributed and allocated as follows: (1) Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and (2) All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a twelve-year cycle of resurfacing within the period between 1986 and 1998; and for new construction in the primary system of highways over the period from 1986 to 1999.
(1) Amounts required to be paid to the debt service fund pursuant to title 9, chapter 9; and
(2) All other amounts to the highway fund to be used for accelerating the resurfacing of the state system of highways in order to establish a twelve-year cycle of resurfacing within the period between 1986 and 1998; and for new construction in the primary system of highways over the period from 1986 to 1999.
(c) All revenues and investment income derived from the increase in the motor vehicle fuel use tax imposed by chapter 46 of the Public Acts of 1989 shall be placed in the state highway fund, and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).
(d) Revenue from the one cent (1¢) increase from sixteen cents (16¢) to seventeen cents (17¢) in the tax imposed by chapter 241 of the Public Acts of 1989, effective April 1, 1990, and all investment income derived therefrom, shall be placed in the state highway fund and shall not be subject to the apportionment and distribution provisions of subsections (a) and (b).
(e) Revenues derived under § 67-3-202 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be apportioned and distributed in the following manner: (1) Seventeen and five-tenths percent (17.5%) to the various counties of the state on the basis set forth in § 54-4-103 ; (2) Eight and eight-tenths percent (8.8%) to the various municipalities, as defined by § 54-4-201 , on the basis set forth in § 54-4-203 ; and (3) Seventy-three and seven-tenths percent (73.7%) to the highway fund.
(1) Seventeen and five-tenths percent (17.5%) to the various counties of the state on the basis set forth in § 54-4-103 ;
(2) Eight and eight-tenths percent (8.8%) to the various municipalities, as defined by § 54-4-201 , on the basis set forth in § 54-4-203 ; and
(3) Seventy-three and seven-tenths percent (73.7%) to the highway fund.
(f) Revenues derived under § 67-3-1113 from the increase in taxes imposed by chapter 181 of the Public Acts of 2017 shall be distributed to the highway fund.
Amended by 2017 Tenn. Acts, ch. 181, s 21, eff. 7/1/2017.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2005.
Tenn. Code Ann. § 67-4-2114 — TN Code / Title 67 / Chapter 4 / Section 67-4-2114
Annual return - Contents - Financial unitary businesses
Status: in_force

(a) Every taxpayer liable for the tax imposed by this part shall file with the commissioner of revenue on such form as the commissioner may prescribe an accurate and complete return, signed by its president or other principal officer under penalty of perjury, which report shall contain the following data: (1) The name of the taxpayer, the state in which chartered or otherwise organized, the location of its principal place of business in this state and the location of its principal or home office; (2) If applicable, the amount of capital stock subscribed and paid in, the amount issued and outstanding, the amount of surplus and undivided profits or, if applicable, the amount or net worth, assets minus liabilities, together with the book value of each share of such stock as shown by the books and records of the corporation at the close of its last fiscal year; (3) A comparative balance sheet as of the beginning and close of the last fiscal year as shown by the books and records of the taxpayer; and (4) Such other and further information as may be required by the commissioner for the reasonable enforcement of this part. (b) By the enumeration of the specific data required in subsection (a), it is not intended to divest the commissioner of the commissioner's right to require all information that the commissioner may deem necessary for the enforcement of this part. (c) (1) Financial institutions subject to tax in this state that are members of a unitary group, as defined in § 67-4-2004 , shall file a combined return, and pay the tax imposed by this part, after apportionment, based on all operations of the unitary business. This report shall include the information set out in subsections (a) and (b), for every member of the unitary group, even if some of the members would not otherwise be subject to taxation under this part. Dividends, receipts and expenses resulting from transactions between members of a unitary group shall be excluded from the return, for purposes of apportionment under § 67-4-2118 . The members shall designate one (1) member that would otherwise be subject to tax on a separate entity basis to file the combined return. Except as provided in subdivision (c)(2), each member subject to tax in this state shall be jointly and severally liable for the tax imposed by this part with regard to the unitary business. (2) Joint and several liability for the tax imposed by this part with regard to the unitary business shall not apply to any member that is a limited liability company, limited liability partnership, or limited partnership and meets the criteria set forth either in subdivision (c)(2)(A) or (c)(2)(B): (A) (i) The member was formed and operated for the primary purpose of acquiring, from one (1) or more of its direct or indirect owners, notes, accounts receivable, installment sale contracts, or similar evidences of indebtedness; and (ii) The member has pledged substantially all of its assets as security, directly or indirectly, for third party borrowings or securitized indebtedness acquired by third parties; or (B) Substantially all of whose assets consist of assets described in subdivision (c)(2)(A)(i), cash and cash equivalents, third party debt securities, or equity interests in entities satisfying the requirements of subdivision (c)(2)(A). (3) For the purposes of subdivision (c)(2), the following shall apply: (A) The requirements of subdivision (c)(2)(A)(i) shall be satisfied by the presence of language in the entity's organizational or other governing documents expressly stating that the purpose of the entity is to acquire, own, manage, protect, conserve and sell or otherwise dispose of assets described in subdivision (c)(2)(A)(i), cash and cash equivalents, and third party debt securities; to enter into and perform its obligations under its organizational documents, any documents relating to the acquisition of the assets or any third party borrowing or securitized indebtedness to which the entity is a party; and to engage in activities related or incidental to the purposes in this subdivision (c)(3)(A) and necessary or appropriate for the purposes in this subdivision (c)(3)(A); (B) "Substantially all" as set forth in subdivision (c)(2) means at least two-thirds (66.67%) of the entity's assets as determined by fair market value. (d) Persons subject to tax in this state that are members of a captive REIT affiliated group, as defined in § 67-4-2004 , shall file a combined return and pay the tax imposed by this part, after apportionment, based on all operations of the entire captive REIT affiliated group. The return required by this section shall include the information set out in subsections (a) and (b) for every member of the affiliated group, even if some of the members would not otherwise be subject to taxation under this part. The members of the group shall designate one (1) member that would otherwise be subject to tax on a separate entity basis to file the combined return. Each member subject to tax in this state shall be jointly and severally liable for the tax imposed by this part with regard to the affiliated group. Acts 1999, ch. 406, § 4; 2005, ch. 499, § 81; 2007, ch. 602, § 20; 2010, ch. 1134, § 18.
(a) Every taxpayer liable for the tax imposed by this part shall file with the commissioner of revenue on such form as the commissioner may prescribe an accurate and complete return, signed by its president or other principal officer under penalty of perjury, which report shall contain the following data: (1) The name of the taxpayer, the state in which chartered or otherwise organized, the location of its principal place of business in this state and the location of its principal or home office; (2) If applicable, the amount of capital stock subscribed and paid in, the amount issued and outstanding, the amount of surplus and undivided profits or, if applicable, the amount or net worth, assets minus liabilities, together with the book value of each share of such stock as shown by the books and records of the corporation at the close of its last fiscal year; (3) A comparative balance sheet as of the beginning and close of the last fiscal year as shown by the books and records of the taxpayer; and (4) Such other and further information as may be required by the commissioner for the reasonable enforcement of this part.
(1) The name of the taxpayer, the state in which chartered or otherwise organized, the location of its principal place of business in this state and the location of its principal or home office;
(2) If applicable, the amount of capital stock subscribed and paid in, the amount issued and outstanding, the amount of surplus and undivided profits or, if applicable, the amount or net worth, assets minus liabilities, together with the book value of each share of such stock as shown by the books and records of the corporation at the close of its last fiscal year;
(3) A comparative balance sheet as of the beginning and close of the last fiscal year as shown by the books and records of the taxpayer; and
(4) Such other and further information as may be required by the commissioner for the reasonable enforcement of this part.
(b) By the enumeration of the specific data required in subsection (a), it is not intended to divest the commissioner of the commissioner's right to require all information that the commissioner may deem necessary for the enforcement of this part.
(c) (1) Financial institutions subject to tax in this state that are members of a unitary group, as defined in § 67-4-2004 , shall file a combined return, and pay the tax imposed by this part, after apportionment, based on all operations of the unitary business. This report shall include the information set out in subsections (a) and (b), for every member of the unitary group, even if some of the members would not otherwise be subject to taxation under this part. Dividends, receipts and expenses resulting from transactions between members of a unitary group shall be excluded from the return, for purposes of apportionment under § 67-4-2118 . The members shall designate one (1) member that would otherwise be subject to tax on a separate entity basis to file the combined return. Except as provided in subdivision (c)(2), each member subject to tax in this state shall be jointly and severally liable for the tax imposed by this part with regard to the unitary business. (2) Joint and several liability for the tax imposed by this part with regard to the unitary business shall not apply to any member that is a limited liability company, limited liability partnership, or limited partnership and meets the criteria set forth either in subdivision (c)(2)(A) or (c)(2)(B): (A) (i) The member was formed and operated for the primary purpose of acquiring, from one (1) or more of its direct or indirect owners, notes, accounts receivable, installment sale contracts, or similar evidences of indebtedness; and (ii) The member has pledged substantially all of its assets as security, directly or indirectly, for third party borrowings or securitized indebtedness acquired by third parties; or (B) Substantially all of whose assets consist of assets described in subdivision (c)(2)(A)(i), cash and cash equivalents, third party debt securities, or equity interests in entities satisfying the requirements of subdivision (c)(2)(A). (3) For the purposes of subdivision (c)(2), the following shall apply: (A) The requirements of subdivision (c)(2)(A)(i) shall be satisfied by the presence of language in the entity's organizational or other governing documents expressly stating that the purpose of the entity is to acquire, own, manage, protect, conserve and sell or otherwise dispose of assets described in subdivision (c)(2)(A)(i), cash and cash equivalents, and third party debt securities; to enter into and perform its obligations under its organizational documents, any documents relating to the acquisition of the assets or any third party borrowing or securitized indebtedness to which the entity is a party; and to engage in activities related or incidental to the purposes in this subdivision (c)(3)(A) and necessary or appropriate for the purposes in this subdivision (c)(3)(A); (B) "Substantially all" as set forth in subdivision (c)(2) means at least two-thirds (66.67%) of the entity's assets as determined by fair market value.
(1) Financial institutions subject to tax in this state that are members of a unitary group, as defined in § 67-4-2004 , shall file a combined return, and pay the tax imposed by this part, after apportionment, based on all operations of the unitary business. This report shall include the information set out in subsections (a) and (b), for every member of the unitary group, even if some of the members would not otherwise be subject to taxation under this part. Dividends, receipts and expenses resulting from transactions between members of a unitary group shall be excluded from the return, for purposes of apportionment under § 67-4-2118 . The members shall designate one (1) member that would otherwise be subject to tax on a separate entity basis to file the combined return. Except as provided in subdivision (c)(2), each member subject to tax in this state shall be jointly and severally liable for the tax imposed by this part with regard to the unitary business.
(2) Joint and several liability for the tax imposed by this part with regard to the unitary business shall not apply to any member that is a limited liability company, limited liability partnership, or limited partnership and meets the criteria set forth either in subdivision (c)(2)(A) or (c)(2)(B): (A) (i) The member was formed and operated for the primary purpose of acquiring, from one (1) or more of its direct or indirect owners, notes, accounts receivable, installment sale contracts, or similar evidences of indebtedness; and (ii) The member has pledged substantially all of its assets as security, directly or indirectly, for third party borrowings or securitized indebtedness acquired by third parties; or (B) Substantially all of whose assets consist of assets described in subdivision (c)(2)(A)(i), cash and cash equivalents, third party debt securities, or equity interests in entities satisfying the requirements of subdivision (c)(2)(A).
(A) (i) The member was formed and operated for the primary purpose of acquiring, from one (1) or more of its direct or indirect owners, notes, accounts receivable, installment sale contracts, or similar evidences of indebtedness; and (ii) The member has pledged substantially all of its assets as security, directly or indirectly, for third party borrowings or securitized indebtedness acquired by third parties; or
(i) The member was formed and operated for the primary purpose of acquiring, from one (1) or more of its direct or indirect owners, notes, accounts receivable, installment sale contracts, or similar evidences of indebtedness; and
(ii) The member has pledged substantially all of its assets as security, directly or indirectly, for third party borrowings or securitized indebtedness acquired by third parties; or
(B) Substantially all of whose assets consist of assets described in subdivision (c)(2)(A)(i), cash and cash equivalents, third party debt securities, or equity interests in entities satisfying the requirements of subdivision (c)(2)(A).
(3) For the purposes of subdivision (c)(2), the following shall apply: (A) The requirements of subdivision (c)(2)(A)(i) shall be satisfied by the presence of language in the entity's organizational or other governing documents expressly stating that the purpose of the entity is to acquire, own, manage, protect, conserve and sell or otherwise dispose of assets described in subdivision (c)(2)(A)(i), cash and cash equivalents, and third party debt securities; to enter into and perform its obligations under its organizational documents, any documents relating to the acquisition of the assets or any third party borrowing or securitized indebtedness to which the entity is a party; and to engage in activities related or incidental to the purposes in this subdivision (c)(3)(A) and necessary or appropriate for the purposes in this subdivision (c)(3)(A); (B) "Substantially all" as set forth in subdivision (c)(2) means at least two-thirds (66.67%) of the entity's assets as determined by fair market value.
(A) The requirements of subdivision (c)(2)(A)(i) shall be satisfied by the presence of language in the entity's organizational or other governing documents expressly stating that the purpose of the entity is to acquire, own, manage, protect, conserve and sell or otherwise dispose of assets described in subdivision (c)(2)(A)(i), cash and cash equivalents, and third party debt securities; to enter into and perform its obligations under its organizational documents, any documents relating to the acquisition of the assets or any third party borrowing or securitized indebtedness to which the entity is a party; and to engage in activities related or incidental to the purposes in this subdivision (c)(3)(A) and necessary or appropriate for the purposes in this subdivision (c)(3)(A);
(B) "Substantially all" as set forth in subdivision (c)(2) means at least two-thirds (66.67%) of the entity's assets as determined by fair market value.
(d) Persons subject to tax in this state that are members of a captive REIT affiliated group, as defined in § 67-4-2004 , shall file a combined return and pay the tax imposed by this part, after apportionment, based on all operations of the entire captive REIT affiliated group. The return required by this section shall include the information set out in subsections (a) and (b) for every member of the affiliated group, even if some of the members would not otherwise be subject to taxation under this part. The members of the group shall designate one (1) member that would otherwise be subject to tax on a separate entity basis to file the combined return. Each member subject to tax in this state shall be jointly and severally liable for the tax imposed by this part with regard to the affiliated group.
Acts 1999, ch. 406, § 4; 2005, ch. 499, § 81; 2007, ch. 602, § 20; 2010, ch. 1134, § 18.
Tenn. Code Ann. § 67-3-1205 — TN Code / Title 67 / Chapter 3 / Section 67-3-1205
Waiver of provisions - Temporary and restricted use fuel permits
Status: in_force

(a) The commissioner may waive this part for a freight motor vehicle carrying products of the farm during the seasonal harvest seasons to such an extent as is practical in order to encourage the bringing of farm products to Tennessee plants and mills. The commissioner is vested with authority to issue rules for the enforcement of this exception. (b) (1) The requirements of this part may be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis upon the owner or operator obtaining a temporary fuel permit for the vehicle from the department. (2) The temporary fuel permit may be issued for a period of time not to exceed seven (7) consecutive days and shall be valid only for the particular vehicle for which it has been issued. (3) The department may furnish temporary fuel permits in bulk for issuance by the department or by private wire services and like companies pursuant to contract. (4) The fee for any temporary fuel permit shall be thirty dollars ($30.00). (c) (1) The requirements of this part shall be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis for the purpose of transporting horses, cattle, or other livestock, for exhibition or breeding within this state; provided, that the owner or operator obtains a restricted use fuel permit for the vehicle from the department. (2) Such restricted use fuel permit shall be issued for a period of time of not less than one (1) month nor more than one (1) year, at the discretion of the owner or operator, and shall be valid only for the particular vehicle for which it has been issued and only when such vehicle is transporting horses, cattle, or other livestock, for exhibition or breeding within this state. (3) The fee for such restricted use fuel permit shall be calculated at the rate of ten dollars ($10.00) for each month, and fraction of a month, during which such permit will remain valid. (4) The commissioner is vested with authority to promulgate rules for the implementation and enforcement of this exception. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2305; Acts 2007, ch. 484, § 108.
(a) The commissioner may waive this part for a freight motor vehicle carrying products of the farm during the seasonal harvest seasons to such an extent as is practical in order to encourage the bringing of farm products to Tennessee plants and mills. The commissioner is vested with authority to issue rules for the enforcement of this exception.
(b) (1) The requirements of this part may be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis upon the owner or operator obtaining a temporary fuel permit for the vehicle from the department. (2) The temporary fuel permit may be issued for a period of time not to exceed seven (7) consecutive days and shall be valid only for the particular vehicle for which it has been issued. (3) The department may furnish temporary fuel permits in bulk for issuance by the department or by private wire services and like companies pursuant to contract. (4) The fee for any temporary fuel permit shall be thirty dollars ($30.00).
(1) The requirements of this part may be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis upon the owner or operator obtaining a temporary fuel permit for the vehicle from the department.
(2) The temporary fuel permit may be issued for a period of time not to exceed seven (7) consecutive days and shall be valid only for the particular vehicle for which it has been issued.
(3) The department may furnish temporary fuel permits in bulk for issuance by the department or by private wire services and like companies pursuant to contract.
(4) The fee for any temporary fuel permit shall be thirty dollars ($30.00).
(c) (1) The requirements of this part shall be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis for the purpose of transporting horses, cattle, or other livestock, for exhibition or breeding within this state; provided, that the owner or operator obtains a restricted use fuel permit for the vehicle from the department. (2) Such restricted use fuel permit shall be issued for a period of time of not less than one (1) month nor more than one (1) year, at the discretion of the owner or operator, and shall be valid only for the particular vehicle for which it has been issued and only when such vehicle is transporting horses, cattle, or other livestock, for exhibition or breeding within this state. (3) The fee for such restricted use fuel permit shall be calculated at the rate of ten dollars ($10.00) for each month, and fraction of a month, during which such permit will remain valid. (4) The commissioner is vested with authority to promulgate rules for the implementation and enforcement of this exception.
(1) The requirements of this part shall be waived with respect to a freight motor vehicle operated over the highways of this state on an occasional or infrequent basis for the purpose of transporting horses, cattle, or other livestock, for exhibition or breeding within this state; provided, that the owner or operator obtains a restricted use fuel permit for the vehicle from the department.
(2) Such restricted use fuel permit shall be issued for a period of time of not less than one (1) month nor more than one (1) year, at the discretion of the owner or operator, and shall be valid only for the particular vehicle for which it has been issued and only when such vehicle is transporting horses, cattle, or other livestock, for exhibition or breeding within this state.
(3) The fee for such restricted use fuel permit shall be calculated at the rate of ten dollars ($10.00) for each month, and fraction of a month, during which such permit will remain valid.
(4) The commissioner is vested with authority to promulgate rules for the implementation and enforcement of this exception.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2305; Acts 2007, ch. 484, § 108.