Tenn. Code Ann. § 67-4-712 — TN Code / Title 67 / Chapter 4 / Section 67-4-712
Exemptions
Status: in_force

(a) (1) Each person being unable to see by reason of total blindness, owning less than two thousand five hundred dollars ($2,500) of property above encumbrances on the property and doing business with a capital not exceeding two thousand five hundred dollars ($2,500), residing in and being a citizen of this state and of the county in which the exemption shall be claimed, and being the sole beneficiary of the business, shall be exempt from the payment of the taxes payable by persons taxable under § 67-4-708(1)-(4) . Any institution for the blind engaged in the training and employment of the blind of the state likewise shall be exempt from the payment of the privilege taxes imposed, without regard to property qualifications. (2) Any disabled former uniformed member of the armed forces who is a veteran of any armed conflict in which the United States has engaged, or any peacetime uniformed member of the armed forces who was disabled while in regular service, owning less than five thousand dollars ($5,000) of property above encumbrances on the property and doing business with a capital stock of not exceeding five thousand dollars ($5,000), residing in and being a citizen of this state and of the county in which the exemption shall be claimed, and being the sole beneficiary of the business, shall be exempt from the payment of the taxes imposed upon persons in § 67-4-708(1)-(4) . Only one (1) exemption may be claimed by any one (1) person under this subsection (a), and any business for which the exemption is claimed shall be conducted by such former member personally or a member of such member's immediate family who may be assisted by not more than one (1) person not a member of the family. With respect to former members operating as peddlers, one (1) vehicle shall be considered as one (1) place of business. (3) The proper collectors shall require the applicant who wishes to seek the benefits of the exemptions under this subsection (a) to make an affidavit setting out the applicant's disability and the applicant's financial condition and the source of the applicant's income before the license shall be issued, and any person making a false affidavit and procuring a free privilege license commits perjury and shall be punished under the law. (b) This part shall not apply to the following persons in the circumstances indicated: (1) Any person in respect to that person's employment in the capacity of an employee or servant as distinguished from that of an independent contractor; (2) A person primarily engaged in the fabrication or processing of tangible personal property for resale and consumption off the premises with respect to the sales of such property made from the manufacturing location or from a storage or warehouse facility that is situated within a ten-mile radius of the manufacturing location; (3) Any person taxable under part 4 of this chapter with respect to receipts taxable under such provisions; (4) Newspaper route carriers and newspaper peddlers; (5) Any institution operated for religious or charitable purposes, with respect to any profits that are earned from the sale of items contributed to the institution or articles produced by the institution from such contributed items; (6) Persons conducting shows, displays, or exhibits sponsored by any nonprofit organization of gun collectors; provided, that any person who regularly engages in business as a dealer in guns or who sells guns for future delivery shall not be exempt under this subsection (b); and (7) Any person residing or located in this state whose only taxable business activity during the tax period is conducted at the Tennessee state fair or at only one (1) county fair, and any governmental entity, nonprofit corporation, institution or organization which has received a determination of exemption from the internal revenue service pursuant to 26 U.S.C. § 501(c)(3) or (c)(4) , and is currently operating under it, and whose only taxable business activity during the tax period is conducted at the Tennessee state fair, county fairs and their affiliates. (c) (1) The gross sales made in this state of livestock, horses, poultry, nursery stock and other farm products direct from the farm are exempt from the tax levied by this part; provided, that such sales are made directly by the producer, breeder, or trainer. When sales of livestock, horses, poultry, or other farm products are made by any person other than the producer, breeder or trainer, they shall be classed and taxed under § 67-4-708(4) . (2) No provision of this part shall apply to catfish farmers. (d) (1) Any person having sales of less than one hundred thousand dollars ($100,000) within a county shall be exempt from the tax and licensing provisions in §§ 67-4-704 and 67-4-723(a) with respect to the sales sourced to that county as provided in § 67-4-717(b) . (2) Any person having sales of less than one hundred thousand dollars ($100,000) within an incorporated municipality shall be exempt from the tax and licensing provisions in §§ 67-4-705 and 67-4-723(a) with respect to the sales sourced to that municipality as provided in § 67-4-717(c) . (3) Any person subject to the tax imposed by this chapter due to the operation of § 67-4-717(a) and having sales of less than one hundred thousand dollars ($100,000) within a county shall be exempt from the taxing provision in § 67-4-704 with respect to the sales occurring in that county. (e) Gross proceeds derived from admissions to amusement or recreational activities conducted, produced, or provided by not-for-profit museums, not-for-profit entities that operate historical sites and not-for-profit historical societies, organizations or associations by organizations that have received and currently hold a determination of exemption from the internal revenue service pursuant to 26 U.S.C. § 501(c) , or by organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, prepared by the office of management and budget of the federal government; provided, that this exemption shall not apply unless such entities, societies, associations or organizations promote, produce, and control the entire production or function. (f) The tax imposed by this part shall not apply to a qualified business doing business from a location within an enterprise zone. The tax exemption provided by this subsection (f) shall only be allowed, however, to a qualified business for five (5) years from the date such business is originally certified as a qualified business. Amended by 2023 Tenn. Acts, ch. 377, s 6, eff. 5/11/2023. Amended by 2023 Tenn. Acts, ch. 377, s 5, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023. Amended by 2023 Tenn. Acts, ch. 377, s 4, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023. Amended by 2023 Tenn. Acts, ch. 377, s 3, eff. 5/11/2023. Amended by 2013 Tenn. Acts, ch. 313, s 13, eff. 1/1/2014. Acts 1971, ch. 387, §§ 11-13; 1972, ch. 850, §§ 6, 10-12, 25; modified; Acts 1977, ch. 345, § 1; 1978, ch. 832, § 2; 1981, ch. 275, § 1; T.C.A., §§ 67-5811 -- 67-5813, 67-5828, 67-5829; Acts 1986, ch. 672, §§ 1, 2; 1986, ch. 929, § 1; 1989, ch. 16, § 7; 1989, ch. 465, § 1; 1989, ch. 560, § 20.
(a) (1) Each person being unable to see by reason of total blindness, owning less than two thousand five hundred dollars ($2,500) of property above encumbrances on the property and doing business with a capital not exceeding two thousand five hundred dollars ($2,500), residing in and being a citizen of this state and of the county in which the exemption shall be claimed, and being the sole beneficiary of the business, shall be exempt from the payment of the taxes payable by persons taxable under § 67-4-708(1)-(4) . Any institution for the blind engaged in the training and employment of the blind of the state likewise shall be exempt from the payment of the privilege taxes imposed, without regard to property qualifications. (2) Any disabled former uniformed member of the armed forces who is a veteran of any armed conflict in which the United States has engaged, or any peacetime uniformed member of the armed forces who was disabled while in regular service, owning less than five thousand dollars ($5,000) of property above encumbrances on the property and doing business with a capital stock of not exceeding five thousand dollars ($5,000), residing in and being a citizen of this state and of the county in which the exemption shall be claimed, and being the sole beneficiary of the business, shall be exempt from the payment of the taxes imposed upon persons in § 67-4-708(1)-(4) . Only one (1) exemption may be claimed by any one (1) person under this subsection (a), and any business for which the exemption is claimed shall be conducted by such former member personally or a member of such member's immediate family who may be assisted by not more than one (1) person not a member of the family. With respect to former members operating as peddlers, one (1) vehicle shall be considered as one (1) place of business. (3) The proper collectors shall require the applicant who wishes to seek the benefits of the exemptions under this subsection (a) to make an affidavit setting out the applicant's disability and the applicant's financial condition and the source of the applicant's income before the license shall be issued, and any person making a false affidavit and procuring a free privilege license commits perjury and shall be punished under the law.
(1) Each person being unable to see by reason of total blindness, owning less than two thousand five hundred dollars ($2,500) of property above encumbrances on the property and doing business with a capital not exceeding two thousand five hundred dollars ($2,500), residing in and being a citizen of this state and of the county in which the exemption shall be claimed, and being the sole beneficiary of the business, shall be exempt from the payment of the taxes payable by persons taxable under § 67-4-708(1)-(4) . Any institution for the blind engaged in the training and employment of the blind of the state likewise shall be exempt from the payment of the privilege taxes imposed, without regard to property qualifications.
(2) Any disabled former uniformed member of the armed forces who is a veteran of any armed conflict in which the United States has engaged, or any peacetime uniformed member of the armed forces who was disabled while in regular service, owning less than five thousand dollars ($5,000) of property above encumbrances on the property and doing business with a capital stock of not exceeding five thousand dollars ($5,000), residing in and being a citizen of this state and of the county in which the exemption shall be claimed, and being the sole beneficiary of the business, shall be exempt from the payment of the taxes imposed upon persons in § 67-4-708(1)-(4) . Only one (1) exemption may be claimed by any one (1) person under this subsection (a), and any business for which the exemption is claimed shall be conducted by such former member personally or a member of such member's immediate family who may be assisted by not more than one (1) person not a member of the family. With respect to former members operating as peddlers, one (1) vehicle shall be considered as one (1) place of business.
(3) The proper collectors shall require the applicant who wishes to seek the benefits of the exemptions under this subsection (a) to make an affidavit setting out the applicant's disability and the applicant's financial condition and the source of the applicant's income before the license shall be issued, and any person making a false affidavit and procuring a free privilege license commits perjury and shall be punished under the law.
(b) This part shall not apply to the following persons in the circumstances indicated: (1) Any person in respect to that person's employment in the capacity of an employee or servant as distinguished from that of an independent contractor; (2) A person primarily engaged in the fabrication or processing of tangible personal property for resale and consumption off the premises with respect to the sales of such property made from the manufacturing location or from a storage or warehouse facility that is situated within a ten-mile radius of the manufacturing location; (3) Any person taxable under part 4 of this chapter with respect to receipts taxable under such provisions; (4) Newspaper route carriers and newspaper peddlers; (5) Any institution operated for religious or charitable purposes, with respect to any profits that are earned from the sale of items contributed to the institution or articles produced by the institution from such contributed items; (6) Persons conducting shows, displays, or exhibits sponsored by any nonprofit organization of gun collectors; provided, that any person who regularly engages in business as a dealer in guns or who sells guns for future delivery shall not be exempt under this subsection (b); and (7) Any person residing or located in this state whose only taxable business activity during the tax period is conducted at the Tennessee state fair or at only one (1) county fair, and any governmental entity, nonprofit corporation, institution or organization which has received a determination of exemption from the internal revenue service pursuant to 26 U.S.C. § 501(c)(3) or (c)(4) , and is currently operating under it, and whose only taxable business activity during the tax period is conducted at the Tennessee state fair, county fairs and their affiliates.
(1) Any person in respect to that person's employment in the capacity of an employee or servant as distinguished from that of an independent contractor;
(2) A person primarily engaged in the fabrication or processing of tangible personal property for resale and consumption off the premises with respect to the sales of such property made from the manufacturing location or from a storage or warehouse facility that is situated within a ten-mile radius of the manufacturing location;
(3) Any person taxable under part 4 of this chapter with respect to receipts taxable under such provisions;
(4) Newspaper route carriers and newspaper peddlers;
(5) Any institution operated for religious or charitable purposes, with respect to any profits that are earned from the sale of items contributed to the institution or articles produced by the institution from such contributed items;
(6) Persons conducting shows, displays, or exhibits sponsored by any nonprofit organization of gun collectors; provided, that any person who regularly engages in business as a dealer in guns or who sells guns for future delivery shall not be exempt under this subsection (b); and
(7) Any person residing or located in this state whose only taxable business activity during the tax period is conducted at the Tennessee state fair or at only one (1) county fair, and any governmental entity, nonprofit corporation, institution or organization which has received a determination of exemption from the internal revenue service pursuant to 26 U.S.C. § 501(c)(3) or (c)(4) , and is currently operating under it, and whose only taxable business activity during the tax period is conducted at the Tennessee state fair, county fairs and their affiliates.
(c) (1) The gross sales made in this state of livestock, horses, poultry, nursery stock and other farm products direct from the farm are exempt from the tax levied by this part; provided, that such sales are made directly by the producer, breeder, or trainer. When sales of livestock, horses, poultry, or other farm products are made by any person other than the producer, breeder or trainer, they shall be classed and taxed under § 67-4-708(4) . (2) No provision of this part shall apply to catfish farmers.
(1) The gross sales made in this state of livestock, horses, poultry, nursery stock and other farm products direct from the farm are exempt from the tax levied by this part; provided, that such sales are made directly by the producer, breeder, or trainer. When sales of livestock, horses, poultry, or other farm products are made by any person other than the producer, breeder or trainer, they shall be classed and taxed under § 67-4-708(4) .
(2) No provision of this part shall apply to catfish farmers.
(d) (1) Any person having sales of less than one hundred thousand dollars ($100,000) within a county shall be exempt from the tax and licensing provisions in §§ 67-4-704 and 67-4-723(a) with respect to the sales sourced to that county as provided in § 67-4-717(b) . (2) Any person having sales of less than one hundred thousand dollars ($100,000) within an incorporated municipality shall be exempt from the tax and licensing provisions in §§ 67-4-705 and 67-4-723(a) with respect to the sales sourced to that municipality as provided in § 67-4-717(c) . (3) Any person subject to the tax imposed by this chapter due to the operation of § 67-4-717(a) and having sales of less than one hundred thousand dollars ($100,000) within a county shall be exempt from the taxing provision in § 67-4-704 with respect to the sales occurring in that county.
(1) Any person having sales of less than one hundred thousand dollars ($100,000) within a county shall be exempt from the tax and licensing provisions in §§ 67-4-704 and 67-4-723(a) with respect to the sales sourced to that county as provided in § 67-4-717(b) .
(2) Any person having sales of less than one hundred thousand dollars ($100,000) within an incorporated municipality shall be exempt from the tax and licensing provisions in §§ 67-4-705 and 67-4-723(a) with respect to the sales sourced to that municipality as provided in § 67-4-717(c) .
(3) Any person subject to the tax imposed by this chapter due to the operation of § 67-4-717(a) and having sales of less than one hundred thousand dollars ($100,000) within a county shall be exempt from the taxing provision in § 67-4-704 with respect to the sales occurring in that county.
(e) Gross proceeds derived from admissions to amusement or recreational activities conducted, produced, or provided by not-for-profit museums, not-for-profit entities that operate historical sites and not-for-profit historical societies, organizations or associations by organizations that have received and currently hold a determination of exemption from the internal revenue service pursuant to 26 U.S.C. § 501(c) , or by organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, prepared by the office of management and budget of the federal government; provided, that this exemption shall not apply unless such entities, societies, associations or organizations promote, produce, and control the entire production or function.
(f) The tax imposed by this part shall not apply to a qualified business doing business from a location within an enterprise zone. The tax exemption provided by this subsection (f) shall only be allowed, however, to a qualified business for five (5) years from the date such business is originally certified as a qualified business.
Amended by 2023 Tenn. Acts, ch. 377, s 6, eff. 5/11/2023.
Amended by 2023 Tenn. Acts, ch. 377, s 5, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023.
Amended by 2023 Tenn. Acts, ch. 377, s 4, eff. 5/11/2023, app. to tax years ending on or after December 31, 2023.
Amended by 2023 Tenn. Acts, ch. 377, s 3, eff. 5/11/2023.
Amended by 2013 Tenn. Acts, ch. 313, s 13, eff. 1/1/2014.
Acts 1971, ch. 387, §§ 11-13; 1972, ch. 850, §§ 6, 10-12, 25; modified; Acts 1977, ch. 345, § 1; 1978, ch. 832, § 2; 1981, ch. 275, § 1; T.C.A., §§ 67-5811 -- 67-5813, 67-5828, 67-5829; Acts 1986, ch. 672, §§ 1, 2; 1986, ch. 929, § 1; 1989, ch. 16, § 7; 1989, ch. 465, § 1; 1989, ch. 560, § 20.
Tenn. Code Ann. § 67-5-513 — TN Code / Title 67 / Chapter 5 / Section 67-5-513
Sale or termination of business
Status: in_force

(a) If any taxpayer operating for the purpose of making a profit as a business or profession, partnership, joint venture, corporation, limited liability company, manufacturer or other legal entity having personal property, tangible or intangible, assessable by the county assessor or other authority, sells the business, relocates it outside the jurisdiction or terminates it, the taxpayer shall notify the assessor and trustee and make payment within fifteen (15) days after the date of selling, relocating or terminating the business, of any taxes, interest and penalties due and owing and the taxes of the current year in accordance with the assessment records, which shall be based on the last assessment and rate fixed, according to law. The assessor shall certify the assessment to the appropriate collecting officials and the collecting official shall then send a notice of taxes due based on the certification from the assessor and shall accept payment of the amount determined to be owing. Additional taxes due as the result of the certification assessment shall not be deemed delinquent until thirty (30) days after the date notice of the assessment is sent to the taxpayer. Upon the expiration of thirty (30) days the collecting official may pursue collection of such delinquent personal property taxes as provided in § 67-5-2003 . (b) (1) The successor, successors or assigns shall be required to withhold a sufficient amount of the purchase money to cover the amount on the assessment records for the current year determined as set forth in subsection (a), and any amount of such taxes, interest and penalties due and unpaid, until such former owner produces a certificate from the assessor stating that such former owner does or does not appear on the assessor's assessment records for the current year and a receipt from the trustee and municipal collector showing that all taxes, interest and penalties have been paid, or a certificate stating that no taxes, interest or penalties are due. (2) If the purchaser of a business fails to withhold the purchase money as provided in subdivision (b)(1), the purchaser shall not be an innocent purchaser and shall be personally liable, together with the prior owner, for the payment of all personalty taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns, and for any assessment for the current year based on the last made assessment and the tax rate fixed according to law, and the trustee shall accept tender of the amount determined to be owing. Amended by 2014 Tenn. Acts, ch. 883,s 3, eff. 7/1/2014. Amended by 2013 Tenn. Acts, ch. 353,s 32, eff. 5/13/2013. Acts 1981, ch. 463, § 1; T.C.A., § 67-1723.
(a) If any taxpayer operating for the purpose of making a profit as a business or profession, partnership, joint venture, corporation, limited liability company, manufacturer or other legal entity having personal property, tangible or intangible, assessable by the county assessor or other authority, sells the business, relocates it outside the jurisdiction or terminates it, the taxpayer shall notify the assessor and trustee and make payment within fifteen (15) days after the date of selling, relocating or terminating the business, of any taxes, interest and penalties due and owing and the taxes of the current year in accordance with the assessment records, which shall be based on the last assessment and rate fixed, according to law. The assessor shall certify the assessment to the appropriate collecting officials and the collecting official shall then send a notice of taxes due based on the certification from the assessor and shall accept payment of the amount determined to be owing. Additional taxes due as the result of the certification assessment shall not be deemed delinquent until thirty (30) days after the date notice of the assessment is sent to the taxpayer. Upon the expiration of thirty (30) days the collecting official may pursue collection of such delinquent personal property taxes as provided in § 67-5-2003 .
(b) (1) The successor, successors or assigns shall be required to withhold a sufficient amount of the purchase money to cover the amount on the assessment records for the current year determined as set forth in subsection (a), and any amount of such taxes, interest and penalties due and unpaid, until such former owner produces a certificate from the assessor stating that such former owner does or does not appear on the assessor's assessment records for the current year and a receipt from the trustee and municipal collector showing that all taxes, interest and penalties have been paid, or a certificate stating that no taxes, interest or penalties are due. (2) If the purchaser of a business fails to withhold the purchase money as provided in subdivision (b)(1), the purchaser shall not be an innocent purchaser and shall be personally liable, together with the prior owner, for the payment of all personalty taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns, and for any assessment for the current year based on the last made assessment and the tax rate fixed according to law, and the trustee shall accept tender of the amount determined to be owing.
(1) The successor, successors or assigns shall be required to withhold a sufficient amount of the purchase money to cover the amount on the assessment records for the current year determined as set forth in subsection (a), and any amount of such taxes, interest and penalties due and unpaid, until such former owner produces a certificate from the assessor stating that such former owner does or does not appear on the assessor's assessment records for the current year and a receipt from the trustee and municipal collector showing that all taxes, interest and penalties have been paid, or a certificate stating that no taxes, interest or penalties are due.
(2) If the purchaser of a business fails to withhold the purchase money as provided in subdivision (b)(1), the purchaser shall not be an innocent purchaser and shall be personally liable, together with the prior owner, for the payment of all personalty taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns, and for any assessment for the current year based on the last made assessment and the tax rate fixed according to law, and the trustee shall accept tender of the amount determined to be owing.
Amended by 2014 Tenn. Acts, ch. 883,s 3, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 353,s 32, eff. 5/13/2013.
Acts 1981, ch. 463, § 1; T.C.A., § 67-1723.
Tenn. Code Ann. § 67-4-719 — TN Code / Title 67 / Chapter 4 / Section 67-4-719
Authority of commissioner to enter contract for collection of delinquent taxes
Status: in_force

The commissioner is authorized, in the commissioner's sole discretion, to enter into a contract with the county clerk, in the case of business taxes levied by the state, or the appropriate city official, in the case of business taxes levied by a municipality, for the collection of taxes that have become delinquent under this part. The contract may delegate to the county or city official any or all of the powers otherwise exercised by the commissioner under chapter 1, part 14 of this title. The contract shall also specify that the county or city official and any employees of the official are subject to chapter 1, part 17 of this title. Amended by 2013 Tenn. Acts, ch. 313,s 19, eff. 1/1/2014. Acts 1971, ch. 387, § 8; modified; 1972, ch. 850, § 8; 1973, ch. 208, § 3; 1977, ch. 314, § 2; 1978, ch. 714, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A., § 67-5808; Acts 1984, ch. 832, § 30; 1987, ch. 346, § 1; 1995, ch. 401, § 1; 2002, ch. 555, § 1; 2008, ch. 1100, § 1; 2009, ch. 530, § 87.
The commissioner is authorized, in the commissioner's sole discretion, to enter into a contract with the county clerk, in the case of business taxes levied by the state, or the appropriate city official, in the case of business taxes levied by a municipality, for the collection of taxes that have become delinquent under this part. The contract may delegate to the county or city official any or all of the powers otherwise exercised by the commissioner under chapter 1, part 14 of this title. The contract shall also specify that the county or city official and any employees of the official are subject to chapter 1, part 17 of this title.
Amended by 2013 Tenn. Acts, ch. 313,s 19, eff. 1/1/2014.
Acts 1971, ch. 387, § 8; modified; 1972, ch. 850, § 8; 1973, ch. 208, § 3; 1977, ch. 314, § 2; 1978, ch. 714, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A., § 67-5808; Acts 1984, ch. 832, § 30; 1987, ch. 346, § 1; 1995, ch. 401, § 1; 2002, ch. 555, § 1; 2008, ch. 1100, § 1; 2009, ch. 530, § 87.
Tenn. Code Ann. § 67-6-707 — TN Code / Title 67 / Chapter 6 / Section 67-6-707
Petition for tax
Status: in_force

A resolution or ordinance levying the tax authorized may be initiated by petition of the voters in the following manner: (1) The petition shall be addressed to the county legislative body or the governing body of the city or town requesting that a resolution or ordinance be adopted levying the tax and shall state the rate of the tax, whether the tax is to be collected by the county, city or town, or by the department of revenue, and shall specify the officer against whom suit for the recovery of any tax illegally assessed or collected shall be brought; (2) The petition shall be signed by at least a number of registered voters in the taxing jurisdiction equal to ten percent (10%) of the total number of registered voters in the taxing jurisdiction on the date the petition is filed; provided, that a petition requesting a resolution of the county legislative body may not be signed by a registered voter in a city or town where a tax authorized by this part is operative equal to that levied by the resolution, and the registered voters in such city or town shall not be considered in arriving at the required percentage; (3) A petition requesting a resolution shall be filed with the county clerk, a petition requesting an ordinance with the chief clerical officer of the city or town, and a photographic copy of the petition shall be filed at the same time with the county election commission who shall be the judges of the sufficiency of the petition; and (4) If, within thirty (30) days from the filing of a petition, a resolution or ordinance is not adopted as requested and a certified copy filed with the county election commission, the petition shall constitute a resolution or ordinance, and the county election commission shall hold an election thereon as in § 67-6-706(a) . Acts 1963, ch. 329, § 5; 1967, ch. 113, § 1; 1968, ch. 488, § 3; 1971, ch. 83, § 1; 1972, ch. 455, § 1; T.C.A., § 67-3053.
A resolution or ordinance levying the tax authorized may be initiated by petition of the voters in the following manner:
(1) The petition shall be addressed to the county legislative body or the governing body of the city or town requesting that a resolution or ordinance be adopted levying the tax and shall state the rate of the tax, whether the tax is to be collected by the county, city or town, or by the department of revenue, and shall specify the officer against whom suit for the recovery of any tax illegally assessed or collected shall be brought;
(2) The petition shall be signed by at least a number of registered voters in the taxing jurisdiction equal to ten percent (10%) of the total number of registered voters in the taxing jurisdiction on the date the petition is filed; provided, that a petition requesting a resolution of the county legislative body may not be signed by a registered voter in a city or town where a tax authorized by this part is operative equal to that levied by the resolution, and the registered voters in such city or town shall not be considered in arriving at the required percentage;
(3) A petition requesting a resolution shall be filed with the county clerk, a petition requesting an ordinance with the chief clerical officer of the city or town, and a photographic copy of the petition shall be filed at the same time with the county election commission who shall be the judges of the sufficiency of the petition; and
(4) If, within thirty (30) days from the filing of a petition, a resolution or ordinance is not adopted as requested and a certified copy filed with the county election commission, the petition shall constitute a resolution or ordinance, and the county election commission shall hold an election thereon as in § 67-6-706(a) .
Acts 1963, ch. 329, § 5; 1967, ch. 113, § 1; 1968, ch. 488, § 3; 1971, ch. 83, § 1; 1972, ch. 455, § 1; T.C.A., § 67-3053.
Tenn. Code Ann. § 67-6-903 — TN Code / Title 67 / Chapter 6 / Section 67-6-903
Sourcing of items manufactured in the state - Limited liability of lessor - Sale or repair of tangible personal property or software
Status: in_force

(a) The sale, including lease or rental, of a product made from a place of business within the physical limits of this state where delivery is made by the seller or lessor to a purchaser or lessee within the physical limits of this state, or to a carrier or United States postal service location for delivery to a place within the physical limits of this state, is sourced to the seller's or lessor's place of business in this state. (b) The location of where the purchaser may take or use the product is not determinative of where the sale is sourced. (c) For the sale of a product made from a place of business within the physical limits of this state that is delivered by the seller to the purchaser or the purchaser's designee outside the physical limits of this state or to a carrier for delivery to a place outside the physical limits of this state, the sale is not sourced to this state. (d) For a lease or rental of property, excluding transportation equipment as defined in § 67-6-902(b)(1) , delivered to the lessee or renter in this state that requires recurring periodic payments, the periodic payments made subsequent to the first payment that cover periods where the primary property location is no longer within the physical limits of this state are not sourced to this state. The lessor is not liable for the tax imposed under this chapter on the periodic payments that cover periods where the primary property location is no longer in this state. The primary property location is determined in accordance with § 67-6-902(b)(2)(B) . (e) For the sale of repairing of tangible personal property or computer software; laundering or dry cleaning of tangible personal property; and installing of tangible personal property that remains tangible personal property after installation; and installing of computer software, made from a place of business within the physical limits of this state where the serviced tangible personal property or computer software is delivered by the seller to the purchaser or the purchaser's designee outside the physical limits of this state or to a carrier for delivery to a place outside the physical limits of this state, the sale is not sourced to this state. Added by 2023 Tenn. Acts, ch. 377, s 30, eff. 7/1/2024.
(a) The sale, including lease or rental, of a product made from a place of business within the physical limits of this state where delivery is made by the seller or lessor to a purchaser or lessee within the physical limits of this state, or to a carrier or United States postal service location for delivery to a place within the physical limits of this state, is sourced to the seller's or lessor's place of business in this state.
(b) The location of where the purchaser may take or use the product is not determinative of where the sale is sourced.
(c) For the sale of a product made from a place of business within the physical limits of this state that is delivered by the seller to the purchaser or the purchaser's designee outside the physical limits of this state or to a carrier for delivery to a place outside the physical limits of this state, the sale is not sourced to this state.
(d) For a lease or rental of property, excluding transportation equipment as defined in § 67-6-902(b)(1) , delivered to the lessee or renter in this state that requires recurring periodic payments, the periodic payments made subsequent to the first payment that cover periods where the primary property location is no longer within the physical limits of this state are not sourced to this state. The lessor is not liable for the tax imposed under this chapter on the periodic payments that cover periods where the primary property location is no longer in this state. The primary property location is determined in accordance with § 67-6-902(b)(2)(B) .
(e) For the sale of repairing of tangible personal property or computer software; laundering or dry cleaning of tangible personal property; and installing of tangible personal property that remains tangible personal property after installation; and installing of computer software, made from a place of business within the physical limits of this state where the serviced tangible personal property or computer software is delivered by the seller to the purchaser or the purchaser's designee outside the physical limits of this state or to a carrier for delivery to a place outside the physical limits of this state, the sale is not sourced to this state.
Added by 2023 Tenn. Acts, ch. 377, s 30, eff. 7/1/2024.
Tenn. Code Ann. § 67-8-409 — TN Code / Title 67 / Chapter 8 / Section 67-8-409
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Return and inventory of estate
Status: in_force

(a) Upon receipt of the statement from the clerk of the probate court pursuant to § 67-8-406(a) , the commissioner shall furnish the personal representative of the estate all necessary forms for the proper inventorying and return of the property of the estate. (b) The personal representative, or person or persons in possession of property of the decedent, shall within nine (9) months from the death of the decedent, prepare and file with the commissioner an exact copy of the will, if any, and a return of the estate for all estates in which the gross estate exceeds the maximum single exemption allowed in § 67-8-316 . The return of the decedent shall be executed under penalties of perjury upon the form prescribed by the commissioner. (c) If, however, the gross estate of a resident decedent is less than the maximum single exemption allowed by § 67-8-316 , the personal representative or person in possession of property may file a copy of decedent's will, if any, and a return of the estate, executed under penalty of perjury, upon a short form prescribed by the commissioner. (d) An extension of twelve (12) months in which to file the return required by this section, and to pay the tax shown to be due, shall be granted; provided, that a request for extension is made in writing by the personal representative or person in possession on a form prescribed by the commissioner, or by providing a copy of the personal representative's request for an automatic extension of time to file the federal estate tax return. The request shall not be filed on the original due date of the return, but, instead, shall be attached to the return filed on or before the extended due date. Interest, as provided by § 67-1-801(a) , shall attach to the unpaid amount due, from the original due date of the return until the date paid. If the taxpayer fails to file the request for extension required by this subsection (d), or if the return is not filed with payment of the tax shown to be due by the extended due date, penalty as provided by § 67-1-804 shall attach as though no extension had been granted. If the personal representative or person in possession is unable to file a complete return, the personal representative or person in possession shall include in the return such part as is within the control and/or knowledge of the personal representative or person in possession, and shall include the names of every other person holding a legal or beneficial interest in the return. Upon notice from the commissioner, such person shall in like manner file a return as to that part of the gross estate that is within such person's control and/or knowledge. (e) (1) In the event the return and inventory required by this section are not filed until nine (9) months from the date of the death of the decedent, the tax shall be paid at the time the return is filed, unless an extension of time for the payment thereof is granted by the commissioner. (2) The representative of the estate, in the representative's discretion, may file the return earlier and permit the commissioner to proceed with the appraisal of the estate prior to the payment of tax. (f) Upon receipt of the return, the commissioner shall proceed with the appraisal and investigation of the estate as provided in subsections (a)-(e), and upon the completion thereof, shall make an assessment of any additional amounts found to be due, giving notice to the representative or individual preparing the return. (g) (1) Notwithstanding subsection (c) to the contrary, subdivision (g)(2) shall apply to the gross estate of a decedent that does not exceed the following amounts: In the case of a decedent dying: Amount: Prior to January 1, 2014 $100,000 In 2014 $1,000,000 In 2015 $2,000,000 (2) (A) If the decedent made no gifts during the decedent's lifetime and prior to January 1, 2012, in excess of the maximum single exemption allowable free of tax under § 67-8-104 , the court may waive the filing of an inheritance tax return upon a statement to that effect by the personal representative or person in possession executed under penalty of perjury. It shall not be necessary for the clerk to forward a copy of the statement to the commissioner, unless requested; or (B) If the decedent made one (1) or more gifts in excess of the maximum exemption allowable free of tax under § 67-8-104 prior to January 1, 2012, the personal representative or person in possession may provide relevant information concerning the gifts upon a short form provided by the commissioner without the necessity of reporting otherwise, unless requested by the commissioner. Amended by 2014 Tenn. Acts, ch. 808, s 1, eff. 4/25/2014. Acts 1929 (Ex. Sess.), ch. 29, § 3(4), (5); Code 1932, §§ 1276, 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, §§ 1, 2; C. Supp. 1950, §§ 1276, 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, §§ 1, 2; 1973, ch. 362, § 3; 1977, ch. 394, § 1; 1978, ch. 731, §§ 9, 10; impl. am. Acts 1978, ch. 934, § 36; T.C.A. (orig. ed.), §§ 30-1619, 30-1620; Acts 1984, ch. 845, § 1; 1985, ch. 364, §§ 6, 7; 1987, ch. 324, § 1; 1997 , ch. 426, § 23; 2009 , ch. 530, § 97; 2012, ch. 1085, §§ 3, 4.
(a) Upon receipt of the statement from the clerk of the probate court pursuant to § 67-8-406(a) , the commissioner shall furnish the personal representative of the estate all necessary forms for the proper inventorying and return of the property of the estate.
(b) The personal representative, or person or persons in possession of property of the decedent, shall within nine (9) months from the death of the decedent, prepare and file with the commissioner an exact copy of the will, if any, and a return of the estate for all estates in which the gross estate exceeds the maximum single exemption allowed in § 67-8-316 . The return of the decedent shall be executed under penalties of perjury upon the form prescribed by the commissioner.
(c) If, however, the gross estate of a resident decedent is less than the maximum single exemption allowed by § 67-8-316 , the personal representative or person in possession of property may file a copy of decedent's will, if any, and a return of the estate, executed under penalty of perjury, upon a short form prescribed by the commissioner.
(d) An extension of twelve (12) months in which to file the return required by this section, and to pay the tax shown to be due, shall be granted; provided, that a request for extension is made in writing by the personal representative or person in possession on a form prescribed by the commissioner, or by providing a copy of the personal representative's request for an automatic extension of time to file the federal estate tax return. The request shall not be filed on the original due date of the return, but, instead, shall be attached to the return filed on or before the extended due date. Interest, as provided by § 67-1-801(a) , shall attach to the unpaid amount due, from the original due date of the return until the date paid. If the taxpayer fails to file the request for extension required by this subsection (d), or if the return is not filed with payment of the tax shown to be due by the extended due date, penalty as provided by § 67-1-804 shall attach as though no extension had been granted. If the personal representative or person in possession is unable to file a complete return, the personal representative or person in possession shall include in the return such part as is within the control and/or knowledge of the personal representative or person in possession, and shall include the names of every other person holding a legal or beneficial interest in the return. Upon notice from the commissioner, such person shall in like manner file a return as to that part of the gross estate that is within such person's control and/or knowledge.
(e) (1) In the event the return and inventory required by this section are not filed until nine (9) months from the date of the death of the decedent, the tax shall be paid at the time the return is filed, unless an extension of time for the payment thereof is granted by the commissioner. (2) The representative of the estate, in the representative's discretion, may file the return earlier and permit the commissioner to proceed with the appraisal of the estate prior to the payment of tax.
(1) In the event the return and inventory required by this section are not filed until nine (9) months from the date of the death of the decedent, the tax shall be paid at the time the return is filed, unless an extension of time for the payment thereof is granted by the commissioner.
(2) The representative of the estate, in the representative's discretion, may file the return earlier and permit the commissioner to proceed with the appraisal of the estate prior to the payment of tax.
(f) Upon receipt of the return, the commissioner shall proceed with the appraisal and investigation of the estate as provided in subsections (a)-(e), and upon the completion thereof, shall make an assessment of any additional amounts found to be due, giving notice to the representative or individual preparing the return.
(g) (1) Notwithstanding subsection (c) to the contrary, subdivision (g)(2) shall apply to the gross estate of a decedent that does not exceed the following amounts: In the case of a decedent dying: Amount: Prior to January 1, 2014 $100,000 In 2014 $1,000,000 In 2015 $2,000,000 (2) (A) If the decedent made no gifts during the decedent's lifetime and prior to January 1, 2012, in excess of the maximum single exemption allowable free of tax under § 67-8-104 , the court may waive the filing of an inheritance tax return upon a statement to that effect by the personal representative or person in possession executed under penalty of perjury. It shall not be necessary for the clerk to forward a copy of the statement to the commissioner, unless requested; or (B) If the decedent made one (1) or more gifts in excess of the maximum exemption allowable free of tax under § 67-8-104 prior to January 1, 2012, the personal representative or person in possession may provide relevant information concerning the gifts upon a short form provided by the commissioner without the necessity of reporting otherwise, unless requested by the commissioner.
(1) Notwithstanding subsection (c) to the contrary, subdivision (g)(2) shall apply to the gross estate of a decedent that does not exceed the following amounts: In the case of a decedent dying: Amount: Prior to January 1, 2014 $100,000 In 2014 $1,000,000 In 2015 $2,000,000
In the case of a decedent dying: Amount: Prior to January 1, 2014 $100,000 In 2014 $1,000,000 In 2015 $2,000,000
In the case of a decedent dying:
Amount:
Prior to January 1, 2014
$100,000
In 2014
$1,000,000
In 2015
$2,000,000
(2) (A) If the decedent made no gifts during the decedent's lifetime and prior to January 1, 2012, in excess of the maximum single exemption allowable free of tax under § 67-8-104 , the court may waive the filing of an inheritance tax return upon a statement to that effect by the personal representative or person in possession executed under penalty of perjury. It shall not be necessary for the clerk to forward a copy of the statement to the commissioner, unless requested; or (B) If the decedent made one (1) or more gifts in excess of the maximum exemption allowable free of tax under § 67-8-104 prior to January 1, 2012, the personal representative or person in possession may provide relevant information concerning the gifts upon a short form provided by the commissioner without the necessity of reporting otherwise, unless requested by the commissioner.
(A) If the decedent made no gifts during the decedent's lifetime and prior to January 1, 2012, in excess of the maximum single exemption allowable free of tax under § 67-8-104 , the court may waive the filing of an inheritance tax return upon a statement to that effect by the personal representative or person in possession executed under penalty of perjury. It shall not be necessary for the clerk to forward a copy of the statement to the commissioner, unless requested; or
(B) If the decedent made one (1) or more gifts in excess of the maximum exemption allowable free of tax under § 67-8-104 prior to January 1, 2012, the personal representative or person in possession may provide relevant information concerning the gifts upon a short form provided by the commissioner without the necessity of reporting otherwise, unless requested by the commissioner.
Amended by 2014 Tenn. Acts, ch. 808, s 1, eff. 4/25/2014.
Acts 1929 (Ex. Sess.), ch. 29, § 3(4), (5); Code 1932, §§ 1276, 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, §§ 1, 2; C. Supp. 1950, §§ 1276, 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, §§ 1, 2; 1973, ch. 362, § 3; 1977, ch. 394, § 1; 1978, ch. 731, §§ 9, 10; impl. am. Acts 1978, ch. 934, § 36; T.C.A. (orig. ed.), §§ 30-1619, 30-1620; Acts 1984, ch. 845, § 1; 1985, ch. 364, §§ 6, 7; 1987, ch. 324, § 1; 1997 , ch. 426, § 23; 2009 , ch. 530, § 97; 2012, ch. 1085, §§ 3, 4.
Tenn. Code Ann. § 67-6-313 — TN Code / Title 67 / Chapter 6 / Section 67-6-313
Interstate commerce - Repair services - Tax credit
Status: in_force

(a) It is not the intention of this chapter to levy a tax upon articles of tangible personal property imported into this state or produced or manufactured in this state for export. (b) There is exempt from the sales and use tax repair services, including parts and labor, with respect to qualified tangible personal property, where such services are initiated or completed, or both, by a repair person within this state, and where such property, after having repair services performed on it, is delivered or shipped outside this state. "Qualified tangible personal property" includes machinery, apparatus and equipment, with all associated parts, appurtenances and accessories, that is necessary for: (1) Extracting or removing any natural resources, including, but not limited to, that which is necessary for mining or logging endeavors; (2) Building or improving roads or highways; (3) Land clearing or excavation, or commercial or residential construction; or (4) Loading and unloading of containers or truck trailers on and off rail cars, ships, barges or aircraft. (c) (1) There is exempt from the sales and use tax all repair service labor performed with respect to aircraft engine equipment and aircraft mainframes, where the repair services on such aircraft engine equipment or aircraft mainframes are initiated, performed or completed in repair facilities within this state. (2) For the purposes of this subsection (c): (A) "Aircraft engine equipment" means any aircraft engine, including all associated parts, appurtenances and accessories, for the propulsion of aircraft used by a commercial interstate or international air carrier; (B) "Aircraft mainframes" means any aircraft body, wing, tail assembly, aileron, rudder, landing gear, engine housing, and any other assembly or component integral to the aerodynamic structure of aircraft used by a commercial interstate or international air carrier; and (C) "Repair service labor" includes all labor performed in connection with the repair, maintenance, overhauling, rebuilding, or modifying of aircraft engine equipment or of aircraft mainframes together with any test or inspection necessary or appropriate thereto. (d) There is exempt from the sales and use tax repair services, including parts and labor, to equipment used primarily in interstate commerce, where such repairs are performed outside of Tennessee and the original purchase of such equipment was exempt from sales and use tax. (e) There is exempt from the sales and use tax all repair parts and labor performed on fire protection machinery, apparatus, and equipment, with all associated parts, appurtenances, and accessories owned by fire departments in states other than Tennessee. (f) In order to prevent actual multistate taxation of the acts and privileges subject to tax under this chapter, any taxpayer, upon proof acceptable to the commissioner being submitted that the taxpayer has properly paid sales and use tax in another state on such acts and privileges, shall be allowed a credit against the tax imposed by this chapter to the extent of the amount of such tax properly due and paid in another state. (g) (1) There is exempt from the sales and use tax all repair service labor performed with respect to railroad rolling stock, where the repair services on such railroad rolling stock are initiated, performed or completed in repair facilities located within this state. (2) As used in this subsection (g): (A) "Railroad rolling stock" means all railroad equipment, operating on flanged wheels, that is currently being used, or is reasonably intended to be used, principally in interstate commerce; and (B) "Repair service labor" means labor performed with respect to the repair, maintenance, overhauling, rebuilding, modifying or adapting of railroad rolling stock, together with any test or inspection necessary or appropriate thereto. Such exemption does not apply to repair service labor performed by non-Class 1 railroad companies on Class 1 railroad rolling stock. (h) (1) There shall be exempt from the sales and use tax the following: (A) Sales of helicopters or airplanes and related equipment within Tennessee to purchasers who are not residents of the state, where such helicopters or airplanes and related equipment are intended to have a situs out of Tennessee, are in fact removed from Tennessee, within thirty (30) days from the date of their purchase; (B) Repair and refurbishment services within Tennessee with respect to helicopters and helicopter components and parts that have their situs outside of Tennessee and are removed from Tennessee within fifteen (15) days from the completion of such repair and refurbishment services. ''Repair and refurbishment services'' as used in this subdivision (h)(1)(B) and in subdivisions (h)(1)(C) and (D) includes, but is not limited to, modifications, conversions, and installations; (C) In addition to the exemptions in subdivisions (h)(1)(A) and (B), sales of helicopters and related equipment within Tennessee to purchasers who are not residents of the state, where such helicopters and related equipment are intended to have a situs out of Tennessee, and where such helicopters and related equipment remain within Tennessee following such sale solely for purposes of repair and refurbishment services, and are in fact removed from Tennessee within fifteen (15) days from the completion of such repair and refurbishment services; and (D) Repair and refurbishment services within Tennessee with respect to airplanes and airplane components and parts which have their situs outside of Tennessee and are removed from Tennessee within thirty (30) days from the completion of such repair and refurbishment services when such repair or refurbishment services with respect to such airplanes or airplane components or parts are: (i) Performed pursuant to and by the registered owner of one (1) or more "supplemental type certificates" issued by the federal aviation administration; or (ii) Performed pursuant to and by an authorized service facility designated by an original equipment manufacturer for such service with respect to aircraft qualifying as "transport category aircraft" under 14 CFR, parts 25, 29, 91 and 121. (2) As used in this subsection (h), "helicopter" means an aircraft that derives its lift from blades that rotate about an approximately vertical central axis and that can hover in a stationary position while in flight and move laterally or longitudinally from the hover position. (i) There is exempt from the sales and use tax the sale of all repair parts, accessories, materials and supplies to a common carrier for use on the purchasing carrier's freight motor vehicles with a maximum gross weight rating classification of Class One or above under § 55-4-113 , or trailers, semi-trailers and pole trailers, as defined in §§ 55-1-105 and 55-4-113 , and that are shipped via the purchasing carrier under a bill of lading and transported to a destination outside of this state for use outside this state, where the seller and the purchasing carrier are affiliated with one another such that: (1) Either corporation directly owns or controls one hundred percent (100%) of the capital stock of the other corporation; or (2) One hundred percent (100%) of the capital stock of both corporations is directly owned or controlled by a common parent. (j) There is exempt from sales and use tax, computer media exchange services, where the resulting media is shipped out of Tennessee or to a government agency or nontaxable entity located within Tennessee. "Media exchange services" means the process of transferring stored data from one (1) type of storage medium to another type of storage medium, including, but not limited to, magnetic tapes, magnetic cartridges, CD-ROM, magnetic disks/diskettes, laser disks/diskettes, optical disks/diskettes, or any similar media that is used to store or transfer data from one (1) computer to another. (k) (1) There is exempt from the sales and use tax all repair and refurbishment service labor performed with respect to large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories, when the repair and refurbishment services on the mainframes, equipment, and accessories are initiated, contracted, performed, or completed in or by an authorized large aircraft service facility, including, but not limited to, repair and refurbishment service labor performed by an authorized large aircraft service facility pursuant to the terms of guaranty, warranty, or service contracts. (2) In addition to the exemptions provided in subdivisions (h)(1) and (k)(1), there is exempt from the sales and use tax all sales, leases, and purchases of large aircraft and related equipment, and their use, storage, or consumption within this state following the sale, lease, or purchase, when the large aircraft and related equipment have or are intended to have a situs outside of this state following the sale, lease, or purchase, and when the large aircraft and related equipment are in and remain within this state following the sale, lease, or purchase solely for purposes of repair and refurbishment services by an authorized large aircraft service facility, and are in fact removed from this state within fifteen (15) days from the completion of the repair and refurbishment services. (3) As used in this subsection (k): (A) "Authorized large aircraft service facility," "large aircraft," "large aircraft accessories," "large aircraft engine equipment," "large aircraft mainframes," and "repair and refurbishment services" have the same meanings as defined in § 67-6-302 ; (B) "Large aircraft and related equipment" means a large aircraft consisting of a large aircraft mainframe and large aircraft engine equipment, including any large aircraft accessories associated with the large aircraft or aircraft engine, whether installed or uninstalled; and (C) "Repair and refurbishment service labor" means all labor performed in connection with repair and refurbishment services. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.56 (Williams, § 1328.25); T.C.A. (orig. ed.), § 67-3007; Acts 1985, ch. 420, § 1; 1986, ch. 518, § 1; 1986, ch. 805, § 1; 1987, ch. 294, § 1; 1987, ch. 433, § 1; 1989, ch. 312, § 6; 1989, ch. 430, § 3; 1993, ch. 318, § 1; 1995, ch. 80, § 1; 1996, ch. 807, § 1; 1997 , ch. 209, § 1; 1997 , ch. 238, § 1; 2003 , ch. 357, § 80; 2004, ch. 724, § 1; 2004, ch. 959, §§ 10, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 149; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2012, ch. 1078, § 1; 2013 , ch. 480, § 1; 2015 , ch. 48, §§ 1 - 2; 2015 , ch. 273, § 3; 2015 , ch. 506, § 2.
(a) It is not the intention of this chapter to levy a tax upon articles of tangible personal property imported into this state or produced or manufactured in this state for export.
(b) There is exempt from the sales and use tax repair services, including parts and labor, with respect to qualified tangible personal property, where such services are initiated or completed, or both, by a repair person within this state, and where such property, after having repair services performed on it, is delivered or shipped outside this state. "Qualified tangible personal property" includes machinery, apparatus and equipment, with all associated parts, appurtenances and accessories, that is necessary for: (1) Extracting or removing any natural resources, including, but not limited to, that which is necessary for mining or logging endeavors; (2) Building or improving roads or highways; (3) Land clearing or excavation, or commercial or residential construction; or (4) Loading and unloading of containers or truck trailers on and off rail cars, ships, barges or aircraft.
(1) Extracting or removing any natural resources, including, but not limited to, that which is necessary for mining or logging endeavors;
(2) Building or improving roads or highways;
(3) Land clearing or excavation, or commercial or residential construction; or
(4) Loading and unloading of containers or truck trailers on and off rail cars, ships, barges or aircraft.
(c) (1) There is exempt from the sales and use tax all repair service labor performed with respect to aircraft engine equipment and aircraft mainframes, where the repair services on such aircraft engine equipment or aircraft mainframes are initiated, performed or completed in repair facilities within this state. (2) For the purposes of this subsection (c): (A) "Aircraft engine equipment" means any aircraft engine, including all associated parts, appurtenances and accessories, for the propulsion of aircraft used by a commercial interstate or international air carrier; (B) "Aircraft mainframes" means any aircraft body, wing, tail assembly, aileron, rudder, landing gear, engine housing, and any other assembly or component integral to the aerodynamic structure of aircraft used by a commercial interstate or international air carrier; and (C) "Repair service labor" includes all labor performed in connection with the repair, maintenance, overhauling, rebuilding, or modifying of aircraft engine equipment or of aircraft mainframes together with any test or inspection necessary or appropriate thereto.
(1) There is exempt from the sales and use tax all repair service labor performed with respect to aircraft engine equipment and aircraft mainframes, where the repair services on such aircraft engine equipment or aircraft mainframes are initiated, performed or completed in repair facilities within this state.
(2) For the purposes of this subsection (c): (A) "Aircraft engine equipment" means any aircraft engine, including all associated parts, appurtenances and accessories, for the propulsion of aircraft used by a commercial interstate or international air carrier; (B) "Aircraft mainframes" means any aircraft body, wing, tail assembly, aileron, rudder, landing gear, engine housing, and any other assembly or component integral to the aerodynamic structure of aircraft used by a commercial interstate or international air carrier; and (C) "Repair service labor" includes all labor performed in connection with the repair, maintenance, overhauling, rebuilding, or modifying of aircraft engine equipment or of aircraft mainframes together with any test or inspection necessary or appropriate thereto.
(A) "Aircraft engine equipment" means any aircraft engine, including all associated parts, appurtenances and accessories, for the propulsion of aircraft used by a commercial interstate or international air carrier;
(B) "Aircraft mainframes" means any aircraft body, wing, tail assembly, aileron, rudder, landing gear, engine housing, and any other assembly or component integral to the aerodynamic structure of aircraft used by a commercial interstate or international air carrier; and
(C) "Repair service labor" includes all labor performed in connection with the repair, maintenance, overhauling, rebuilding, or modifying of aircraft engine equipment or of aircraft mainframes together with any test or inspection necessary or appropriate thereto.
(d) There is exempt from the sales and use tax repair services, including parts and labor, to equipment used primarily in interstate commerce, where such repairs are performed outside of Tennessee and the original purchase of such equipment was exempt from sales and use tax.
(e) There is exempt from the sales and use tax all repair parts and labor performed on fire protection machinery, apparatus, and equipment, with all associated parts, appurtenances, and accessories owned by fire departments in states other than Tennessee.
(f) In order to prevent actual multistate taxation of the acts and privileges subject to tax under this chapter, any taxpayer, upon proof acceptable to the commissioner being submitted that the taxpayer has properly paid sales and use tax in another state on such acts and privileges, shall be allowed a credit against the tax imposed by this chapter to the extent of the amount of such tax properly due and paid in another state.
(g) (1) There is exempt from the sales and use tax all repair service labor performed with respect to railroad rolling stock, where the repair services on such railroad rolling stock are initiated, performed or completed in repair facilities located within this state. (2) As used in this subsection (g): (A) "Railroad rolling stock" means all railroad equipment, operating on flanged wheels, that is currently being used, or is reasonably intended to be used, principally in interstate commerce; and (B) "Repair service labor" means labor performed with respect to the repair, maintenance, overhauling, rebuilding, modifying or adapting of railroad rolling stock, together with any test or inspection necessary or appropriate thereto. Such exemption does not apply to repair service labor performed by non-Class 1 railroad companies on Class 1 railroad rolling stock.
(1) There is exempt from the sales and use tax all repair service labor performed with respect to railroad rolling stock, where the repair services on such railroad rolling stock are initiated, performed or completed in repair facilities located within this state.
(2) As used in this subsection (g): (A) "Railroad rolling stock" means all railroad equipment, operating on flanged wheels, that is currently being used, or is reasonably intended to be used, principally in interstate commerce; and (B) "Repair service labor" means labor performed with respect to the repair, maintenance, overhauling, rebuilding, modifying or adapting of railroad rolling stock, together with any test or inspection necessary or appropriate thereto. Such exemption does not apply to repair service labor performed by non-Class 1 railroad companies on Class 1 railroad rolling stock.
(A) "Railroad rolling stock" means all railroad equipment, operating on flanged wheels, that is currently being used, or is reasonably intended to be used, principally in interstate commerce; and
(B) "Repair service labor" means labor performed with respect to the repair, maintenance, overhauling, rebuilding, modifying or adapting of railroad rolling stock, together with any test or inspection necessary or appropriate thereto. Such exemption does not apply to repair service labor performed by non-Class 1 railroad companies on Class 1 railroad rolling stock.
(h) (1) There shall be exempt from the sales and use tax the following: (A) Sales of helicopters or airplanes and related equipment within Tennessee to purchasers who are not residents of the state, where such helicopters or airplanes and related equipment are intended to have a situs out of Tennessee, are in fact removed from Tennessee, within thirty (30) days from the date of their purchase; (B) Repair and refurbishment services within Tennessee with respect to helicopters and helicopter components and parts that have their situs outside of Tennessee and are removed from Tennessee within fifteen (15) days from the completion of such repair and refurbishment services. ''Repair and refurbishment services'' as used in this subdivision (h)(1)(B) and in subdivisions (h)(1)(C) and (D) includes, but is not limited to, modifications, conversions, and installations; (C) In addition to the exemptions in subdivisions (h)(1)(A) and (B), sales of helicopters and related equipment within Tennessee to purchasers who are not residents of the state, where such helicopters and related equipment are intended to have a situs out of Tennessee, and where such helicopters and related equipment remain within Tennessee following such sale solely for purposes of repair and refurbishment services, and are in fact removed from Tennessee within fifteen (15) days from the completion of such repair and refurbishment services; and (D) Repair and refurbishment services within Tennessee with respect to airplanes and airplane components and parts which have their situs outside of Tennessee and are removed from Tennessee within thirty (30) days from the completion of such repair and refurbishment services when such repair or refurbishment services with respect to such airplanes or airplane components or parts are: (i) Performed pursuant to and by the registered owner of one (1) or more "supplemental type certificates" issued by the federal aviation administration; or (ii) Performed pursuant to and by an authorized service facility designated by an original equipment manufacturer for such service with respect to aircraft qualifying as "transport category aircraft" under 14 CFR, parts 25, 29, 91 and 121. (2) As used in this subsection (h), "helicopter" means an aircraft that derives its lift from blades that rotate about an approximately vertical central axis and that can hover in a stationary position while in flight and move laterally or longitudinally from the hover position.
(1) There shall be exempt from the sales and use tax the following: (A) Sales of helicopters or airplanes and related equipment within Tennessee to purchasers who are not residents of the state, where such helicopters or airplanes and related equipment are intended to have a situs out of Tennessee, are in fact removed from Tennessee, within thirty (30) days from the date of their purchase; (B) Repair and refurbishment services within Tennessee with respect to helicopters and helicopter components and parts that have their situs outside of Tennessee and are removed from Tennessee within fifteen (15) days from the completion of such repair and refurbishment services. ''Repair and refurbishment services'' as used in this subdivision (h)(1)(B) and in subdivisions (h)(1)(C) and (D) includes, but is not limited to, modifications, conversions, and installations; (C) In addition to the exemptions in subdivisions (h)(1)(A) and (B), sales of helicopters and related equipment within Tennessee to purchasers who are not residents of the state, where such helicopters and related equipment are intended to have a situs out of Tennessee, and where such helicopters and related equipment remain within Tennessee following such sale solely for purposes of repair and refurbishment services, and are in fact removed from Tennessee within fifteen (15) days from the completion of such repair and refurbishment services; and (D) Repair and refurbishment services within Tennessee with respect to airplanes and airplane components and parts which have their situs outside of Tennessee and are removed from Tennessee within thirty (30) days from the completion of such repair and refurbishment services when such repair or refurbishment services with respect to such airplanes or airplane components or parts are: (i) Performed pursuant to and by the registered owner of one (1) or more "supplemental type certificates" issued by the federal aviation administration; or (ii) Performed pursuant to and by an authorized service facility designated by an original equipment manufacturer for such service with respect to aircraft qualifying as "transport category aircraft" under 14 CFR, parts 25, 29, 91 and 121.
(A) Sales of helicopters or airplanes and related equipment within Tennessee to purchasers who are not residents of the state, where such helicopters or airplanes and related equipment are intended to have a situs out of Tennessee, are in fact removed from Tennessee, within thirty (30) days from the date of their purchase;
(B) Repair and refurbishment services within Tennessee with respect to helicopters and helicopter components and parts that have their situs outside of Tennessee and are removed from Tennessee within fifteen (15) days from the completion of such repair and refurbishment services. ''Repair and refurbishment services'' as used in this subdivision (h)(1)(B) and in subdivisions (h)(1)(C) and (D) includes, but is not limited to, modifications, conversions, and installations;
(C) In addition to the exemptions in subdivisions (h)(1)(A) and (B), sales of helicopters and related equipment within Tennessee to purchasers who are not residents of the state, where such helicopters and related equipment are intended to have a situs out of Tennessee, and where such helicopters and related equipment remain within Tennessee following such sale solely for purposes of repair and refurbishment services, and are in fact removed from Tennessee within fifteen (15) days from the completion of such repair and refurbishment services; and
(D) Repair and refurbishment services within Tennessee with respect to airplanes and airplane components and parts which have their situs outside of Tennessee and are removed from Tennessee within thirty (30) days from the completion of such repair and refurbishment services when such repair or refurbishment services with respect to such airplanes or airplane components or parts are: (i) Performed pursuant to and by the registered owner of one (1) or more "supplemental type certificates" issued by the federal aviation administration; or (ii) Performed pursuant to and by an authorized service facility designated by an original equipment manufacturer for such service with respect to aircraft qualifying as "transport category aircraft" under 14 CFR, parts 25, 29, 91 and 121.
(i) Performed pursuant to and by the registered owner of one (1) or more "supplemental type certificates" issued by the federal aviation administration; or
(ii) Performed pursuant to and by an authorized service facility designated by an original equipment manufacturer for such service with respect to aircraft qualifying as "transport category aircraft" under 14 CFR, parts 25, 29, 91 and 121.
(2) As used in this subsection (h), "helicopter" means an aircraft that derives its lift from blades that rotate about an approximately vertical central axis and that can hover in a stationary position while in flight and move laterally or longitudinally from the hover position.
(i) There is exempt from the sales and use tax the sale of all repair parts, accessories, materials and supplies to a common carrier for use on the purchasing carrier's freight motor vehicles with a maximum gross weight rating classification of Class One or above under § 55-4-113 , or trailers, semi-trailers and pole trailers, as defined in §§ 55-1-105 and 55-4-113 , and that are shipped via the purchasing carrier under a bill of lading and transported to a destination outside of this state for use outside this state, where the seller and the purchasing carrier are affiliated with one another such that: (1) Either corporation directly owns or controls one hundred percent (100%) of the capital stock of the other corporation; or (2) One hundred percent (100%) of the capital stock of both corporations is directly owned or controlled by a common parent.
(1) Either corporation directly owns or controls one hundred percent (100%) of the capital stock of the other corporation; or
(2) One hundred percent (100%) of the capital stock of both corporations is directly owned or controlled by a common parent.
(j) There is exempt from sales and use tax, computer media exchange services, where the resulting media is shipped out of Tennessee or to a government agency or nontaxable entity located within Tennessee. "Media exchange services" means the process of transferring stored data from one (1) type of storage medium to another type of storage medium, including, but not limited to, magnetic tapes, magnetic cartridges, CD-ROM, magnetic disks/diskettes, laser disks/diskettes, optical disks/diskettes, or any similar media that is used to store or transfer data from one (1) computer to another.
(k) (1) There is exempt from the sales and use tax all repair and refurbishment service labor performed with respect to large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories, when the repair and refurbishment services on the mainframes, equipment, and accessories are initiated, contracted, performed, or completed in or by an authorized large aircraft service facility, including, but not limited to, repair and refurbishment service labor performed by an authorized large aircraft service facility pursuant to the terms of guaranty, warranty, or service contracts. (2) In addition to the exemptions provided in subdivisions (h)(1) and (k)(1), there is exempt from the sales and use tax all sales, leases, and purchases of large aircraft and related equipment, and their use, storage, or consumption within this state following the sale, lease, or purchase, when the large aircraft and related equipment have or are intended to have a situs outside of this state following the sale, lease, or purchase, and when the large aircraft and related equipment are in and remain within this state following the sale, lease, or purchase solely for purposes of repair and refurbishment services by an authorized large aircraft service facility, and are in fact removed from this state within fifteen (15) days from the completion of the repair and refurbishment services. (3) As used in this subsection (k): (A) "Authorized large aircraft service facility," "large aircraft," "large aircraft accessories," "large aircraft engine equipment," "large aircraft mainframes," and "repair and refurbishment services" have the same meanings as defined in § 67-6-302 ; (B) "Large aircraft and related equipment" means a large aircraft consisting of a large aircraft mainframe and large aircraft engine equipment, including any large aircraft accessories associated with the large aircraft or aircraft engine, whether installed or uninstalled; and (C) "Repair and refurbishment service labor" means all labor performed in connection with repair and refurbishment services.
(1) There is exempt from the sales and use tax all repair and refurbishment service labor performed with respect to large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories, when the repair and refurbishment services on the mainframes, equipment, and accessories are initiated, contracted, performed, or completed in or by an authorized large aircraft service facility, including, but not limited to, repair and refurbishment service labor performed by an authorized large aircraft service facility pursuant to the terms of guaranty, warranty, or service contracts.
(2) In addition to the exemptions provided in subdivisions (h)(1) and (k)(1), there is exempt from the sales and use tax all sales, leases, and purchases of large aircraft and related equipment, and their use, storage, or consumption within this state following the sale, lease, or purchase, when the large aircraft and related equipment have or are intended to have a situs outside of this state following the sale, lease, or purchase, and when the large aircraft and related equipment are in and remain within this state following the sale, lease, or purchase solely for purposes of repair and refurbishment services by an authorized large aircraft service facility, and are in fact removed from this state within fifteen (15) days from the completion of the repair and refurbishment services.
(3) As used in this subsection (k): (A) "Authorized large aircraft service facility," "large aircraft," "large aircraft accessories," "large aircraft engine equipment," "large aircraft mainframes," and "repair and refurbishment services" have the same meanings as defined in § 67-6-302 ; (B) "Large aircraft and related equipment" means a large aircraft consisting of a large aircraft mainframe and large aircraft engine equipment, including any large aircraft accessories associated with the large aircraft or aircraft engine, whether installed or uninstalled; and (C) "Repair and refurbishment service labor" means all labor performed in connection with repair and refurbishment services.
(A) "Authorized large aircraft service facility," "large aircraft," "large aircraft accessories," "large aircraft engine equipment," "large aircraft mainframes," and "repair and refurbishment services" have the same meanings as defined in § 67-6-302 ;
(B) "Large aircraft and related equipment" means a large aircraft consisting of a large aircraft mainframe and large aircraft engine equipment, including any large aircraft accessories associated with the large aircraft or aircraft engine, whether installed or uninstalled; and
(C) "Repair and refurbishment service labor" means all labor performed in connection with repair and refurbishment services.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.56 (Williams, § 1328.25); T.C.A. (orig. ed.), § 67-3007; Acts 1985, ch. 420, § 1; 1986, ch. 518, § 1; 1986, ch. 805, § 1; 1987, ch. 294, § 1; 1987, ch. 433, § 1; 1989, ch. 312, § 6; 1989, ch. 430, § 3; 1993, ch. 318, § 1; 1995, ch. 80, § 1; 1996, ch. 807, § 1; 1997 , ch. 209, § 1; 1997 , ch. 238, § 1; 2003 , ch. 357, § 80; 2004, ch. 724, § 1; 2004, ch. 959, §§ 10, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 149; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2012, ch. 1078, § 1; 2013 , ch. 480, § 1; 2015 , ch. 48, §§ 1 - 2; 2015 , ch. 273, § 3; 2015 , ch. 506, § 2.
Tenn. Code Ann. § 67-4-2602 — TN Code / Title 67 / Chapter 4 / Section 67-4-2602
Certification by tobacco product manufacturer as to compliance - Directory listing certified manufacturers and brand families - Unlawful practices
Status: in_force

(a) (1) Every tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a distributor, retailer or similar intermediary or intermediaries, shall execute and deliver on a form prescribed by the commissioner a certification to the commissioner and attorney general and reporter, no later than the thirtieth day of April each year, certifying under penalty of perjury that, as of the date of such certification, such tobacco product manufacturer either is a participating manufacturer, or is in full compliance with § 47-31-103 . (2) A participating manufacturer shall include in its certification a list of its brand families. The participating manufacturer shall update such list thirty (30) calendar days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the attorney general and reporter and commissioner. (3) (A) A nonparticipating manufacturer shall include in its certification: (i) A list of all of its brand families and the number of units sold for each brand family that were sold in the state during the preceding calendar year; (ii) A list of all of its brand families that have been sold in the state at any time during the current calendar year; (iii) Indication, by an asterisk, of any brand family sold in the state during the preceding calendar year that is no longer being sold in the state as of the date of such certification; and (iv) Identification by name and address of any other manufacturer of such brand families in the preceding or current calendar year. (B) The nonparticipating manufacturer shall update such list thirty (30) calendar days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the attorney general and reporter and commissioner. (4) In the case of a nonparticipating manufacturer, such certification shall further certify: (A) That such nonparticipating manufacturer is registered to do business in the state or has appointed a resident agent for service of process and provided notice thereof as required by § 67-4-2603 ; (B) That such nonparticipating manufacturer: (i) Has established and continues to maintain a qualified escrow fund; and (ii) Has executed a qualified escrow agreement that has been reviewed and approved by the attorney general and reporter and that governs the qualified escrow fund; (C) That such nonparticipating manufacturer is in full compliance with title 47, chapter 31 and this part, and any regulations promulgated pursuant thereto; (D) (i) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established such qualified escrow fund required pursuant to § 47-31-103 and all regulations promulgated thereto; (ii) The account number of such qualified escrow fund and any sub-account number for Tennessee; (iii) The amount such nonparticipating manufacturer placed in such fund for cigarettes sold in the state during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the attorney general and reporter to confirm the foregoing; and (iv) The amount and date of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from such fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to § 47-31-103 and all regulations promulgated thereto; and (E) That the nonparticipating manufacturer has certified in writing on a form approved by the commissioner that it consents to be sued in the circuit or chancery courts in the state for purposes of enforcing this statute or for an action to enforce § 47-31-103 . (5) In the case of a nonparticipating manufacturer located outside of the United States, the certification shall further certify that the nonparticipating manufacturer has provided a declaration from each of its importers into the United States of any of its brand families to be sold in this state. The declaration shall be on a form prescribed by the attorney general and reporter and shall state the following: (A) The importer accepts joint and several liability with the nonparticipating manufacturer for all obligations to place funds into a qualified escrow fund, for payment of all civil penalties and for payment of all reasonable costs and expenses of investigation and prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, compiled in title 47, chapter 31; (B) The importer consents to personal jurisdiction in Tennessee for the purpose of claims by the state for any obligation to place funds into a qualified escrow fund, for payment of any civil penalties and for payment of any reasonable costs and expenses of investigation or prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999; and (C) The importer has appointed a registered agent for service of process in this state according to the same requirements as established in this part for any nonresident or foreign nonparticipating manufacturer that has not registered to do business in this state as a foreign corporation or business entity. (6) A tobacco product manufacturer may not include a brand family in its certification unless: (A) In the case of a participating manufacturer, said participating manufacturer affirms that the brand family is deemed to be its cigarettes for purposes of calculating its payments under the master settlement agreement for the relevant year, in the volume and shares determined pursuant to the master settlement agreement; and (B) In the case of a nonparticipating manufacturer, said nonparticipating manufacturer affirms that the brand family is deemed to be its cigarettes for purposes of § 47-31-103 . Nothing in this section shall be construed as limiting or otherwise affecting the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the master settlement agreement or for purposes of § 47-31-103 . (7) Tobacco product manufacturers shall maintain all invoices and documentation of sales and other such information relied upon for such certification for a period of five (5) years, unless otherwise required by law to maintain them for a greater period of time. (b) Not later than May 31, 2003, the commissioner shall develop and make available for public inspection a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of subsection (a) and all brand families that are listed in such certifications (the "directory"), except that: (1) The commissioner shall not include or retain in such directory the name or brand families of any nonparticipating manufacturer that has failed to provide the required certification or whose certification the commissioner determines is not in compliance with subdivisions (a)(2) and (3), unless the commissioner has determined that such violation has been cured to the satisfaction of the commissioner; (2) Neither a tobacco product manufacturer nor brand family shall be included or retained in the directory, if the commissioner concludes, in the case of a nonparticipating manufacturer, that: (A) Any escrow payment required pursuant to § 47-31-103 for any period for any brand family, whether or not listed by such nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the attorney general and reporter; (B) Any outstanding final judgment, including interest on the judgment, for a violation of § 47-31-103 has not been fully satisfied for such brand family or such manufacturer; or (C) Such nonparticipating manufacturer has underpaid escrow obligations in this state or any state unless such underpayment is cured within sixty (60) days of entry of a final order establishing the required escrow payment amount; however, such cure shall have no such effect if such underpayment is the result of fraud or deceit; (3) A nonparticipating tobacco product manufacturer may be removed from the state's directory of approved tobacco product manufacturers, if the commissioner determines such action is in the best interest of the state and the operation of the directory, if the tobacco product manufacturer or any of its affiliates, officers, directors, or owners has: (A) Been removed from any state's directory of approved tobacco product manufacturers based on any acts or omissions that would, if done in this state, be grounds for removal from the directory, except that if the basis for removal is a good faith dispute regarding the amount of escrow required for units sold in other states, the nonparticipating manufacturer shall have the opportunity to cure the underpayment of escrow within sixty (60) days of entry of a final order establishing the required escrow payment amount; (B) Plead guilty or nolo contendere to or has been found guilty of a crime relating to the reporting, distribution, sale or taxation of cigarettes or tobacco products; or (C) Failed to cooperate with any request for information from the commissioner made pursuant to § 67-4-2604(d) to the satisfaction of the commissioner; (4) The commissioner shall update the directory as necessary in order to correct mistakes and to add or remove a tobacco product manufacturer or brand family to keep the directory in conformity with the requirements of this part; and (5) Every licensed agent shall provide and update as necessary an electronic mail address to the commissioner for the purpose of receiving any notifications as may be required by this part. (c) It shall be unlawful for any person to: (1) Affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory; or (2) Sell, offer, or possess for sale, in this state, or import for personal consumption in this state, cigarettes of a tobacco product manufacturer or brand family not included in the directory. (d) (1) A nonparticipating manufacturer shall not be included or retained in the directory of approved tobacco product manufacturers until it has posted a bond in accordance with this subsection (d), in addition to any other requirements for inclusion in the directory contained in this part. (2) The bond required by this subsection (d) shall be posted by corporate surety located within the United States. The amount of the bond shall be the greater of one hundred thousand dollars ($100,000) or the greatest required escrow amount due from the nonparticipating manufacturer or its predecessor for any of the twelve (12) preceding calendar quarters. The bond shall be posted at least ten (10) days in advance of each calendar quarter. (3) The bond shall be written in favor of the state of Tennessee and shall be conditioned on the performance by the nonparticipating manufacturer of all of its escrow deposit and other financial obligations under this part and § 47-31-103 . (4) If the nonparticipating manufacturer has failed to make or have made on its behalf escrow deposits equal to the full amount owed for a quarter within fifteen (15) days following the due date for the quarter, the state may execute upon the bond in the amount equal to any remaining amount of escrow due. The amount collected may be deposited into the state treasury and shall reduce the amount of escrow due from that nonparticipating manufacturer by the dollar amount collected. (5) If the state obtains a judgment against the nonparticipating manufacturer for the nonparticipating manufacturer's failure to make an escrow deposit, the state may also execute on the bond to recover the amount of civil penalties and attorneys' fees obtained in that judgment. Funds collected from such bonds shall be counted first toward the amount of escrow due but not deposited into escrow by the nonparticipating manufacturer. (e) For each nonparticipating manufacturer located outside of the United States, each importer into the United States of any such nonparticipating manufacturer's brand families that are sold in this state shall bear joint and several liability with such nonparticipating manufacturer for all obligations to place funds into a qualified escrow fund, for payment of all civil penalties and for payment of all reasonable costs and expenses of investigation and prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999. (f) Service of process on the importer's appointed registered agent for service of process may be served in any manner authorized by law and shall constitute legal and valid service of process on the importer. The importer is subject to the same requirements in this part as nonparticipating manufacturers regarding notice of termination of the agency appointment. Any importer that has not appointed and engaged an agent as required in this section shall be deemed to have appointed the secretary of state as such agent and may be proceeded against in courts of this state by service of process on the secretary of state. Amended by 2014 Tenn. Acts, ch. 749, s 10, eff. 12/1/2014. Acts 2003 , ch. 294, § 3; 2009 , ch. 381, § 1; 2012 , ch. 669, §§ 1-5.
(a) (1) Every tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a distributor, retailer or similar intermediary or intermediaries, shall execute and deliver on a form prescribed by the commissioner a certification to the commissioner and attorney general and reporter, no later than the thirtieth day of April each year, certifying under penalty of perjury that, as of the date of such certification, such tobacco product manufacturer either is a participating manufacturer, or is in full compliance with § 47-31-103 . (2) A participating manufacturer shall include in its certification a list of its brand families. The participating manufacturer shall update such list thirty (30) calendar days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the attorney general and reporter and commissioner. (3) (A) A nonparticipating manufacturer shall include in its certification: (i) A list of all of its brand families and the number of units sold for each brand family that were sold in the state during the preceding calendar year; (ii) A list of all of its brand families that have been sold in the state at any time during the current calendar year; (iii) Indication, by an asterisk, of any brand family sold in the state during the preceding calendar year that is no longer being sold in the state as of the date of such certification; and (iv) Identification by name and address of any other manufacturer of such brand families in the preceding or current calendar year. (B) The nonparticipating manufacturer shall update such list thirty (30) calendar days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the attorney general and reporter and commissioner. (4) In the case of a nonparticipating manufacturer, such certification shall further certify: (A) That such nonparticipating manufacturer is registered to do business in the state or has appointed a resident agent for service of process and provided notice thereof as required by § 67-4-2603 ; (B) That such nonparticipating manufacturer: (i) Has established and continues to maintain a qualified escrow fund; and (ii) Has executed a qualified escrow agreement that has been reviewed and approved by the attorney general and reporter and that governs the qualified escrow fund; (C) That such nonparticipating manufacturer is in full compliance with title 47, chapter 31 and this part, and any regulations promulgated pursuant thereto; (D) (i) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established such qualified escrow fund required pursuant to § 47-31-103 and all regulations promulgated thereto; (ii) The account number of such qualified escrow fund and any sub-account number for Tennessee; (iii) The amount such nonparticipating manufacturer placed in such fund for cigarettes sold in the state during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the attorney general and reporter to confirm the foregoing; and (iv) The amount and date of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from such fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to § 47-31-103 and all regulations promulgated thereto; and (E) That the nonparticipating manufacturer has certified in writing on a form approved by the commissioner that it consents to be sued in the circuit or chancery courts in the state for purposes of enforcing this statute or for an action to enforce § 47-31-103 . (5) In the case of a nonparticipating manufacturer located outside of the United States, the certification shall further certify that the nonparticipating manufacturer has provided a declaration from each of its importers into the United States of any of its brand families to be sold in this state. The declaration shall be on a form prescribed by the attorney general and reporter and shall state the following: (A) The importer accepts joint and several liability with the nonparticipating manufacturer for all obligations to place funds into a qualified escrow fund, for payment of all civil penalties and for payment of all reasonable costs and expenses of investigation and prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, compiled in title 47, chapter 31; (B) The importer consents to personal jurisdiction in Tennessee for the purpose of claims by the state for any obligation to place funds into a qualified escrow fund, for payment of any civil penalties and for payment of any reasonable costs and expenses of investigation or prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999; and (C) The importer has appointed a registered agent for service of process in this state according to the same requirements as established in this part for any nonresident or foreign nonparticipating manufacturer that has not registered to do business in this state as a foreign corporation or business entity. (6) A tobacco product manufacturer may not include a brand family in its certification unless: (A) In the case of a participating manufacturer, said participating manufacturer affirms that the brand family is deemed to be its cigarettes for purposes of calculating its payments under the master settlement agreement for the relevant year, in the volume and shares determined pursuant to the master settlement agreement; and (B) In the case of a nonparticipating manufacturer, said nonparticipating manufacturer affirms that the brand family is deemed to be its cigarettes for purposes of § 47-31-103 . Nothing in this section shall be construed as limiting or otherwise affecting the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the master settlement agreement or for purposes of § 47-31-103 . (7) Tobacco product manufacturers shall maintain all invoices and documentation of sales and other such information relied upon for such certification for a period of five (5) years, unless otherwise required by law to maintain them for a greater period of time.
(1) Every tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a distributor, retailer or similar intermediary or intermediaries, shall execute and deliver on a form prescribed by the commissioner a certification to the commissioner and attorney general and reporter, no later than the thirtieth day of April each year, certifying under penalty of perjury that, as of the date of such certification, such tobacco product manufacturer either is a participating manufacturer, or is in full compliance with § 47-31-103 .
(2) A participating manufacturer shall include in its certification a list of its brand families. The participating manufacturer shall update such list thirty (30) calendar days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the attorney general and reporter and commissioner.
(3) (A) A nonparticipating manufacturer shall include in its certification: (i) A list of all of its brand families and the number of units sold for each brand family that were sold in the state during the preceding calendar year; (ii) A list of all of its brand families that have been sold in the state at any time during the current calendar year; (iii) Indication, by an asterisk, of any brand family sold in the state during the preceding calendar year that is no longer being sold in the state as of the date of such certification; and (iv) Identification by name and address of any other manufacturer of such brand families in the preceding or current calendar year. (B) The nonparticipating manufacturer shall update such list thirty (30) calendar days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the attorney general and reporter and commissioner.
(A) A nonparticipating manufacturer shall include in its certification: (i) A list of all of its brand families and the number of units sold for each brand family that were sold in the state during the preceding calendar year; (ii) A list of all of its brand families that have been sold in the state at any time during the current calendar year; (iii) Indication, by an asterisk, of any brand family sold in the state during the preceding calendar year that is no longer being sold in the state as of the date of such certification; and (iv) Identification by name and address of any other manufacturer of such brand families in the preceding or current calendar year.
(i) A list of all of its brand families and the number of units sold for each brand family that were sold in the state during the preceding calendar year;
(ii) A list of all of its brand families that have been sold in the state at any time during the current calendar year;
(iii) Indication, by an asterisk, of any brand family sold in the state during the preceding calendar year that is no longer being sold in the state as of the date of such certification; and
(iv) Identification by name and address of any other manufacturer of such brand families in the preceding or current calendar year.
(B) The nonparticipating manufacturer shall update such list thirty (30) calendar days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the attorney general and reporter and commissioner.
(4) In the case of a nonparticipating manufacturer, such certification shall further certify: (A) That such nonparticipating manufacturer is registered to do business in the state or has appointed a resident agent for service of process and provided notice thereof as required by § 67-4-2603 ; (B) That such nonparticipating manufacturer: (i) Has established and continues to maintain a qualified escrow fund; and (ii) Has executed a qualified escrow agreement that has been reviewed and approved by the attorney general and reporter and that governs the qualified escrow fund; (C) That such nonparticipating manufacturer is in full compliance with title 47, chapter 31 and this part, and any regulations promulgated pursuant thereto; (D) (i) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established such qualified escrow fund required pursuant to § 47-31-103 and all regulations promulgated thereto; (ii) The account number of such qualified escrow fund and any sub-account number for Tennessee; (iii) The amount such nonparticipating manufacturer placed in such fund for cigarettes sold in the state during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the attorney general and reporter to confirm the foregoing; and (iv) The amount and date of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from such fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to § 47-31-103 and all regulations promulgated thereto; and (E) That the nonparticipating manufacturer has certified in writing on a form approved by the commissioner that it consents to be sued in the circuit or chancery courts in the state for purposes of enforcing this statute or for an action to enforce § 47-31-103 .
(A) That such nonparticipating manufacturer is registered to do business in the state or has appointed a resident agent for service of process and provided notice thereof as required by § 67-4-2603 ;
(B) That such nonparticipating manufacturer: (i) Has established and continues to maintain a qualified escrow fund; and (ii) Has executed a qualified escrow agreement that has been reviewed and approved by the attorney general and reporter and that governs the qualified escrow fund;
(i) Has established and continues to maintain a qualified escrow fund; and
(ii) Has executed a qualified escrow agreement that has been reviewed and approved by the attorney general and reporter and that governs the qualified escrow fund;
(C) That such nonparticipating manufacturer is in full compliance with title 47, chapter 31 and this part, and any regulations promulgated pursuant thereto;
(D) (i) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established such qualified escrow fund required pursuant to § 47-31-103 and all regulations promulgated thereto; (ii) The account number of such qualified escrow fund and any sub-account number for Tennessee; (iii) The amount such nonparticipating manufacturer placed in such fund for cigarettes sold in the state during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the attorney general and reporter to confirm the foregoing; and (iv) The amount and date of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from such fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to § 47-31-103 and all regulations promulgated thereto; and
(i) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established such qualified escrow fund required pursuant to § 47-31-103 and all regulations promulgated thereto;
(ii) The account number of such qualified escrow fund and any sub-account number for Tennessee;
(iii) The amount such nonparticipating manufacturer placed in such fund for cigarettes sold in the state during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the attorney general and reporter to confirm the foregoing; and
(iv) The amount and date of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from such fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to § 47-31-103 and all regulations promulgated thereto; and
(E) That the nonparticipating manufacturer has certified in writing on a form approved by the commissioner that it consents to be sued in the circuit or chancery courts in the state for purposes of enforcing this statute or for an action to enforce § 47-31-103 .
(5) In the case of a nonparticipating manufacturer located outside of the United States, the certification shall further certify that the nonparticipating manufacturer has provided a declaration from each of its importers into the United States of any of its brand families to be sold in this state. The declaration shall be on a form prescribed by the attorney general and reporter and shall state the following: (A) The importer accepts joint and several liability with the nonparticipating manufacturer for all obligations to place funds into a qualified escrow fund, for payment of all civil penalties and for payment of all reasonable costs and expenses of investigation and prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, compiled in title 47, chapter 31; (B) The importer consents to personal jurisdiction in Tennessee for the purpose of claims by the state for any obligation to place funds into a qualified escrow fund, for payment of any civil penalties and for payment of any reasonable costs and expenses of investigation or prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999; and (C) The importer has appointed a registered agent for service of process in this state according to the same requirements as established in this part for any nonresident or foreign nonparticipating manufacturer that has not registered to do business in this state as a foreign corporation or business entity.
(A) The importer accepts joint and several liability with the nonparticipating manufacturer for all obligations to place funds into a qualified escrow fund, for payment of all civil penalties and for payment of all reasonable costs and expenses of investigation and prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999, compiled in title 47, chapter 31;
(B) The importer consents to personal jurisdiction in Tennessee for the purpose of claims by the state for any obligation to place funds into a qualified escrow fund, for payment of any civil penalties and for payment of any reasonable costs and expenses of investigation or prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999; and
(C) The importer has appointed a registered agent for service of process in this state according to the same requirements as established in this part for any nonresident or foreign nonparticipating manufacturer that has not registered to do business in this state as a foreign corporation or business entity.
(6) A tobacco product manufacturer may not include a brand family in its certification unless: (A) In the case of a participating manufacturer, said participating manufacturer affirms that the brand family is deemed to be its cigarettes for purposes of calculating its payments under the master settlement agreement for the relevant year, in the volume and shares determined pursuant to the master settlement agreement; and (B) In the case of a nonparticipating manufacturer, said nonparticipating manufacturer affirms that the brand family is deemed to be its cigarettes for purposes of § 47-31-103 . Nothing in this section shall be construed as limiting or otherwise affecting the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the master settlement agreement or for purposes of § 47-31-103 .
(A) In the case of a participating manufacturer, said participating manufacturer affirms that the brand family is deemed to be its cigarettes for purposes of calculating its payments under the master settlement agreement for the relevant year, in the volume and shares determined pursuant to the master settlement agreement; and
(B) In the case of a nonparticipating manufacturer, said nonparticipating manufacturer affirms that the brand family is deemed to be its cigarettes for purposes of § 47-31-103 . Nothing in this section shall be construed as limiting or otherwise affecting the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the master settlement agreement or for purposes of § 47-31-103 .
(7) Tobacco product manufacturers shall maintain all invoices and documentation of sales and other such information relied upon for such certification for a period of five (5) years, unless otherwise required by law to maintain them for a greater period of time.
(b) Not later than May 31, 2003, the commissioner shall develop and make available for public inspection a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of subsection (a) and all brand families that are listed in such certifications (the "directory"), except that: (1) The commissioner shall not include or retain in such directory the name or brand families of any nonparticipating manufacturer that has failed to provide the required certification or whose certification the commissioner determines is not in compliance with subdivisions (a)(2) and (3), unless the commissioner has determined that such violation has been cured to the satisfaction of the commissioner; (2) Neither a tobacco product manufacturer nor brand family shall be included or retained in the directory, if the commissioner concludes, in the case of a nonparticipating manufacturer, that: (A) Any escrow payment required pursuant to § 47-31-103 for any period for any brand family, whether or not listed by such nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the attorney general and reporter; (B) Any outstanding final judgment, including interest on the judgment, for a violation of § 47-31-103 has not been fully satisfied for such brand family or such manufacturer; or (C) Such nonparticipating manufacturer has underpaid escrow obligations in this state or any state unless such underpayment is cured within sixty (60) days of entry of a final order establishing the required escrow payment amount; however, such cure shall have no such effect if such underpayment is the result of fraud or deceit; (3) A nonparticipating tobacco product manufacturer may be removed from the state's directory of approved tobacco product manufacturers, if the commissioner determines such action is in the best interest of the state and the operation of the directory, if the tobacco product manufacturer or any of its affiliates, officers, directors, or owners has: (A) Been removed from any state's directory of approved tobacco product manufacturers based on any acts or omissions that would, if done in this state, be grounds for removal from the directory, except that if the basis for removal is a good faith dispute regarding the amount of escrow required for units sold in other states, the nonparticipating manufacturer shall have the opportunity to cure the underpayment of escrow within sixty (60) days of entry of a final order establishing the required escrow payment amount; (B) Plead guilty or nolo contendere to or has been found guilty of a crime relating to the reporting, distribution, sale or taxation of cigarettes or tobacco products; or (C) Failed to cooperate with any request for information from the commissioner made pursuant to § 67-4-2604(d) to the satisfaction of the commissioner; (4) The commissioner shall update the directory as necessary in order to correct mistakes and to add or remove a tobacco product manufacturer or brand family to keep the directory in conformity with the requirements of this part; and (5) Every licensed agent shall provide and update as necessary an electronic mail address to the commissioner for the purpose of receiving any notifications as may be required by this part.
(1) The commissioner shall not include or retain in such directory the name or brand families of any nonparticipating manufacturer that has failed to provide the required certification or whose certification the commissioner determines is not in compliance with subdivisions (a)(2) and (3), unless the commissioner has determined that such violation has been cured to the satisfaction of the commissioner;
(2) Neither a tobacco product manufacturer nor brand family shall be included or retained in the directory, if the commissioner concludes, in the case of a nonparticipating manufacturer, that: (A) Any escrow payment required pursuant to § 47-31-103 for any period for any brand family, whether or not listed by such nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the attorney general and reporter; (B) Any outstanding final judgment, including interest on the judgment, for a violation of § 47-31-103 has not been fully satisfied for such brand family or such manufacturer; or (C) Such nonparticipating manufacturer has underpaid escrow obligations in this state or any state unless such underpayment is cured within sixty (60) days of entry of a final order establishing the required escrow payment amount; however, such cure shall have no such effect if such underpayment is the result of fraud or deceit;
(A) Any escrow payment required pursuant to § 47-31-103 for any period for any brand family, whether or not listed by such nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the attorney general and reporter;
(B) Any outstanding final judgment, including interest on the judgment, for a violation of § 47-31-103 has not been fully satisfied for such brand family or such manufacturer; or
(C) Such nonparticipating manufacturer has underpaid escrow obligations in this state or any state unless such underpayment is cured within sixty (60) days of entry of a final order establishing the required escrow payment amount; however, such cure shall have no such effect if such underpayment is the result of fraud or deceit;
(3) A nonparticipating tobacco product manufacturer may be removed from the state's directory of approved tobacco product manufacturers, if the commissioner determines such action is in the best interest of the state and the operation of the directory, if the tobacco product manufacturer or any of its affiliates, officers, directors, or owners has: (A) Been removed from any state's directory of approved tobacco product manufacturers based on any acts or omissions that would, if done in this state, be grounds for removal from the directory, except that if the basis for removal is a good faith dispute regarding the amount of escrow required for units sold in other states, the nonparticipating manufacturer shall have the opportunity to cure the underpayment of escrow within sixty (60) days of entry of a final order establishing the required escrow payment amount; (B) Plead guilty or nolo contendere to or has been found guilty of a crime relating to the reporting, distribution, sale or taxation of cigarettes or tobacco products; or (C) Failed to cooperate with any request for information from the commissioner made pursuant to § 67-4-2604(d) to the satisfaction of the commissioner;
(A) Been removed from any state's directory of approved tobacco product manufacturers based on any acts or omissions that would, if done in this state, be grounds for removal from the directory, except that if the basis for removal is a good faith dispute regarding the amount of escrow required for units sold in other states, the nonparticipating manufacturer shall have the opportunity to cure the underpayment of escrow within sixty (60) days of entry of a final order establishing the required escrow payment amount;
(B) Plead guilty or nolo contendere to or has been found guilty of a crime relating to the reporting, distribution, sale or taxation of cigarettes or tobacco products; or
(C) Failed to cooperate with any request for information from the commissioner made pursuant to § 67-4-2604(d) to the satisfaction of the commissioner;
(4) The commissioner shall update the directory as necessary in order to correct mistakes and to add or remove a tobacco product manufacturer or brand family to keep the directory in conformity with the requirements of this part; and
(5) Every licensed agent shall provide and update as necessary an electronic mail address to the commissioner for the purpose of receiving any notifications as may be required by this part.
(c) It shall be unlawful for any person to: (1) Affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory; or (2) Sell, offer, or possess for sale, in this state, or import for personal consumption in this state, cigarettes of a tobacco product manufacturer or brand family not included in the directory.
(1) Affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory; or
(2) Sell, offer, or possess for sale, in this state, or import for personal consumption in this state, cigarettes of a tobacco product manufacturer or brand family not included in the directory.
(d) (1) A nonparticipating manufacturer shall not be included or retained in the directory of approved tobacco product manufacturers until it has posted a bond in accordance with this subsection (d), in addition to any other requirements for inclusion in the directory contained in this part. (2) The bond required by this subsection (d) shall be posted by corporate surety located within the United States. The amount of the bond shall be the greater of one hundred thousand dollars ($100,000) or the greatest required escrow amount due from the nonparticipating manufacturer or its predecessor for any of the twelve (12) preceding calendar quarters. The bond shall be posted at least ten (10) days in advance of each calendar quarter. (3) The bond shall be written in favor of the state of Tennessee and shall be conditioned on the performance by the nonparticipating manufacturer of all of its escrow deposit and other financial obligations under this part and § 47-31-103 . (4) If the nonparticipating manufacturer has failed to make or have made on its behalf escrow deposits equal to the full amount owed for a quarter within fifteen (15) days following the due date for the quarter, the state may execute upon the bond in the amount equal to any remaining amount of escrow due. The amount collected may be deposited into the state treasury and shall reduce the amount of escrow due from that nonparticipating manufacturer by the dollar amount collected. (5) If the state obtains a judgment against the nonparticipating manufacturer for the nonparticipating manufacturer's failure to make an escrow deposit, the state may also execute on the bond to recover the amount of civil penalties and attorneys' fees obtained in that judgment. Funds collected from such bonds shall be counted first toward the amount of escrow due but not deposited into escrow by the nonparticipating manufacturer.
(1) A nonparticipating manufacturer shall not be included or retained in the directory of approved tobacco product manufacturers until it has posted a bond in accordance with this subsection (d), in addition to any other requirements for inclusion in the directory contained in this part.
(2) The bond required by this subsection (d) shall be posted by corporate surety located within the United States. The amount of the bond shall be the greater of one hundred thousand dollars ($100,000) or the greatest required escrow amount due from the nonparticipating manufacturer or its predecessor for any of the twelve (12) preceding calendar quarters. The bond shall be posted at least ten (10) days in advance of each calendar quarter.
(3) The bond shall be written in favor of the state of Tennessee and shall be conditioned on the performance by the nonparticipating manufacturer of all of its escrow deposit and other financial obligations under this part and § 47-31-103 .
(4) If the nonparticipating manufacturer has failed to make or have made on its behalf escrow deposits equal to the full amount owed for a quarter within fifteen (15) days following the due date for the quarter, the state may execute upon the bond in the amount equal to any remaining amount of escrow due. The amount collected may be deposited into the state treasury and shall reduce the amount of escrow due from that nonparticipating manufacturer by the dollar amount collected.
(5) If the state obtains a judgment against the nonparticipating manufacturer for the nonparticipating manufacturer's failure to make an escrow deposit, the state may also execute on the bond to recover the amount of civil penalties and attorneys' fees obtained in that judgment. Funds collected from such bonds shall be counted first toward the amount of escrow due but not deposited into escrow by the nonparticipating manufacturer.
(e) For each nonparticipating manufacturer located outside of the United States, each importer into the United States of any such nonparticipating manufacturer's brand families that are sold in this state shall bear joint and several liability with such nonparticipating manufacturer for all obligations to place funds into a qualified escrow fund, for payment of all civil penalties and for payment of all reasonable costs and expenses of investigation and prosecution, including attorneys' fees, authorized in accordance with the Tennessee Tobacco Manufacturers' Escrow Fund Act of 1999.
(f) Service of process on the importer's appointed registered agent for service of process may be served in any manner authorized by law and shall constitute legal and valid service of process on the importer. The importer is subject to the same requirements in this part as nonparticipating manufacturers regarding notice of termination of the agency appointment. Any importer that has not appointed and engaged an agent as required in this section shall be deemed to have appointed the secretary of state as such agent and may be proceeded against in courts of this state by service of process on the secretary of state.
Amended by 2014 Tenn. Acts, ch. 749, s 10, eff. 12/1/2014.
Acts 2003 , ch. 294, § 3; 2009 , ch. 381, § 1; 2012 , ch. 669, §§ 1-5.
Tenn. Code Ann. § 67-4-2110 — TN Code / Title 67 / Chapter 4 / Section 67-4-2110
Apportionment for persons doing business outside state
Status: in_force

(a) Any taxpayer having business activities that are taxable both inside and outside the state of Tennessee shall allocate or apportion its net worth as provided in this part. A taxpayer is considered taxable in another state only if the taxpayer is conducting activities in that state that, if conducted in Tennessee, would constitute doing business in Tennessee and would subject the taxpayer to either Tennessee's franchise tax or excise tax. (b) Nonbusiness receipts shall not be included in the numerator or denominator of any apportionment formula. Acts 1999, ch. 406, § 4; 2006, ch. 1019, § 23.
(a) Any taxpayer having business activities that are taxable both inside and outside the state of Tennessee shall allocate or apportion its net worth as provided in this part. A taxpayer is considered taxable in another state only if the taxpayer is conducting activities in that state that, if conducted in Tennessee, would constitute doing business in Tennessee and would subject the taxpayer to either Tennessee's franchise tax or excise tax.
(b) Nonbusiness receipts shall not be included in the numerator or denominator of any apportionment formula.
Acts 1999, ch. 406, § 4; 2006, ch. 1019, § 23.
Tenn. Code Ann. § 67-1-114 — TN Code / Title 67 / Chapter 1 / Section 67-1-114
Extension of due date for certain tax returns
Status: in_force

(a) With respect to taxes imposed under chapter 2 of this title, under chapter 4, part 20 or 21 of this title, or under chapter 8, part 1 of this title, whenever the due date for filing the return occurs on a legal holiday as defined under 26 U.S.C. § 7503 , the commissioner is authorized, in the commissioner's discretion, to extend the due date of such return to the next succeeding day that is not a Saturday, Sunday or legal holiday. (b) With respect to taxes administered and collected by the commissioner of revenue, whenever the internal revenue service generally extends for all taxpayers the due date of a federal return or extends the due date of such return for a specified group of taxpayers such as, but not limited to, those affected by a federally declared disaster, the commissioner of revenue is authorized, in the commissioner's discretion, to extend the due date for the filing of specified returns to a date that shall not be later than the last day of the extension period specified by the internal revenue service. (c) For purposes of this section, "return" shall be deemed to include any remittance or other tax document, including, but not limited to, quarterly estimated payments and extension requests. Acts 2011, ch. 72, § 17; 2011, ch. 467, § 10; 2012, ch. 842, § 7.
(a) With respect to taxes imposed under chapter 2 of this title, under chapter 4, part 20 or 21 of this title, or under chapter 8, part 1 of this title, whenever the due date for filing the return occurs on a legal holiday as defined under 26 U.S.C. § 7503 , the commissioner is authorized, in the commissioner's discretion, to extend the due date of such return to the next succeeding day that is not a Saturday, Sunday or legal holiday.
(b) With respect to taxes administered and collected by the commissioner of revenue, whenever the internal revenue service generally extends for all taxpayers the due date of a federal return or extends the due date of such return for a specified group of taxpayers such as, but not limited to, those affected by a federally declared disaster, the commissioner of revenue is authorized, in the commissioner's discretion, to extend the due date for the filing of specified returns to a date that shall not be later than the last day of the extension period specified by the internal revenue service.
(c) For purposes of this section, "return" shall be deemed to include any remittance or other tax document, including, but not limited to, quarterly estimated payments and extension requests.
Acts 2011, ch. 72, § 17; 2011, ch. 467, § 10; 2012, ch. 842, § 7.
Tenn. Code Ann. § 67-5-205 — TN Code / Title 67 / Chapter 5 / Section 67-5-205
Government bonds and notes
Status: in_force

(a) (1) Whenever the state of Tennessee, or any agency thereof, shall issue any bonds or notes for any public purpose, without regard to when issued, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality or taxing district of this state, except inheritance, transfer and estate taxes. (2) Whenever any county or any agency thereof shall issue any bonds or notes for any public purpose, without regard to when authorized, neither the principal nor the interest of such bonds or notes shall be taxed by the state or by any county or municipality in this state. (3) Whenever any incorporated town or city, or any agency thereof, shall issue any bonds or notes, without regard to when authorized, for any public purpose, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality of this state. (b) In the event the courts of this state shall hold that any of this section is invalid and that such bonds or notes are taxable, such holding shall not affect the validity of any bonds or notes so issued. Acts 1973, ch. 226, § 5; 1977, ch. 2, § 1; T.C.A., §§ 67-503 -- 67-506; Acts 2001, ch. 28, § 1.
(a) (1) Whenever the state of Tennessee, or any agency thereof, shall issue any bonds or notes for any public purpose, without regard to when issued, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality or taxing district of this state, except inheritance, transfer and estate taxes. (2) Whenever any county or any agency thereof shall issue any bonds or notes for any public purpose, without regard to when authorized, neither the principal nor the interest of such bonds or notes shall be taxed by the state or by any county or municipality in this state. (3) Whenever any incorporated town or city, or any agency thereof, shall issue any bonds or notes, without regard to when authorized, for any public purpose, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality of this state.
(1) Whenever the state of Tennessee, or any agency thereof, shall issue any bonds or notes for any public purpose, without regard to when issued, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality or taxing district of this state, except inheritance, transfer and estate taxes.
(2) Whenever any county or any agency thereof shall issue any bonds or notes for any public purpose, without regard to when authorized, neither the principal nor the interest of such bonds or notes shall be taxed by the state or by any county or municipality in this state.
(3) Whenever any incorporated town or city, or any agency thereof, shall issue any bonds or notes, without regard to when authorized, for any public purpose, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality of this state.
(b) In the event the courts of this state shall hold that any of this section is invalid and that such bonds or notes are taxable, such holding shall not affect the validity of any bonds or notes so issued.
Acts 1973, ch. 226, § 5; 1977, ch. 2, § 1; T.C.A., §§ 67-503 -- 67-506; Acts 2001, ch. 28, § 1.
Tenn. Code Ann. § 67-5-604 — TN Code / Title 67 / Chapter 5 / Section 67-5-604
Pollution control facilities
Status: in_force

(a) For purposes of this chapter, "pollution control facilities" means any system, method, improvement, structure, device or appliance appurtenant thereto used or intended for the primary purpose of eliminating, preventing or reducing air or water pollution or for the primary purpose of treating, pretreating, recycling or disposing of any hazardous or toxic waste, solid or liquid, when such pollutants or waste are created as a result of fabricating or processing by the owner, operator or lessee of the pollution control facilities, and that, if released without such treatment, pretreatment, modification or disposal, might be harmful, detrimental or offensive to the public and the public interest. (b) (1) The value of qualified pollution control facilities shall, for the purpose of ad valorem property taxation, be deemed to be its salvage value, that is, the estimated fair market value, if any, that could be realized upon the voluntary sale or other disposition of such property when it can no longer be used for the purpose for which it was designed. For purposes of this section, salvage value shall never exceed one-half percent (0.5%) of the acquisition value of such facilities. Facilities may qualify for the valuation provided in this subdivision (b)(1) by obtaining a certificate from the department of environment and conservation, or by such county boards of health as it may designate. (2) Such certificate shall be issued in the event that the property used for pollution control is in compliance with the applicable rules and regulations adopted pursuant to the various provisions of §§ 68-201-101 - 68-201-116, 68-221-101 - 68-221-206, title 68, chapter 212, part 1 and title 69, chapter 3, part 1. (c) (1) Application for a certificate shall be filed with the department or its designated representative, in such a manner and form as may be prescribed by regulations adopted by the department and shall contain specifications of such facilities. (2) The department shall determine whether such application should be allowed in whole or in part, within thirty (30) days of receipt, and shall approve or disapprove the issuance of the certificate. Upon failure of the department to issue such approval or disapproval within the thirty-day period, the application for certificate shall be considered to be approved. (3) For purposes of ad valorem taxation, the effective date of the valuation provided in this section shall be January 1, following the date of application. Amended by 2013 Tenn. Acts, ch. 297,s 2, eff. 4/29/2013. Acts 1985, ch. 287, § 2; 1991, ch. 503, § 2; 1992, ch. 693, § 1; 2010, ch. 1134, § 41.
(a) For purposes of this chapter, "pollution control facilities" means any system, method, improvement, structure, device or appliance appurtenant thereto used or intended for the primary purpose of eliminating, preventing or reducing air or water pollution or for the primary purpose of treating, pretreating, recycling or disposing of any hazardous or toxic waste, solid or liquid, when such pollutants or waste are created as a result of fabricating or processing by the owner, operator or lessee of the pollution control facilities, and that, if released without such treatment, pretreatment, modification or disposal, might be harmful, detrimental or offensive to the public and the public interest.
(b) (1) The value of qualified pollution control facilities shall, for the purpose of ad valorem property taxation, be deemed to be its salvage value, that is, the estimated fair market value, if any, that could be realized upon the voluntary sale or other disposition of such property when it can no longer be used for the purpose for which it was designed. For purposes of this section, salvage value shall never exceed one-half percent (0.5%) of the acquisition value of such facilities. Facilities may qualify for the valuation provided in this subdivision (b)(1) by obtaining a certificate from the department of environment and conservation, or by such county boards of health as it may designate. (2) Such certificate shall be issued in the event that the property used for pollution control is in compliance with the applicable rules and regulations adopted pursuant to the various provisions of §§ 68-201-101 - 68-201-116, 68-221-101 - 68-221-206, title 68, chapter 212, part 1 and title 69, chapter 3, part 1.
(1) The value of qualified pollution control facilities shall, for the purpose of ad valorem property taxation, be deemed to be its salvage value, that is, the estimated fair market value, if any, that could be realized upon the voluntary sale or other disposition of such property when it can no longer be used for the purpose for which it was designed. For purposes of this section, salvage value shall never exceed one-half percent (0.5%) of the acquisition value of such facilities. Facilities may qualify for the valuation provided in this subdivision (b)(1) by obtaining a certificate from the department of environment and conservation, or by such county boards of health as it may designate.
(2) Such certificate shall be issued in the event that the property used for pollution control is in compliance with the applicable rules and regulations adopted pursuant to the various provisions of §§ 68-201-101 - 68-201-116, 68-221-101 - 68-221-206, title 68, chapter 212, part 1 and title 69, chapter 3, part 1.
(c) (1) Application for a certificate shall be filed with the department or its designated representative, in such a manner and form as may be prescribed by regulations adopted by the department and shall contain specifications of such facilities. (2) The department shall determine whether such application should be allowed in whole or in part, within thirty (30) days of receipt, and shall approve or disapprove the issuance of the certificate. Upon failure of the department to issue such approval or disapproval within the thirty-day period, the application for certificate shall be considered to be approved. (3) For purposes of ad valorem taxation, the effective date of the valuation provided in this section shall be January 1, following the date of application.
(1) Application for a certificate shall be filed with the department or its designated representative, in such a manner and form as may be prescribed by regulations adopted by the department and shall contain specifications of such facilities.
(2) The department shall determine whether such application should be allowed in whole or in part, within thirty (30) days of receipt, and shall approve or disapprove the issuance of the certificate. Upon failure of the department to issue such approval or disapproval within the thirty-day period, the application for certificate shall be considered to be approved.
(3) For purposes of ad valorem taxation, the effective date of the valuation provided in this section shall be January 1, following the date of application.
Amended by 2013 Tenn. Acts, ch. 297,s 2, eff. 4/29/2013.
Acts 1985, ch. 287, § 2; 1991, ch. 503, § 2; 1992, ch. 693, § 1; 2010, ch. 1134, § 41.
Tenn. Code Ann. § 67-4-903 — TN Code / Title 67 / Chapter 4 / Section 67-4-903
Tax on adjusted revenues of fantasy sports contest
Status: in_force

(a) It is a privilege taxable by this state to offer or provide to Tennessee consumers fantasy sports contests. (b) A tax is imposed at the rate of six percent (6%) on all adjusted revenues of a fantasy sports contest offered by a fantasy sports operator to Tennessee consumers and is in addition to any other taxes levied pursuant to this title. (c) The tax imposed by this part shall be collected and administered by the commissioner. Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
(a) It is a privilege taxable by this state to offer or provide to Tennessee consumers fantasy sports contests.
(b) A tax is imposed at the rate of six percent (6%) on all adjusted revenues of a fantasy sports contest offered by a fantasy sports operator to Tennessee consumers and is in addition to any other taxes levied pursuant to this title.
(c) The tax imposed by this part shall be collected and administered by the commissioner.
Added by 2016 Tenn. Acts, ch. 978,s 4, eff. 7/1/2016.
Tenn. Code Ann. § 67-4-801 — TN Code / Title 67 / Chapter 4 / Section 67-4-801
Power to levy tax
Status: in_force

The tax imposed by this part is a state tax for state purposes only and no county or municipality or taxing district shall have power to levy any like tax. Acts 2001, ch. 456, § 2.
The tax imposed by this part is a state tax for state purposes only and no county or municipality or taxing district shall have power to levy any like tax.
Acts 2001, ch. 456, § 2.
Tenn. Code Ann. § 67-5-1304 — TN Code / Title 67 / Chapter 5 / Section 67-5-1304
Railroad companies
Status: in_force

(a) (1) In addition to the information required by § 67-5-1303 , the schedules and statements submitted by railroad companies shall include the length in miles of their entire roadbeds, switches and sidetracks, and the value of the whole, showing the number of miles and value thereof within the state, and within each county and each incorporated town thereof, the number of cars, their classes and value, the number of engines and their value, the location and description and value of all depot buildings, warehouses, and other real estate and where located, and all real and personal property belonging or leased to the company not above enumerated and its value. (2) Statements shall also contain information showing the names and places of business of all private car line companies which are operating cars or having cars hauled under lease or contract, over its tracks in this state, the nature and substance of the contract of the railroad companies with each of the private car line companies and, in each instance, the compensation annually received or paid under contract with such private car companies, the number of cars of such companies used during the calendar year, and the number of miles such cars made over its system during the calendar year, both in and outside of the state. (b) (1) In assessing the properties of railroad companies, the comptroller of the treasury shall require the company to itemize all of the properties within this state, tangible and intangible, distributable and localized, and set out the value of each item, including, but not limited to, the following: (A) Length, location, description, and value of main line track; (B) The number and description of locomotives and their value; (C) The number of cars, their classes and value, and all other rolling stock; (D) Description and value of franchises, intangible property, and personal property within the state; (E) Description, location, quality, and value of all land not used for roadbed; and (F) Description, location, and value of all depot buildings, warehouses, and other structures on real estate. (2) Nothing contained in this subsection (b) shall be construed as changing or affecting the classification of distributable and localized property as otherwise defined in this code. Acts 1973, ch. 226, § 11; T.C.A., §§ 67-904, 67-929; Acts 1995, ch. 305, § 125.
(a) (1) In addition to the information required by § 67-5-1303 , the schedules and statements submitted by railroad companies shall include the length in miles of their entire roadbeds, switches and sidetracks, and the value of the whole, showing the number of miles and value thereof within the state, and within each county and each incorporated town thereof, the number of cars, their classes and value, the number of engines and their value, the location and description and value of all depot buildings, warehouses, and other real estate and where located, and all real and personal property belonging or leased to the company not above enumerated and its value. (2) Statements shall also contain information showing the names and places of business of all private car line companies which are operating cars or having cars hauled under lease or contract, over its tracks in this state, the nature and substance of the contract of the railroad companies with each of the private car line companies and, in each instance, the compensation annually received or paid under contract with such private car companies, the number of cars of such companies used during the calendar year, and the number of miles such cars made over its system during the calendar year, both in and outside of the state.
(1) In addition to the information required by § 67-5-1303 , the schedules and statements submitted by railroad companies shall include the length in miles of their entire roadbeds, switches and sidetracks, and the value of the whole, showing the number of miles and value thereof within the state, and within each county and each incorporated town thereof, the number of cars, their classes and value, the number of engines and their value, the location and description and value of all depot buildings, warehouses, and other real estate and where located, and all real and personal property belonging or leased to the company not above enumerated and its value.
(2) Statements shall also contain information showing the names and places of business of all private car line companies which are operating cars or having cars hauled under lease or contract, over its tracks in this state, the nature and substance of the contract of the railroad companies with each of the private car line companies and, in each instance, the compensation annually received or paid under contract with such private car companies, the number of cars of such companies used during the calendar year, and the number of miles such cars made over its system during the calendar year, both in and outside of the state.
(b) (1) In assessing the properties of railroad companies, the comptroller of the treasury shall require the company to itemize all of the properties within this state, tangible and intangible, distributable and localized, and set out the value of each item, including, but not limited to, the following: (A) Length, location, description, and value of main line track; (B) The number and description of locomotives and their value; (C) The number of cars, their classes and value, and all other rolling stock; (D) Description and value of franchises, intangible property, and personal property within the state; (E) Description, location, quality, and value of all land not used for roadbed; and (F) Description, location, and value of all depot buildings, warehouses, and other structures on real estate. (2) Nothing contained in this subsection (b) shall be construed as changing or affecting the classification of distributable and localized property as otherwise defined in this code.
(1) In assessing the properties of railroad companies, the comptroller of the treasury shall require the company to itemize all of the properties within this state, tangible and intangible, distributable and localized, and set out the value of each item, including, but not limited to, the following: (A) Length, location, description, and value of main line track; (B) The number and description of locomotives and their value; (C) The number of cars, their classes and value, and all other rolling stock; (D) Description and value of franchises, intangible property, and personal property within the state; (E) Description, location, quality, and value of all land not used for roadbed; and (F) Description, location, and value of all depot buildings, warehouses, and other structures on real estate.
(A) Length, location, description, and value of main line track;
(B) The number and description of locomotives and their value;
(C) The number of cars, their classes and value, and all other rolling stock;
(D) Description and value of franchises, intangible property, and personal property within the state;
(E) Description, location, quality, and value of all land not used for roadbed; and
(F) Description, location, and value of all depot buildings, warehouses, and other structures on real estate.
(2) Nothing contained in this subsection (b) shall be construed as changing or affecting the classification of distributable and localized property as otherwise defined in this code.
Acts 1973, ch. 226, § 11; T.C.A., §§ 67-904, 67-929; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-5-1006 — TN Code / Title 67 / Chapter 5 / Section 67-5-1006
Classification of forest land
Status: in_force

(a) (1) Any owner of land may apply for its classification as forest land by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as forest land the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00). (2) The assessor shall determine whether such land is forest land, and, if such a determination is made, the assessor shall classify and include it as such on the county tax roll. (b) (1) In determining whether any land is forest land, the assessor of property shall take into account, among other things, the acreage of such land, the amount and type of timber on the land, the actual and potential growth rate of the timber, and the management practices being applied to the land and to the timber on it. (2) The assessor of property may request the advice of the state forester in determining whether any land should be classified as forest land, and the state forester shall make such advice available. (3) In determining whether land is forest land, the assessor of property shall take into account whether the land is enrolled in a conservation program administered by the United States department of agriculture, whether the land is in a conservation easement as defined by § 66-9-303 , or whether the land is restricted by § 68-212-225 , if, at the time of its enrollment, the land was classified as forest land by the assessor of property. (c) An application for classification of land as forest land shall be made upon a form prescribed by the state board of equalization, in consultation with the state forester, and shall include a description of the land, a general description of the uses to which it is being put, aerial photographs, if available, and such other information as the assessor of property or state forester may require to aid the assessor of property in determining whether the land qualifies for designation as forest land. (d) Any person aggrieved by the denial of an application for the classification of land as forest land has the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the actions of assessors of property or boards of equalization. Amended by 2023 Tenn. Acts, ch. 456, s 2, eff. 5/17/2023. Amended by 2021 Tenn. Acts, ch. 383, s 2, eff. 5/11/2021. Amended by 2017 Tenn. Acts, ch. 297, s 3, eff. 5/5/2017. Acts 1976, ch. 782, § 6; T.C.A., § 67-655; Acts 1989, ch. 56, § 2; 1999, ch. 141, § 4; 2000, ch. 599, § 1; 2001, ch. 152, § 2; 2008 , ch. 971, § 1; 2008 , ch. 1161, § 3.
(a) (1) Any owner of land may apply for its classification as forest land by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as forest land the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00). (2) The assessor shall determine whether such land is forest land, and, if such a determination is made, the assessor shall classify and include it as such on the county tax roll.
(1) Any owner of land may apply for its classification as forest land by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as forest land the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00).
(2) The assessor shall determine whether such land is forest land, and, if such a determination is made, the assessor shall classify and include it as such on the county tax roll.
(b) (1) In determining whether any land is forest land, the assessor of property shall take into account, among other things, the acreage of such land, the amount and type of timber on the land, the actual and potential growth rate of the timber, and the management practices being applied to the land and to the timber on it. (2) The assessor of property may request the advice of the state forester in determining whether any land should be classified as forest land, and the state forester shall make such advice available. (3) In determining whether land is forest land, the assessor of property shall take into account whether the land is enrolled in a conservation program administered by the United States department of agriculture, whether the land is in a conservation easement as defined by § 66-9-303 , or whether the land is restricted by § 68-212-225 , if, at the time of its enrollment, the land was classified as forest land by the assessor of property.
(1) In determining whether any land is forest land, the assessor of property shall take into account, among other things, the acreage of such land, the amount and type of timber on the land, the actual and potential growth rate of the timber, and the management practices being applied to the land and to the timber on it.
(2) The assessor of property may request the advice of the state forester in determining whether any land should be classified as forest land, and the state forester shall make such advice available.
(3) In determining whether land is forest land, the assessor of property shall take into account whether the land is enrolled in a conservation program administered by the United States department of agriculture, whether the land is in a conservation easement as defined by § 66-9-303 , or whether the land is restricted by § 68-212-225 , if, at the time of its enrollment, the land was classified as forest land by the assessor of property.
(c) An application for classification of land as forest land shall be made upon a form prescribed by the state board of equalization, in consultation with the state forester, and shall include a description of the land, a general description of the uses to which it is being put, aerial photographs, if available, and such other information as the assessor of property or state forester may require to aid the assessor of property in determining whether the land qualifies for designation as forest land.
(d) Any person aggrieved by the denial of an application for the classification of land as forest land has the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the actions of assessors of property or boards of equalization.
Amended by 2023 Tenn. Acts, ch. 456, s 2, eff. 5/17/2023.
Amended by 2021 Tenn. Acts, ch. 383, s 2, eff. 5/11/2021.
Amended by 2017 Tenn. Acts, ch. 297, s 3, eff. 5/5/2017.
Acts 1976, ch. 782, § 6; T.C.A., § 67-655; Acts 1989, ch. 56, § 2; 1999, ch. 141, § 4; 2000, ch. 599, § 1; 2001, ch. 152, § 2; 2008 , ch. 971, § 1; 2008 , ch. 1161, § 3.
Tenn. Code Ann. § 67-4-401 — TN Code / Title 67 / Chapter 4 / Section 67-4-401
Generally
Status: in_force

Engaging in the various businesses mentioned in this part is declared to be a privilege for state purposes and taxable by the state alone, and any person so engaged shall pay to the commissioner of revenue, unless otherwise provided, the tax stated in this part. No county or municipality may impose any tax upon the privileges mentioned in this part, except license fees upon motor vehicles that might be imposed in the absence of this part. Acts 1937, ch. 108, art. 2, § 2; C. Supp. 1950, § 1248.3 (Williams, § 1248.119); impl. am. Acts 1959, ch. 9, § 14; Acts 1981, ch. 488, § 7; T.C.A. (orig. ed.), § 67-4101.
Engaging in the various businesses mentioned in this part is declared to be a privilege for state purposes and taxable by the state alone, and any person so engaged shall pay to the commissioner of revenue, unless otherwise provided, the tax stated in this part. No county or municipality may impose any tax upon the privileges mentioned in this part, except license fees upon motor vehicles that might be imposed in the absence of this part.
Acts 1937, ch. 108, art. 2, § 2; C. Supp. 1950, § 1248.3 (Williams, § 1248.119); impl. am. Acts 1959, ch. 9, § 14; Acts 1981, ch. 488, § 7; T.C.A. (orig. ed.), § 67-4101.
Tenn. Code Ann. § 67-6-532 — TN Code / Title 67 / Chapter 6 / Section 67-6-532
Electronic database for home service provider - Errors or omissions in database - Alternative if database not provided - Services subject to federal sourcing rules - Remedies available to customers
Status: in_force

(a) The commissioner may provide a home service provider with an electronic database that meets the requirements of 4 U.S.C. § 119 . If such database is provided by the commissioner, a home service provider shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any errors or omissions in such database, subject to 4 U.S.C. §§ 119 and 121 . If no database is provided by the commissioner, a home service provider may use an enhanced zip code and shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of its reliance on such enhanced zip code, subject to 4 U.S.C. §§ 120 and 121 . (b) Taxable mobile telecommunications services that are aggregated with, and not separately stated from, mobile telecommunications services not subject to taxation shall be subject to 4 U.S.C. § 123(b) and (c) . (c) (1) In the case of mobile telecommunications services subject to the federal sourcing rules, if a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the home service provider in writing. The customer shall include in this written notification the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request. Within sixty (60) days of receiving a notice under this section, the home service provider shall review its records to determine the customer's taxing jurisdiction. If this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to two (2) years; provided, however, that this determination is not binding on the department of revenue. If this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer. (2) The procedures in this section shall be the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund of or other compensation for taxes, charges, or fees erroneously collected by the home service provider, and no cause of action based upon a dispute arising from such taxes, charges, or fees shall accrue until a customer has reasonably exercised the rights and procedures set forth in this section. (3) The procedures set forth in this section shall apply to taxes levied under this chapter and to charges levied under former § 7-86-108 [repealed], and to any other subsequent taxes, fees, or charges levied on charges for mobile telecommunications services subject to federal sourcing rules under 4 U.S.C. § 116 et seq. (4) This section shall not be construed to impose any duty or obligation upon the department of revenue or any other state agency to promulgate rules or take any other administrative action and shall not be construed to provide for any cause of action or other remedy against the department of revenue beyond those provided in chapter 1, part 18 of this title. (d) Any term appearing in this section, if defined in § 67-6-905 , shall have the same meaning as in that section. Acts 2002, ch. 719, § 8; 2004, ch. 782, § 16.
(a) The commissioner may provide a home service provider with an electronic database that meets the requirements of 4 U.S.C. § 119 . If such database is provided by the commissioner, a home service provider shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any errors or omissions in such database, subject to 4 U.S.C. §§ 119 and 121 . If no database is provided by the commissioner, a home service provider may use an enhanced zip code and shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of its reliance on such enhanced zip code, subject to 4 U.S.C. §§ 120 and 121 .
(b) Taxable mobile telecommunications services that are aggregated with, and not separately stated from, mobile telecommunications services not subject to taxation shall be subject to 4 U.S.C. § 123(b) and (c) .
(c) (1) In the case of mobile telecommunications services subject to the federal sourcing rules, if a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the home service provider in writing. The customer shall include in this written notification the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request. Within sixty (60) days of receiving a notice under this section, the home service provider shall review its records to determine the customer's taxing jurisdiction. If this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to two (2) years; provided, however, that this determination is not binding on the department of revenue. If this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer. (2) The procedures in this section shall be the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund of or other compensation for taxes, charges, or fees erroneously collected by the home service provider, and no cause of action based upon a dispute arising from such taxes, charges, or fees shall accrue until a customer has reasonably exercised the rights and procedures set forth in this section. (3) The procedures set forth in this section shall apply to taxes levied under this chapter and to charges levied under former § 7-86-108 [repealed], and to any other subsequent taxes, fees, or charges levied on charges for mobile telecommunications services subject to federal sourcing rules under 4 U.S.C. § 116 et seq. (4) This section shall not be construed to impose any duty or obligation upon the department of revenue or any other state agency to promulgate rules or take any other administrative action and shall not be construed to provide for any cause of action or other remedy against the department of revenue beyond those provided in chapter 1, part 18 of this title.
(1) In the case of mobile telecommunications services subject to the federal sourcing rules, if a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the home service provider in writing. The customer shall include in this written notification the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request. Within sixty (60) days of receiving a notice under this section, the home service provider shall review its records to determine the customer's taxing jurisdiction. If this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to two (2) years; provided, however, that this determination is not binding on the department of revenue. If this review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer.
(2) The procedures in this section shall be the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund of or other compensation for taxes, charges, or fees erroneously collected by the home service provider, and no cause of action based upon a dispute arising from such taxes, charges, or fees shall accrue until a customer has reasonably exercised the rights and procedures set forth in this section.
(3) The procedures set forth in this section shall apply to taxes levied under this chapter and to charges levied under former § 7-86-108 [repealed], and to any other subsequent taxes, fees, or charges levied on charges for mobile telecommunications services subject to federal sourcing rules under 4 U.S.C. § 116 et seq.
(4) This section shall not be construed to impose any duty or obligation upon the department of revenue or any other state agency to promulgate rules or take any other administrative action and shall not be construed to provide for any cause of action or other remedy against the department of revenue beyond those provided in chapter 1, part 18 of this title.
(d) Any term appearing in this section, if defined in § 67-6-905 , shall have the same meaning as in that section.
Acts 2002, ch. 719, § 8; 2004, ch. 782, § 16.
Tenn. Code Ann. § 67-5-1317 — TN Code / Title 67 / Chapter 5 / Section 67-5-1317
Failure to file schedules
Status: in_force

The owner of any property refusing or failing to file any schedule or statement required by this part shall be deemed to have waived the mode and manner of ascertaining the value of such property, and of the distribution or allocation by the comptroller of the treasury of such valuation or assessment to the various counties and municipalities of this state for the purposes of county and municipal taxation, and shall not be permitted to be heard in opposition to the valuation fixed upon such property by the comptroller of the treasury, nor in opposition to the distribution or allocation of same by the comptroller of the treasury to the various counties and municipalities for the purposes aforementioned; and may, at the discretion of the comptroller of the treasury, in addition, be liable to a penalty of one hundred dollars ($100) for each and every day which such owner is delinquent in filing such statement or schedule. Acts 1973, ch. 226, § 11; T.C.A., § 67-917; Acts 1995, ch. 305, § 125.
The owner of any property refusing or failing to file any schedule or statement required by this part shall be deemed to have waived the mode and manner of ascertaining the value of such property, and of the distribution or allocation by the comptroller of the treasury of such valuation or assessment to the various counties and municipalities of this state for the purposes of county and municipal taxation, and shall not be permitted to be heard in opposition to the valuation fixed upon such property by the comptroller of the treasury, nor in opposition to the distribution or allocation of same by the comptroller of the treasury to the various counties and municipalities for the purposes aforementioned; and may, at the discretion of the comptroller of the treasury, in addition, be liable to a penalty of one hundred dollars ($100) for each and every day which such owner is delinquent in filing such statement or schedule.
Acts 1973, ch. 226, § 11; T.C.A., § 67-917; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-3-401 — TN Code / Title 67 / Chapter 3 / Section 67-3-401
Governmental agency exemption
Status: in_force

(a) There shall be exempted from the taxes and fees imposed in part 2 of this chapter any governmental agency that holds an active exemption permit issued by the department. (b) Each governmental agency making purchases of petroleum products shall, prior to the purchase of such products, acquire a valid exemption permit issued by the commissioner. The exemption permit shall be numbered and shall entitle such governmental agency to purchase petroleum products tax exempt for a period of four (4) years from the date of issuance. The permittee shall make application for renewal prior to the expiration of the permit. (c) If any governmental agency, to which an exemption permit has been issued, loses its status as a governmental agency during the effective period of any such permit, the permit shall be void and shall be immediately surrendered to the department. (d) In order to be entitled to the exemption, the governmental agency shall receive, store, handle and use the petroleum products strictly in the following manner: (1) Purchase only from a licensed importer, supplier, or wholesaler; (2) Store in a storage facility either owned or leased by such agency. In the event the facility is leased, it shall be separate and apart from the commercial storage facilities of any motor fuel vendor, and the storage facility must be kept under the exclusive control of the governmental agency at all times. In order for the leased facility to comply with this subsection (d), a copy of the lease must be filed with and approved by the commissioner; (3) Remove from the storage facility in equipment either owned or leased by the governmental agency; and (4) Use exclusively for governmental purposes, in equipment either owned or leased by the governmental agency and operated by governmental employees. (e) It is unlawful for any person to use petroleum products sold to a governmental agency for any purpose other than governmental. (f) For the purposes of this part only, a motor vehicle used exclusively in a driver education program approved by the state board of education shall be considered to have met the requirements of subdivision (d)(4). (g) For the purposes of this part only: (1) A motor vehicle used exclusively for the purpose of providing mass transportation services, paratransit service to or for the benefit of persons who are elderly or have a disability, or other specialized mass transportation services of a public transportation system or transit authority organized and existing under and by virtue of title 7, chapter 56, and operated by nongovernmental employees, shall be considered to have met the requirements of subdivision (d)(4); and (2) Petroleum products stored by the governmental agency in a storage facility or tank leased by the governmental agency on the premises of a person providing the transportation services referred to in subdivision (g)(1), pursuant to contract with such public transportation system or transit authority, shall be considered to have met the requirements of subdivision (d)(2); provided, that such leased storage facility or tank shall be separate and apart from the other commercial storage facilities and tanks on the premises, and the leased storage facility or tank must be kept and maintained for the exclusive use and storage of petroleum products stored by the governmental agency for operation of such mass transportation services, paratransit service to or for the benefit of persons who are elderly or have a disability, or other specialized mass transportation services at all times, and for no other purpose. (h) An independent contractor operating a local transit company and providing local transit services is exempt from the petroleum products taxes and fees imposed in part 2 of this chapter, subject to the same restrictions imposed on governmental agencies under this part. (i) In lieu of the provisions set out in subdivision (d)(2), petroleum products may be delivered to a governmental agency through a customer-controlled pump. A licensed wholesaler may locate such pump or pumps at a location other than the wholesaler's primary storage location. A customer-controlled pump shall not be located on any retail station island. Such pump or pumps must be connected to a storage tank whose inventory is owned by the licensed wholesaler. Any licensed wholesaler found violating any statute or any rule promulgated by the commissioner relating to a customer-controlled pump shall lose the right to sell from a customer-controlled pump for a period of not less than two (2) years, and shall be subject to all other penalties set forth in the law. A person associated with a retail station shall neither take part in the dispensing or sale of petroleum products from such pumps, nor shall such person possess any key that will activate any meter that may be used for dispensing such products. A customer-controlled pump shall have the ability to identify each customer separately and only that customer shall be allowed to purchase petroleum products through that identity at the pump. One (1) invoice exclusively for sales from a customer-controlled pump shall be issued on the last day of any month in which a tax refund on sales to governmental agencies is claimed. Such invoice shall clearly identify itself as an invoice solely for sales through a customer-controlled pump. (j) Notwithstanding any other provision of this part to the contrary, a governmental agency may purchase petroleum products from retail stations free of the taxes imposed in §§ 67-3-201 - 67-3-203, and free of the fee imposed in § 67-3-204 . Such purchases may only be made through a fleet credit card or an oil company credit card which has been issued by the oil company to a governmental agency which holds an exemption permit issued by the commissioner pursuant to this part. (k) Any governmental agency using, storing, distributing or selling petroleum products in any manner except strictly in accordance with this part: (1) Shall be liable for the state petroleum products taxes and fees imposed in part 2 of this chapter. In the event of such liability, the taxes and fees shall be collected in the manner otherwise provided by law; and (2) Shall be subject to revocation of its governmental agency exemption permit. Amended by 2016 Tenn. Acts, ch. 646,Secs.s2, s3 eff. 3/23/2016. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1501; Acts 2003, ch. 418, § 5; 2011, ch. 47, § 73.
(a) There shall be exempted from the taxes and fees imposed in part 2 of this chapter any governmental agency that holds an active exemption permit issued by the department.
(b) Each governmental agency making purchases of petroleum products shall, prior to the purchase of such products, acquire a valid exemption permit issued by the commissioner. The exemption permit shall be numbered and shall entitle such governmental agency to purchase petroleum products tax exempt for a period of four (4) years from the date of issuance. The permittee shall make application for renewal prior to the expiration of the permit.
(c) If any governmental agency, to which an exemption permit has been issued, loses its status as a governmental agency during the effective period of any such permit, the permit shall be void and shall be immediately surrendered to the department.
(d) In order to be entitled to the exemption, the governmental agency shall receive, store, handle and use the petroleum products strictly in the following manner: (1) Purchase only from a licensed importer, supplier, or wholesaler; (2) Store in a storage facility either owned or leased by such agency. In the event the facility is leased, it shall be separate and apart from the commercial storage facilities of any motor fuel vendor, and the storage facility must be kept under the exclusive control of the governmental agency at all times. In order for the leased facility to comply with this subsection (d), a copy of the lease must be filed with and approved by the commissioner; (3) Remove from the storage facility in equipment either owned or leased by the governmental agency; and (4) Use exclusively for governmental purposes, in equipment either owned or leased by the governmental agency and operated by governmental employees.
(1) Purchase only from a licensed importer, supplier, or wholesaler;
(2) Store in a storage facility either owned or leased by such agency. In the event the facility is leased, it shall be separate and apart from the commercial storage facilities of any motor fuel vendor, and the storage facility must be kept under the exclusive control of the governmental agency at all times. In order for the leased facility to comply with this subsection (d), a copy of the lease must be filed with and approved by the commissioner;
(3) Remove from the storage facility in equipment either owned or leased by the governmental agency; and
(4) Use exclusively for governmental purposes, in equipment either owned or leased by the governmental agency and operated by governmental employees.
(e) It is unlawful for any person to use petroleum products sold to a governmental agency for any purpose other than governmental.
(f) For the purposes of this part only, a motor vehicle used exclusively in a driver education program approved by the state board of education shall be considered to have met the requirements of subdivision (d)(4).
(g) For the purposes of this part only: (1) A motor vehicle used exclusively for the purpose of providing mass transportation services, paratransit service to or for the benefit of persons who are elderly or have a disability, or other specialized mass transportation services of a public transportation system or transit authority organized and existing under and by virtue of title 7, chapter 56, and operated by nongovernmental employees, shall be considered to have met the requirements of subdivision (d)(4); and (2) Petroleum products stored by the governmental agency in a storage facility or tank leased by the governmental agency on the premises of a person providing the transportation services referred to in subdivision (g)(1), pursuant to contract with such public transportation system or transit authority, shall be considered to have met the requirements of subdivision (d)(2); provided, that such leased storage facility or tank shall be separate and apart from the other commercial storage facilities and tanks on the premises, and the leased storage facility or tank must be kept and maintained for the exclusive use and storage of petroleum products stored by the governmental agency for operation of such mass transportation services, paratransit service to or for the benefit of persons who are elderly or have a disability, or other specialized mass transportation services at all times, and for no other purpose.
(1) A motor vehicle used exclusively for the purpose of providing mass transportation services, paratransit service to or for the benefit of persons who are elderly or have a disability, or other specialized mass transportation services of a public transportation system or transit authority organized and existing under and by virtue of title 7, chapter 56, and operated by nongovernmental employees, shall be considered to have met the requirements of subdivision (d)(4); and
(2) Petroleum products stored by the governmental agency in a storage facility or tank leased by the governmental agency on the premises of a person providing the transportation services referred to in subdivision (g)(1), pursuant to contract with such public transportation system or transit authority, shall be considered to have met the requirements of subdivision (d)(2); provided, that such leased storage facility or tank shall be separate and apart from the other commercial storage facilities and tanks on the premises, and the leased storage facility or tank must be kept and maintained for the exclusive use and storage of petroleum products stored by the governmental agency for operation of such mass transportation services, paratransit service to or for the benefit of persons who are elderly or have a disability, or other specialized mass transportation services at all times, and for no other purpose.
(h) An independent contractor operating a local transit company and providing local transit services is exempt from the petroleum products taxes and fees imposed in part 2 of this chapter, subject to the same restrictions imposed on governmental agencies under this part.
(i) In lieu of the provisions set out in subdivision (d)(2), petroleum products may be delivered to a governmental agency through a customer-controlled pump. A licensed wholesaler may locate such pump or pumps at a location other than the wholesaler's primary storage location. A customer-controlled pump shall not be located on any retail station island. Such pump or pumps must be connected to a storage tank whose inventory is owned by the licensed wholesaler. Any licensed wholesaler found violating any statute or any rule promulgated by the commissioner relating to a customer-controlled pump shall lose the right to sell from a customer-controlled pump for a period of not less than two (2) years, and shall be subject to all other penalties set forth in the law. A person associated with a retail station shall neither take part in the dispensing or sale of petroleum products from such pumps, nor shall such person possess any key that will activate any meter that may be used for dispensing such products. A customer-controlled pump shall have the ability to identify each customer separately and only that customer shall be allowed to purchase petroleum products through that identity at the pump. One (1) invoice exclusively for sales from a customer-controlled pump shall be issued on the last day of any month in which a tax refund on sales to governmental agencies is claimed. Such invoice shall clearly identify itself as an invoice solely for sales through a customer-controlled pump.
(j) Notwithstanding any other provision of this part to the contrary, a governmental agency may purchase petroleum products from retail stations free of the taxes imposed in §§ 67-3-201 - 67-3-203, and free of the fee imposed in § 67-3-204 . Such purchases may only be made through a fleet credit card or an oil company credit card which has been issued by the oil company to a governmental agency which holds an exemption permit issued by the commissioner pursuant to this part.
(k) Any governmental agency using, storing, distributing or selling petroleum products in any manner except strictly in accordance with this part: (1) Shall be liable for the state petroleum products taxes and fees imposed in part 2 of this chapter. In the event of such liability, the taxes and fees shall be collected in the manner otherwise provided by law; and (2) Shall be subject to revocation of its governmental agency exemption permit.
(1) Shall be liable for the state petroleum products taxes and fees imposed in part 2 of this chapter. In the event of such liability, the taxes and fees shall be collected in the manner otherwise provided by law; and
(2) Shall be subject to revocation of its governmental agency exemption permit.
Amended by 2016 Tenn. Acts, ch. 646,Secs.s2, s3 eff. 3/23/2016.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1501; Acts 2003, ch. 418, § 5; 2011, ch. 47, § 73.