Tenn. Code Ann. § 67-1-1807 — TN Code / Title 67 / Chapter 1 / Section 67-1-1807
Applicable laws - Conditions precedent for recovery - Conflicting laws
Status: in_force

(a) All taxes paid on or after January 1, 1986, shall be governed by the laws regarding refunds and suits for the recovery of taxes as set out in this part. (b) (1) It shall not be a condition precedent for suit for recovery of taxes paid on or after January 1, 1986, that the taxes be paid under protest, involuntarily, or under duress. (2) No suit for the recovery of any tax paid prior to January 1, 1986, shall be allowed unless such tax was paid under protest. (c) To the extent that this section conflicts with any other law, this section shall control and supersede all such laws. Acts 1986, ch. 749, § 11; 1987, ch. 92, § 1.
(a) All taxes paid on or after January 1, 1986, shall be governed by the laws regarding refunds and suits for the recovery of taxes as set out in this part.
(b) (1) It shall not be a condition precedent for suit for recovery of taxes paid on or after January 1, 1986, that the taxes be paid under protest, involuntarily, or under duress. (2) No suit for the recovery of any tax paid prior to January 1, 1986, shall be allowed unless such tax was paid under protest.
(1) It shall not be a condition precedent for suit for recovery of taxes paid on or after January 1, 1986, that the taxes be paid under protest, involuntarily, or under duress.
(2) No suit for the recovery of any tax paid prior to January 1, 1986, shall be allowed unless such tax was paid under protest.
(c) To the extent that this section conflicts with any other law, this section shall control and supersede all such laws.
Acts 1986, ch. 749, § 11; 1987, ch. 92, § 1.
Tenn. Code Ann. § 67-4-2206 — TN Code / Title 67 / Chapter 4 / Section 67-4-2206
Penalties
Status: in_force

(a) A penalty of fifty dollars ($50.00) shall be assessed by the commissioner for every machine that is available for commercial use and for play by the public without a sticker or that is located in a business where the master license of the owner is not displayed. (b) (1) An owner who knowingly makes a bona fide coin-operated amusement machine available for commercial use and for play by the public without a current master license or without a sticker affixed to the machine commits a Class A misdemeanor. (2) A business owner or business operator who knowingly permits bona fide coin-operated amusement machines to be operated by the public on the business' premises without display of a copy of the owner's master license or without a sticker affixed to each machine commits a Class A misdemeanor. (c) Intentional removal of a machine tax sticker from a bona fide coin-operated amusement machine by the owner, except as permitted in § 67-4-2205(b) , or by a person other than the owner is a Class C misdemeanor. (d) Any bona fide coin-operated amusement machine available for commercial use and play by the public in a location that does not have a copy of the owner's master license displayed or any bona fide coin-operated amusement machine available for commercial use and play by the public without a valid sticker affixed is subject to confiscation as contraband. Prior to confiscation, the owner shall have thirty (30) days in which to remedy any noncompliance with this part, including payment of any penalties. Acts 2002, ch. 856, § 2b.
(a) A penalty of fifty dollars ($50.00) shall be assessed by the commissioner for every machine that is available for commercial use and for play by the public without a sticker or that is located in a business where the master license of the owner is not displayed.
(b) (1) An owner who knowingly makes a bona fide coin-operated amusement machine available for commercial use and for play by the public without a current master license or without a sticker affixed to the machine commits a Class A misdemeanor. (2) A business owner or business operator who knowingly permits bona fide coin-operated amusement machines to be operated by the public on the business' premises without display of a copy of the owner's master license or without a sticker affixed to each machine commits a Class A misdemeanor.
(1) An owner who knowingly makes a bona fide coin-operated amusement machine available for commercial use and for play by the public without a current master license or without a sticker affixed to the machine commits a Class A misdemeanor.
(2) A business owner or business operator who knowingly permits bona fide coin-operated amusement machines to be operated by the public on the business' premises without display of a copy of the owner's master license or without a sticker affixed to each machine commits a Class A misdemeanor.
(c) Intentional removal of a machine tax sticker from a bona fide coin-operated amusement machine by the owner, except as permitted in § 67-4-2205(b) , or by a person other than the owner is a Class C misdemeanor.
(d) Any bona fide coin-operated amusement machine available for commercial use and play by the public in a location that does not have a copy of the owner's master license displayed or any bona fide coin-operated amusement machine available for commercial use and play by the public without a valid sticker affixed is subject to confiscation as contraband. Prior to confiscation, the owner shall have thirty (30) days in which to remedy any noncompliance with this part, including payment of any penalties.
Acts 2002, ch. 856, § 2b.
Tenn. Code Ann. § 67-4-216 — TN Code / Title 67 / Chapter 4 / Section 67-4-216
Injunctions
Status: in_force

(a) In addition to the other remedies provided by this part for the collection of the taxes imposed, the commissioner is authorized to certify to the attorney general and reporter the failure of any person to make any report or to pay any tax required by parts 2-6 of this chapter. Thereupon, the attorney general and reporter shall forthwith file a bill in a court of proper jurisdiction to enjoin such person from continuing to exercise the privilege, which injunction shall remain in force so long as such person is in default. (b) Upon the payment of such delinquent privilege tax as may be due with interest and penalty, and upon compliance with parts 2-6 of this chapter, the attorney general and reporter shall be authorized to dismiss the bill upon the payment of costs by the defendant. Acts 1937, ch. 108, art. 3, § 9; C. Supp. 1950, § 1248.12 (Williams, § 1248.142c); T.C.A. (orig. ed.), § 67-4329.
(a) In addition to the other remedies provided by this part for the collection of the taxes imposed, the commissioner is authorized to certify to the attorney general and reporter the failure of any person to make any report or to pay any tax required by parts 2-6 of this chapter. Thereupon, the attorney general and reporter shall forthwith file a bill in a court of proper jurisdiction to enjoin such person from continuing to exercise the privilege, which injunction shall remain in force so long as such person is in default.
(b) Upon the payment of such delinquent privilege tax as may be due with interest and penalty, and upon compliance with parts 2-6 of this chapter, the attorney general and reporter shall be authorized to dismiss the bill upon the payment of costs by the defendant.
Acts 1937, ch. 108, art. 3, § 9; C. Supp. 1950, § 1248.12 (Williams, § 1248.142c); T.C.A. (orig. ed.), § 67-4329.
Tenn. Code Ann. § 67-1-1302 — TN Code / Title 67 / Chapter 1 / Section 67-1-1302
Persons subject to subpoena power
Status: in_force

It is the declared intent of this part that all persons, firms or corporations whatsoever having any knowledge pertaining to liabilities for taxes or fees due the state of Tennessee, and any books, papers, records or other data pertaining to liabilities for taxes or fees due the state of Tennessee, shall be subject to the subpoena power granted under this part. Acts 1963, ch. 90, § 2; T.C.A., § 67-5502.
It is the declared intent of this part that all persons, firms or corporations whatsoever having any knowledge pertaining to liabilities for taxes or fees due the state of Tennessee, and any books, papers, records or other data pertaining to liabilities for taxes or fees due the state of Tennessee, shall be subject to the subpoena power granted under this part.
Acts 1963, ch. 90, § 2; T.C.A., § 67-5502.
Tenn. Code Ann. § 67-5-105 — TN Code / Title 67 / Chapter 5 / Section 67-5-105
Chapter definitions
Status: in_force

As used in this chapter: (1) "Actual notice" includes inquiry notice; (2) "Collector" means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges; (3) "Inquiry notice" means knowledge of facts and circumstances sufficiently pertinent in character to enable reasonably cautious and prudent persons to investigate and ascertain as to the ultimate facts. Whatever is sufficient to put a person upon inquiry, is notice of all the facts to which that inquiry will lead when prosecuted with reasonable diligence and good faith; (4) "Tax entity" includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and (5) "Taxpayer" means any owner of property subject to taxation or any party liable for property taxes. Amended by 2024 Tenn. Acts, ch. 967,s 5, eff. 5/21/2024. Amended by 2013 Tenn. Acts, ch. 353, s 1, eff. 5/13/2013.
As used in this chapter:
(1) "Actual notice" includes inquiry notice;
(2) "Collector" means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges;
(3) "Inquiry notice" means knowledge of facts and circumstances sufficiently pertinent in character to enable reasonably cautious and prudent persons to investigate and ascertain as to the ultimate facts. Whatever is sufficient to put a person upon inquiry, is notice of all the facts to which that inquiry will lead when prosecuted with reasonable diligence and good faith;
(4) "Tax entity" includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and
(5) "Taxpayer" means any owner of property subject to taxation or any party liable for property taxes.
Amended by 2024 Tenn. Acts, ch. 967,s 5, eff. 5/21/2024.
Amended by 2013 Tenn. Acts, ch. 353, s 1, eff. 5/13/2013.
Tenn. Code Ann. § 67-3-1104 — TN Code / Title 67 / Chapter 3 / Section 67-3-1104
Liquified gas - Dealer permits
Status: in_force

(a) A dealer who sells taxable liquified gas, or a user whose motor vehicle is licensed in this state, shall file an application with the commissioner for the kind and class of permit required by this part, which is not assignable. (b) An application for a permit must be filed on a form provided by the commissioner showing the kind and class of permit desired, the odometer reading of the motor vehicle for which application is made, and other information required by the commissioner. (c) A dealer permit shall be posted in a conspicuous place or kept available for inspection at the principal place of business of the permittee. A dealer permittee shall reproduce the permit and display it in a conspicuous place at each additional place of business from which liquified gas is sold, delivered or used in motor vehicles. A user permit shall be affixed in the upper right corner of the front windshield on the passenger side of the vehicle. (d) A dealer permit authorizes a dealer to collect and remit taxes on liquified gas delivered into the fuel supply tanks of motor vehicles that do not have affixed a user permit. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2204.
(a) A dealer who sells taxable liquified gas, or a user whose motor vehicle is licensed in this state, shall file an application with the commissioner for the kind and class of permit required by this part, which is not assignable.
(b) An application for a permit must be filed on a form provided by the commissioner showing the kind and class of permit desired, the odometer reading of the motor vehicle for which application is made, and other information required by the commissioner.
(c) A dealer permit shall be posted in a conspicuous place or kept available for inspection at the principal place of business of the permittee. A dealer permittee shall reproduce the permit and display it in a conspicuous place at each additional place of business from which liquified gas is sold, delivered or used in motor vehicles. A user permit shall be affixed in the upper right corner of the front windshield on the passenger side of the vehicle.
(d) A dealer permit authorizes a dealer to collect and remit taxes on liquified gas delivered into the fuel supply tanks of motor vehicles that do not have affixed a user permit.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2204.
Tenn. Code Ann. § 67-5-2406 — TN Code / Title 67 / Chapter 5 / Section 67-5-2406
Failure to prosecute - Duties of district attorney general - Removal of attorney for nonprosecution
Status: in_force

(a) Upon the failure of the county trustee and the county mayor to employ an attorney and institute suits for the collection of delinquent taxes, and within the time provided, the district attorney general has the power and the duty to: (1) Employ an attorney to institute and prosecute suits for the collection of such taxes; or (2) Maintain an action for a writ of mandamus to compel the county trustee and county mayor to employ an attorney to institute and prosecute suits for the collection of such taxes. (b) In the event a delinquent tax attorney has not prosecuted delinquent tax suits to a sale of the property within five (5) years of the filing of the suit, the court, on motion of the county mayor and county trustee or the district attorney general, may remove the attorney from all delinquent tax suits the attorney is prosecuting, unless satisfactory explanation of the delay is proven to the court. Upon the attorney's removal, the lien for attorney's fees on any remaining unpaid taxes shall be extinguished as to such attorney. Acts 1923, ch. 77, §§ 8, 14; Shan. Supp., §§ 913b17, 913b23; Code 1932, §§ 1591, 1598; C. Supp. 1950, § 1591; Acts 1973, ch. 296, § 1; 1975, ch. 32, § 2; 1976, ch. 617, § 1; 1978, ch. 869, §§ 2, 6-8; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 1982, ch. 612, § 2; 1983, ch. 95, § 1; T.C.A. (orig. ed.), §§ 67-2003, 67-2005; Acts 1985, ch. 373, §§ 4, 5; 2003, ch. 90, § 2.
(a) Upon the failure of the county trustee and the county mayor to employ an attorney and institute suits for the collection of delinquent taxes, and within the time provided, the district attorney general has the power and the duty to: (1) Employ an attorney to institute and prosecute suits for the collection of such taxes; or (2) Maintain an action for a writ of mandamus to compel the county trustee and county mayor to employ an attorney to institute and prosecute suits for the collection of such taxes.
(1) Employ an attorney to institute and prosecute suits for the collection of such taxes; or
(2) Maintain an action for a writ of mandamus to compel the county trustee and county mayor to employ an attorney to institute and prosecute suits for the collection of such taxes.
(b) In the event a delinquent tax attorney has not prosecuted delinquent tax suits to a sale of the property within five (5) years of the filing of the suit, the court, on motion of the county mayor and county trustee or the district attorney general, may remove the attorney from all delinquent tax suits the attorney is prosecuting, unless satisfactory explanation of the delay is proven to the court. Upon the attorney's removal, the lien for attorney's fees on any remaining unpaid taxes shall be extinguished as to such attorney.
Acts 1923, ch. 77, §§ 8, 14; Shan. Supp., §§ 913b17, 913b23; Code 1932, §§ 1591, 1598; C. Supp. 1950, § 1591; Acts 1973, ch. 296, § 1; 1975, ch. 32, § 2; 1976, ch. 617, § 1; 1978, ch. 869, §§ 2, 6-8; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 1982, ch. 612, § 2; 1983, ch. 95, § 1; T.C.A. (orig. ed.), §§ 67-2003, 67-2005; Acts 1985, ch. 373, §§ 4, 5; 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-4-802 — TN Code / Title 67 / Chapter 4 / Section 67-4-802
Supervision and collection of tax - Forms
Status: in_force

The supervision and collection of the tax imposed by this part is under the direction of the department of revenue. The department has the authority and power to prescribe forms upon which individuals and entities required to collect and remit the tax imposed shall make reports of such facts and information as will enable the commissioner to ascertain the correctness of the amount reported and paid by such individuals and entities. Acts 2001, ch. 456, § 3.
The supervision and collection of the tax imposed by this part is under the direction of the department of revenue. The department has the authority and power to prescribe forms upon which individuals and entities required to collect and remit the tax imposed shall make reports of such facts and information as will enable the commissioner to ascertain the correctness of the amount reported and paid by such individuals and entities.
Acts 2001, ch. 456, § 3.
Tenn. Code Ann. § 67-3-201 — TN Code / Title 67 / Chapter 3 / Section 67-3-201
Gasoline tax
Status: in_force

(a) Subject to exemptions provided in part 4 of this chapter, a privilege tax is imposed upon all gasoline, fuel alcohol and substitutes therefor, imported into the state; the tax being levied when the product first comes to rest in the state. The tax shall also be imposed on all gasoline or substitutes therefor refined, manufactured, produced, or compounded in this state, and thereafter sold, stored or distributed in this state. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, twenty-four cents (24¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, twenty-five cents (25¢) per gallon; and (3) On or after July 1, 2019, twenty-six cents (26¢) per gallon. (b) No fuel shall be included in the measure of the tax liability under this section unless it shall have previously come to rest within the meaning of the commerce clause of the Constitution of the United States. Amended by 2017 Tenn. Acts, ch. 181,s 16, eff. 7/1/2017. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1301 .
(a) Subject to exemptions provided in part 4 of this chapter, a privilege tax is imposed upon all gasoline, fuel alcohol and substitutes therefor, imported into the state; the tax being levied when the product first comes to rest in the state. The tax shall also be imposed on all gasoline or substitutes therefor refined, manufactured, produced, or compounded in this state, and thereafter sold, stored or distributed in this state. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, twenty-four cents (24¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, twenty-five cents (25¢) per gallon; and (3) On or after July 1, 2019, twenty-six cents (26¢) per gallon.
(1) On or after July 1, 2017, through June 30, 2018, twenty-four cents (24¢) per gallon;
(2) On or after July 1, 2018, through June 30, 2019, twenty-five cents (25¢) per gallon; and
(3) On or after July 1, 2019, twenty-six cents (26¢) per gallon.
(b) No fuel shall be included in the measure of the tax liability under this section unless it shall have previously come to rest within the meaning of the commerce clause of the Constitution of the United States.
Amended by 2017 Tenn. Acts, ch. 181,s 16, eff. 7/1/2017.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1301 .
Tenn. Code Ann. § 67-3-1118 — TN Code / Title 67 / Chapter 3 / Section 67-3-1118
Compressed natural gas - Sale or transfer of motor vehicle
Status: in_force

When a compressed natural gas motor vehicle is sold or transferred, the seller and the purchaser shall notify the commissioner within ten (10) days of the sale or transfer, and the purchaser shall register with the department. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2218.
When a compressed natural gas motor vehicle is sold or transferred, the seller and the purchaser shall notify the commissioner within ten (10) days of the sale or transfer, and the purchaser shall register with the department.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2218.
Tenn. Code Ann. § 67-4-209 — TN Code / Title 67 / Chapter 4 / Section 67-4-209
Tax collection by clerks
Status: in_force

(a) Unless some other collector is indicated, the county clerk shall collect the taxes imposed by parts 2-6 of this chapter. (b) The clerks of the several courts of this state shall collect any tax imposed in the court for which they serve as clerk by any law of this state upon the privilege of litigation in that court. (c) A collector of the taxes, as defined by this part, shall report the collector's collections to the commissioner and shall pay over all state taxes collected by the collector to the department. Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1 (Williams, § 1248.3); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 7; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-4010.
(a) Unless some other collector is indicated, the county clerk shall collect the taxes imposed by parts 2-6 of this chapter.
(b) The clerks of the several courts of this state shall collect any tax imposed in the court for which they serve as clerk by any law of this state upon the privilege of litigation in that court.
(c) A collector of the taxes, as defined by this part, shall report the collector's collections to the commissioner and shall pay over all state taxes collected by the collector to the department.
Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1 (Williams, § 1248.3); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 7; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-4010.
Tenn. Code Ann. § 67-4-2120 — TN Code / Title 67 / Chapter 4 / Section 67-4-2120
Distribution of tax revenues
Status: in_force

All taxes collected under this part shall be distributed to the general fund. Acts 1999, ch. 406, § 4.
All taxes collected under this part shall be distributed to the general fund.
Acts 1999, ch. 406, § 4.
Tenn. Code Ann. § 67-6-516 — TN Code / Title 67 / Chapter 6 / Section 67-6-516
Delinquencies and other violations - Penalties - Grace period
Status: in_force

When an examination of a dealer's books and records indicates that the dealer is deficient in paying the proper tax due for a month, but has paid more tax than is actually due for another month, or is deficient in paying the proper tax on one (1) or more transactions within a month, but has paid more tax than is actually due on other transactions during the same month, or has erroneously paid tax to another dealer, the overpayment or erroneous payment shall be applied to the deficiency before computing any interest and penalty due as a result of such examination, the earliest overpayments offsetting the earliest underpayments for this purpose, and the penalty, if any, being computed on the amounts of underpayments not offset by overpayments. Acts 1947, ch. 3, § 8; 1949, ch. 245, § 3; C. Supp. 1950, § 1248.66 (Williams, § 1328.30); Acts 1965, ch. 4, § 1; 1969, ch. 164, §§ 1, 2; 1970, ch. 360, § 1; 1977, ch. 64, § 1; 1980, ch. 885, § 13; 1983, ch. 238, §§ 1, 2; T.C.A. (orig. ed.), § 67-3026; Acts 1985, ch. 396, § 5; 1988, ch. 526, § 37.
When an examination of a dealer's books and records indicates that the dealer is deficient in paying the proper tax due for a month, but has paid more tax than is actually due for another month, or is deficient in paying the proper tax on one (1) or more transactions within a month, but has paid more tax than is actually due on other transactions during the same month, or has erroneously paid tax to another dealer, the overpayment or erroneous payment shall be applied to the deficiency before computing any interest and penalty due as a result of such examination, the earliest overpayments offsetting the earliest underpayments for this purpose, and the penalty, if any, being computed on the amounts of underpayments not offset by overpayments.
Acts 1947, ch. 3, § 8; 1949, ch. 245, § 3; C. Supp. 1950, § 1248.66 (Williams, § 1328.30); Acts 1965, ch. 4, § 1; 1969, ch. 164, §§ 1, 2; 1970, ch. 360, § 1; 1977, ch. 64, § 1; 1980, ch. 885, § 13; 1983, ch. 238, §§ 1, 2; T.C.A. (orig. ed.), § 67-3026; Acts 1985, ch. 396, § 5; 1988, ch. 526, § 37.
Tenn. Code Ann. § 67-4-1708 — TN Code / Title 67 / Chapter 4 / Section 67-4-1708
Applicability
Status: in_force

(a) The privilege tax levied by this part upon the privilege of engaging in certain occupations requiring registration or a license do not apply to a person so registered or licensed, if the person is inactive or retired pursuant to the regulations of the appropriate licensing board. (b) Notwithstanding any provisions of this part to the contrary, any professional fee levied by this part upon persons licensed as real estate brokers shall be levied only upon such licensees who act as principal brokers pursuant to § 62-13-309 . (c) Notwithstanding any provision of this part or any other law to the contrary, the privilege tax levied by this part does not apply to any person who is in the armed forces of the United States, or is called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, for more than one hundred eighty (180) days during the three hundred sixty five (365) days prior to the due date of the tax set forth in § 67-4-1703(a) . Acts 1992, ch. 529, §§ 16, 17; 2002, ch. 856, § 7b; 2003, ch. 355, § 52; 2003, ch. 418, § 7; 2004, ch. 592, § 7; 2005, ch. 494, § 1; 2006, ch. 1019, § 49.
(a) The privilege tax levied by this part upon the privilege of engaging in certain occupations requiring registration or a license do not apply to a person so registered or licensed, if the person is inactive or retired pursuant to the regulations of the appropriate licensing board.
(b) Notwithstanding any provisions of this part to the contrary, any professional fee levied by this part upon persons licensed as real estate brokers shall be levied only upon such licensees who act as principal brokers pursuant to § 62-13-309 .
(c) Notwithstanding any provision of this part or any other law to the contrary, the privilege tax levied by this part does not apply to any person who is in the armed forces of the United States, or is called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, for more than one hundred eighty (180) days during the three hundred sixty five (365) days prior to the due date of the tax set forth in § 67-4-1703(a) .
Acts 1992, ch. 529, §§ 16, 17; 2002, ch. 856, § 7b; 2003, ch. 355, § 52; 2003, ch. 418, § 7; 2004, ch. 592, § 7; 2005, ch. 494, § 1; 2006, ch. 1019, § 49.
Tenn. Code Ann. § 67-5-2803 — TN Code / Title 67 / Chapter 5 / Section 67-5-2803
No authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor first lien securing same
Status: in_force

In order to promote equality and uniformity of taxation, except as provided in this part, § 67-5-1806 , § 67-5-2507 , or § 67-5-2508 , no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor the first lien securing the same. Amended by 2022 Tenn. Acts, ch. 672, s 1, eff. 3/18/2022. Added by 2014 Tenn. Acts, ch. 883, s 19, eff. 7/1/2014.
In order to promote equality and uniformity of taxation, except as provided in this part, § 67-5-1806 , § 67-5-2507 , or § 67-5-2508 , no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor the first lien securing the same.
Amended by 2022 Tenn. Acts, ch. 672, s 1, eff. 3/18/2022.
Added by 2014 Tenn. Acts, ch. 883, s 19, eff. 7/1/2014.
Tenn. Code Ann. § 67-4-804 — TN Code / Title 67 / Chapter 4 / Section 67-4-804
Additional tax imposed - Continuation of previous bond
Status: in_force

If a bail bond is sought pending appeal of a conviction, an additional tax in the amount of twelve dollars ($12.00) shall be imposed, even if the bond is a continuation of a previous bond. Acts 2001, ch. 456, § 5.
If a bail bond is sought pending appeal of a conviction, an additional tax in the amount of twelve dollars ($12.00) shall be imposed, even if the bond is a continuation of a previous bond.
Acts 2001, ch. 456, § 5.
Tenn. Code Ann. § 67-5-1204 — TN Code / Title 67 / Chapter 5 / Section 67-5-1204
New insurance companies - Application
Status: in_force

(a) During the first fifteen (15) full years an insurance company is in business, its apportionment ratio, determined in accordance with § 67-5-1203(b)(2) , shall be reduced proportionately at the rate of one-fifteenth ( 1 / 15 ) for each full year that fifteen (15) exceeds the number of full years it has been in business. (b) The period of fifteen (15) full years shall be measured from the earliest date the company, or any predecessor insurance company of which the company is the continuing corporation, was authorized and qualified to do insurance business subject to the maximum fifteen (15) years of reduced assessments as set forth in subsection (c). (c) This section shall not apply to any insurance company formed as a successor in interest to any insurance company that has already received a reduction in its apportionment ratio for the entirety of the fifteen (15) years permitted pursuant to subsection (a); provided, however, that any insurance company formed as a successor in interest in the year 2006 shall be entitled to receive the reduction to its apportionment ratio provided in subsection (a) during the first five (5) full years of its existence to the same extent as a new insurance company not formed as a successor in interest. Acts 1968, ch. 431, § 4; T.C.A., § 67-732; Acts 2009 , ch. 361, §§ 1, 2.
(a) During the first fifteen (15) full years an insurance company is in business, its apportionment ratio, determined in accordance with § 67-5-1203(b)(2) , shall be reduced proportionately at the rate of one-fifteenth ( 1 / 15 ) for each full year that fifteen (15) exceeds the number of full years it has been in business.
(b) The period of fifteen (15) full years shall be measured from the earliest date the company, or any predecessor insurance company of which the company is the continuing corporation, was authorized and qualified to do insurance business subject to the maximum fifteen (15) years of reduced assessments as set forth in subsection (c).
(c) This section shall not apply to any insurance company formed as a successor in interest to any insurance company that has already received a reduction in its apportionment ratio for the entirety of the fifteen (15) years permitted pursuant to subsection (a); provided, however, that any insurance company formed as a successor in interest in the year 2006 shall be entitled to receive the reduction to its apportionment ratio provided in subsection (a) during the first five (5) full years of its existence to the same extent as a new insurance company not formed as a successor in interest.
Acts 1968, ch. 431, § 4; T.C.A., § 67-732; Acts 2009 , ch. 361, §§ 1, 2.
Tenn. Code Ann. § 67-1-1007 — TN Code / Title 67 / Chapter 1 / Section 67-1-1007
Authority for back assessment or reassessment - Finality
Status: in_force

(a) The officials vested with the power to make back assessments or reassess have full authority, in a proceeding to back assess or reassess such property, to make proper, correct, and adequate assessment of the property at its actual cash value, which, when entered upon the tax book or filed in writing with the authorized tax collecting authority, shall become a final and valid assessment of the property and collectible as such as fully and amply as if originally entered upon the assessment roll. (b) The assessment, when made by the official authorized to make the assessment, shall have the force and effect of a judgment against the person liable for the taxes for the year for which the reassessment is made. Acts 1907, ch. 602, § 30; Shan., § 823a4; Code 1932, § 1503; T.C.A. (orig. ed.), § 67-1208.
(a) The officials vested with the power to make back assessments or reassess have full authority, in a proceeding to back assess or reassess such property, to make proper, correct, and adequate assessment of the property at its actual cash value, which, when entered upon the tax book or filed in writing with the authorized tax collecting authority, shall become a final and valid assessment of the property and collectible as such as fully and amply as if originally entered upon the assessment roll.
(b) The assessment, when made by the official authorized to make the assessment, shall have the force and effect of a judgment against the person liable for the taxes for the year for which the reassessment is made.
Acts 1907, ch. 602, § 30; Shan., § 823a4; Code 1932, § 1503; T.C.A. (orig. ed.), § 67-1208.
Tenn. Code Ann. § 67-2-116 — TN Code / Title 67 / Chapter 2 / Section 67-2-116
Distress warrant
Status: in_force

The commissioner may issue a distress warrant for the collection of the tax imposed by this chapter, together with interest and penalty on the tax, in accordance with § 67-4-110(a)-(d) . Acts 1963, ch. 271, § 2; T.C.A., § 67-2626.
The commissioner may issue a distress warrant for the collection of the tax imposed by this chapter, together with interest and penalty on the tax, in accordance with § 67-4-110(a)-(d) .
Acts 1963, ch. 271, § 2; T.C.A., § 67-2626.
Tenn. Code Ann. § 67-3-909 — TN Code / Title 67 / Chapter 3 / Section 67-3-909
Commissioner's duty - Receipts and disbursals
Status: in_force

The commissioner shall collect all taxes and fees accruing under this chapter and pay them to the state treasurer. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2009.
The commissioner shall collect all taxes and fees accruing under this chapter and pay them to the state treasurer.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2009.
Tenn. Code Ann. § 67-1-1702 — TN Code / Title 67 / Chapter 1 / Section 67-1-1702
Confidentiality
Status: in_force

(a) Notwithstanding any law to the contrary, returns, tax information and tax administration information shall be confidential and, except as authorized by this part, no officer or employee of the department or of any office of a district attorney general or any state or local law enforcement agency, and no other person, or officer or employee of the state, who has or had access to such information shall disclose any such information obtained by such officer or employee in any manner in connection with such officer's or employee's service as an officer or employee, or obtained pursuant to this part, or obtained otherwise. (b) Notwithstanding any other law to the contrary, the confidentiality and disclosure of any record or document pertaining to a motor vehicle registration or motor vehicle title for which the department has responsibility under title 55, chapters 1-6, title 65, chapter 15, or any other applicable statute shall be controlled by title 55, chapter 25. (c) This part does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed by a city, town, or county pursuant to an ordinance, resolution, or private act. Amended by 2016 Tenn. Acts, ch. 796,s 5, eff. 4/14/2016. Amended by 2013 Tenn. Acts, ch. 400,s 1, eff. 5/6/2013. Acts 1977, ch. 152, § 1; T.C.A., § 67-132; Acts 2000, ch. 982, § 40; 2007, ch. 484, § 110.
(a) Notwithstanding any law to the contrary, returns, tax information and tax administration information shall be confidential and, except as authorized by this part, no officer or employee of the department or of any office of a district attorney general or any state or local law enforcement agency, and no other person, or officer or employee of the state, who has or had access to such information shall disclose any such information obtained by such officer or employee in any manner in connection with such officer's or employee's service as an officer or employee, or obtained pursuant to this part, or obtained otherwise.
(b) Notwithstanding any other law to the contrary, the confidentiality and disclosure of any record or document pertaining to a motor vehicle registration or motor vehicle title for which the department has responsibility under title 55, chapters 1-6, title 65, chapter 15, or any other applicable statute shall be controlled by title 55, chapter 25.
(c) This part does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed by a city, town, or county pursuant to an ordinance, resolution, or private act.
Amended by 2016 Tenn. Acts, ch. 796,s 5, eff. 4/14/2016.
Amended by 2013 Tenn. Acts, ch. 400,s 1, eff. 5/6/2013.
Acts 1977, ch. 152, § 1; T.C.A., § 67-132; Acts 2000, ch. 982, § 40; 2007, ch. 484, § 110.
Tenn. Code Ann. § 67-1-511 — TN Code / Title 67 / Chapter 1 / Section 67-1-511
Revocation of certificate
Status: in_force

The state board of equalization, subject to proper rules and regulations to be published and furnished to every assessing official, has the power to invalidate the certificate of any assessor or deputy assessor who willfully fails or refuses to perform such person's duties faithfully in accordance with the rules, regulations and instructions promulgated and issued by the state board of equalization, its manuals of assessment and the laws of the state governing the assessment of property and the duties of each assessor and deputy assessor. Acts 1973, ch. 226, § 3; T.C.A., § 67-335.
The state board of equalization, subject to proper rules and regulations to be published and furnished to every assessing official, has the power to invalidate the certificate of any assessor or deputy assessor who willfully fails or refuses to perform such person's duties faithfully in accordance with the rules, regulations and instructions promulgated and issued by the state board of equalization, its manuals of assessment and the laws of the state governing the assessment of property and the duties of each assessor and deputy assessor.
Acts 1973, ch. 226, § 3; T.C.A., § 67-335.
Tenn. Code Ann. § 67-3-402 — TN Code / Title 67 / Chapter 3 / Section 67-3-402
Consumer imports exemption
Status: in_force

There shall be exempt from the taxes and fees imposed in part 2 of this chapter, taxable motor fuel acquired by an end user out of state, carried into this state in a vehicle fuel supply tank, and consumed from the same tank in which it was imported. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1502.
There shall be exempt from the taxes and fees imposed in part 2 of this chapter, taxable motor fuel acquired by an end user out of state, carried into this state in a vehicle fuel supply tank, and consumed from the same tank in which it was imported.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1502.
Tenn. Code Ann. § 67-5-504 — TN Code / Title 67 / Chapter 5 / Section 67-5-504
Assessment date
Status: in_force

(a) All assessments of real property and of personal property shall be made annually and as of January 1 for the year to which the assessment applies, unless otherwise provided for, except that whenever under any plan or program of consolidation of governmental functions of county offices with comparable facilities under any municipal charter, in any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census, it is expedient to fix different assessment dates than those established herein, in order to avoid the destruction of existing municipal fiscal policies, the county assessor in such county may establish assessment activity dates other than those set forth in this title, if approved by ordinance or resolution of the local governing body. (b) Not later than May 20 of each year, the assessment of all property in the county shall be made by the assessor of property; provided, that the assessment of all property within any municipality shall be completed by the assessor of property not less than forty (40) days prior to the beginning tax due date of the municipality. (c) Any annexing municipality that makes assessments of taxes shall only assess the tax on real property within the annexed territory if the annexation takes effect prior to January 1 of the year in which the assessment is made. Amended by 2013 Tenn. Acts, ch. 462,s 2, eff. 5/20/2013. Acts 1973, ch. 226, § 6; 1983, ch. 430, § 3; T.C.A., §§ 67-603, 67-604.
(a) All assessments of real property and of personal property shall be made annually and as of January 1 for the year to which the assessment applies, unless otherwise provided for, except that whenever under any plan or program of consolidation of governmental functions of county offices with comparable facilities under any municipal charter, in any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census, it is expedient to fix different assessment dates than those established herein, in order to avoid the destruction of existing municipal fiscal policies, the county assessor in such county may establish assessment activity dates other than those set forth in this title, if approved by ordinance or resolution of the local governing body.
(b) Not later than May 20 of each year, the assessment of all property in the county shall be made by the assessor of property; provided, that the assessment of all property within any municipality shall be completed by the assessor of property not less than forty (40) days prior to the beginning tax due date of the municipality.
(c) Any annexing municipality that makes assessments of taxes shall only assess the tax on real property within the annexed territory if the annexation takes effect prior to January 1 of the year in which the assessment is made.
Amended by 2013 Tenn. Acts, ch. 462,s 2, eff. 5/20/2013.
Acts 1973, ch. 226, § 6; 1983, ch. 430, § 3; T.C.A., §§ 67-603, 67-604.
Tenn. Code Ann. § 67-6-392 — TN Code / Title 67 / Chapter 6 / Section 67-6-392
Exemption for detailing and repair services on motor vehicles held for resale
Status: in_force

(a) Purchases of detailing services and repair services performed on motor vehicles that are held for resale are exempt from the tax imposed by this chapter, if such vehicles are held for resale by a licensed motor vehicle dealer or licensed automobile auction. A person selling detailing services shall, however, be considered to be the user and consumer of any articles of tangible personal property that person purchases or uses in performance of such detailing services. (b) (1) (A) For purposes of this section, "detailing services" means and includes services that cosmetically or functionally refurbish or restore to like-new or serviceable condition or appearance and that are intended to enhance or increase the sales value of used or pre-owned motor vehicles in preparation for the vehicles being offered for sale at wholesale or retail in the ordinary course of the seller's business, or that cosmetically or functionally prepare new vehicles for sale at wholesale or retail in the ordinary course of the seller's business. (B) "Motor vehicle detailing services" shall not include washing or cleaning of motor vehicles, except when performed in conjunction with the activities provided for in this section. (2) For purposes of this section "motor vehicle" shall mean a motor vehicle subject to registration and titling in this state pursuant to § 55-3-101 , and "licensed motor vehicle dealer" and "licensed automobile auction" shall mean a person licensed as such pursuant to title 55, chapter 17. Acts 2004, ch. 924, § 16.
(a) Purchases of detailing services and repair services performed on motor vehicles that are held for resale are exempt from the tax imposed by this chapter, if such vehicles are held for resale by a licensed motor vehicle dealer or licensed automobile auction. A person selling detailing services shall, however, be considered to be the user and consumer of any articles of tangible personal property that person purchases or uses in performance of such detailing services.
(b) (1) (A) For purposes of this section, "detailing services" means and includes services that cosmetically or functionally refurbish or restore to like-new or serviceable condition or appearance and that are intended to enhance or increase the sales value of used or pre-owned motor vehicles in preparation for the vehicles being offered for sale at wholesale or retail in the ordinary course of the seller's business, or that cosmetically or functionally prepare new vehicles for sale at wholesale or retail in the ordinary course of the seller's business. (B) "Motor vehicle detailing services" shall not include washing or cleaning of motor vehicles, except when performed in conjunction with the activities provided for in this section. (2) For purposes of this section "motor vehicle" shall mean a motor vehicle subject to registration and titling in this state pursuant to § 55-3-101 , and "licensed motor vehicle dealer" and "licensed automobile auction" shall mean a person licensed as such pursuant to title 55, chapter 17.
(1) (A) For purposes of this section, "detailing services" means and includes services that cosmetically or functionally refurbish or restore to like-new or serviceable condition or appearance and that are intended to enhance or increase the sales value of used or pre-owned motor vehicles in preparation for the vehicles being offered for sale at wholesale or retail in the ordinary course of the seller's business, or that cosmetically or functionally prepare new vehicles for sale at wholesale or retail in the ordinary course of the seller's business. (B) "Motor vehicle detailing services" shall not include washing or cleaning of motor vehicles, except when performed in conjunction with the activities provided for in this section.
(A) For purposes of this section, "detailing services" means and includes services that cosmetically or functionally refurbish or restore to like-new or serviceable condition or appearance and that are intended to enhance or increase the sales value of used or pre-owned motor vehicles in preparation for the vehicles being offered for sale at wholesale or retail in the ordinary course of the seller's business, or that cosmetically or functionally prepare new vehicles for sale at wholesale or retail in the ordinary course of the seller's business.
(B) "Motor vehicle detailing services" shall not include washing or cleaning of motor vehicles, except when performed in conjunction with the activities provided for in this section.
(2) For purposes of this section "motor vehicle" shall mean a motor vehicle subject to registration and titling in this state pursuant to § 55-3-101 , and "licensed motor vehicle dealer" and "licensed automobile auction" shall mean a person licensed as such pursuant to title 55, chapter 17.
Acts 2004, ch. 924, § 16.
Tenn. Code Ann. § 67-6-526 — TN Code / Title 67 / Chapter 6 / Section 67-6-526
Effect on substantial nexus criteria
Status: in_force

Section 67-6-524 does not change the substantial nexus criteria for determining when a person is required to pay the business tax under § 67-4-717 , excise tax under § 67-4-2007 , or franchise tax under § 67-4-2105 . Acts 2020, ch. 759, § 5.
Section 67-6-524 does not change the substantial nexus criteria for determining when a person is required to pay the business tax under § 67-4-717 , excise tax under § 67-4-2007 , or franchise tax under § 67-4-2105 .
Acts 2020, ch. 759, § 5.
Tenn. Code Ann. § 67-8-404 — TN Code / Title 67 / Chapter 8 / Section 67-8-404
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Forms and records
Status: in_force

(a) The commissioner is empowered to prescribe such forms as may be necessary under this part and part 3 of this chapter and shall keep such records as are indicated by good accounting practice. (b) The commissioner may, by general regulations, prescribe how much and what portion of the commissioner's records shall be open to the inspection of the public and how much and what portion shall be held as confidential, and may exchange information with the United States government, or with other state jurisdictions under reciprocal arrangements made and approved by the commissioner. Acts 1929 (Ex. Sess.), ch. 29, § 3(9); Code 1932, § 1281; T.C.A. (orig. ed.), § 30-1624.
(a) The commissioner is empowered to prescribe such forms as may be necessary under this part and part 3 of this chapter and shall keep such records as are indicated by good accounting practice.
(b) The commissioner may, by general regulations, prescribe how much and what portion of the commissioner's records shall be open to the inspection of the public and how much and what portion shall be held as confidential, and may exchange information with the United States government, or with other state jurisdictions under reciprocal arrangements made and approved by the commissioner.
Acts 1929 (Ex. Sess.), ch. 29, § 3(9); Code 1932, § 1281; T.C.A. (orig. ed.), § 30-1624.
Tenn. Code Ann. § 67-5-1323 — TN Code / Title 67 / Chapter 5 / Section 67-5-1323
Distribution and apportionment to county, municipality, and taxing district
Status: in_force

Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322 , the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325 . Acts 1973, ch. 226, § 11; T.C.A., § 67-923; Acts 1995, ch. 305, § 125.
Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322 , the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325 .
Acts 1973, ch. 226, § 11; T.C.A., § 67-923; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-4-1902 — TN Code / Title 67 / Chapter 4 / Section 67-4-1902
Filing of quarterly returns and remittances
Status: in_force

Quarterly returns and remittances shall be filed by each business with the commissioner on or before the fifteenth day of the month following the close of the quarter, upon forms prescribed, prepared and furnished by the commissioner. Acts 1993, ch. 437, § 1.
Quarterly returns and remittances shall be filed by each business with the commissioner on or before the fifteenth day of the month following the close of the quarter, upon forms prescribed, prepared and furnished by the commissioner.
Acts 1993, ch. 437, § 1.
Tenn. Code Ann. § 67-4-1507 — TN Code / Title 67 / Chapter 4 / Section 67-4-1507
Promulgation of rules
Status: in_force

The department may promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, not inconsistent with this chapter, other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues under this chapter. Acts 2020, ch. 787, § 10.
The department may promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, not inconsistent with this chapter, other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues under this chapter.
Acts 2020, ch. 787, § 10.
Tenn. Code Ann. § 67-2-120 — TN Code / Title 67 / Chapter 2 / Section 67-2-120
Taxpayer remedies
Status: in_force

Nothing contained in this chapter shall be construed, in any way, to prevent any taxpayer from showing any legal remedy provided by law, and the taxpayer shall have all the remedy, legal and equitable, now allowed any person for the recovery of taxes and revenue improperly collected by paying the tax under protest. Acts 1931 (2nd Ex. Sess.), ch. 20, §§ 8, 8-A; C. Supp. 1950, §§ 1123.21, 1123.24; impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1961, ch. 97, § 1; Acts 1963, ch. 271, §§ 2, 3; T.C.A. (orig. ed.), §§ 67-2627, 67-2629; Acts 1984, ch. 832, § 36.
Nothing contained in this chapter shall be construed, in any way, to prevent any taxpayer from showing any legal remedy provided by law, and the taxpayer shall have all the remedy, legal and equitable, now allowed any person for the recovery of taxes and revenue improperly collected by paying the tax under protest.
Acts 1931 (2nd Ex. Sess.), ch. 20, §§ 8, 8-A; C. Supp. 1950, §§ 1123.21, 1123.24; impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1961, ch. 97, § 1; Acts 1963, ch. 271, §§ 2, 3; T.C.A. (orig. ed.), §§ 67-2627, 67-2629; Acts 1984, ch. 832, § 36.
Tenn. Code Ann. § 67-3-813 — TN Code / Title 67 / Chapter 3 / Section 67-3-813
Quality assurance
Status: in_force

(a) No person shall sell or purchase any product for use in the fuel supply tank of a motor vehicle for general highway use that does not meet standards as published in the annual American Society for Testing and Materials Book of Standards and its supplements, unless amended or modified by the department. (b) All persons in possession of any product in violation of this section shall have the duty to dispose of it in the manner provided by federal and state law. (c) The commissioner may assess a civil penalty of ten dollars ($10.00) per gallon, against a person who fails to comply with this section. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1913.
(a) No person shall sell or purchase any product for use in the fuel supply tank of a motor vehicle for general highway use that does not meet standards as published in the annual American Society for Testing and Materials Book of Standards and its supplements, unless amended or modified by the department.
(b) All persons in possession of any product in violation of this section shall have the duty to dispose of it in the manner provided by federal and state law.
(c) The commissioner may assess a civil penalty of ten dollars ($10.00) per gallon, against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1913.
Tenn. Code Ann. § 67-3-815 — TN Code / Title 67 / Chapter 3 / Section 67-3-815
Records retention
Status: in_force

(a) All persons subject to this part shall retain records, including, but not limited to, shipping papers, of all petroleum products transactions for a period of three (3) years after December 31 of the year in which the transaction occurred. (b) Persons operating terminals, refineries and bulk plants shall retain these records on site for a period of ninety (90) days following the month of the transaction. (c) Retail stations shall retain these records on site for a period of thirty (30) days following the month of the transaction. (d) The commissioner may revoke the license or licenses of and assess a civil penalty in the amount of five thousand dollars ($5,000) against a person who fails to comply with this section. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1915.
(a) All persons subject to this part shall retain records, including, but not limited to, shipping papers, of all petroleum products transactions for a period of three (3) years after December 31 of the year in which the transaction occurred.
(b) Persons operating terminals, refineries and bulk plants shall retain these records on site for a period of ninety (90) days following the month of the transaction.
(c) Retail stations shall retain these records on site for a period of thirty (30) days following the month of the transaction.
(d) The commissioner may revoke the license or licenses of and assess a civil penalty in the amount of five thousand dollars ($5,000) against a person who fails to comply with this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1915.
Tenn. Code Ann. § 67-8-405 — TN Code / Title 67 / Chapter 8 / Section 67-8-405
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Administrator - Appointment at commissioner's request
Status: in_force

In order that the tax imposed in this part may be expeditiously collected, if, within six (6) months after the death of any decedent, resident or nonresident, an executor does not qualify or an administrator is not appointed in Tennessee at the instance of other persons interested in the estate, then the commissioner may apply to the proper court for the appointment of an administrator of such estate, and it shall be the duty of such court to make such appointment forthwith. Acts 1929 (Ex. Sess.), ch. 29, § 4(6); Code 1932, § 1287; T.C.A. (orig. ed.), § 30-1630.
In order that the tax imposed in this part may be expeditiously collected, if, within six (6) months after the death of any decedent, resident or nonresident, an executor does not qualify or an administrator is not appointed in Tennessee at the instance of other persons interested in the estate, then the commissioner may apply to the proper court for the appointment of an administrator of such estate, and it shall be the duty of such court to make such appointment forthwith.
Acts 1929 (Ex. Sess.), ch. 29, § 4(6); Code 1932, § 1287; T.C.A. (orig. ed.), § 30-1630.
Tenn. Code Ann. § 67-2-122 — TN Code / Title 67 / Chapter 2 / Section 67-2-122
Taxes paid on out-of-state shares of Subchapter S corporation
Status: in_force

A resident individual who is a shareholder of a Subchapter S corporation that is incorporated and doing business in another state may deduct from the tax otherwise due under this chapter the tax paid to the other state as a result of such income, distributions or dividends; provided, that there exists a tax credit reciprocity agreement between Tennessee and the other state. In no case shall the credit permitted under this section exceed the tax that would be payable to this state. Acts 1994, ch. 787, § 1.
A resident individual who is a shareholder of a Subchapter S corporation that is incorporated and doing business in another state may deduct from the tax otherwise due under this chapter the tax paid to the other state as a result of such income, distributions or dividends; provided, that there exists a tax credit reciprocity agreement between Tennessee and the other state. In no case shall the credit permitted under this section exceed the tax that would be payable to this state.
Acts 1994, ch. 787, § 1.
Tenn. Code Ann. § 67-1-104 — TN Code / Title 67 / Chapter 1 / Section 67-1-104
Tax administration fund
Status: in_force

(a) There is created, in the offices of the commissioner and the state treasurer, a special fund to be designated as the tax administration fund, to be kept separate and apart and used to defray the expenses incurred under the tax laws designated in this chapter. (b) All special appropriations and/or allowances for administration set out in §§ 4-7-112 , 67-2-117 , 67-2-118 , 67-4-1025 , 67-8-210 , 67-8-401 , and 67-8-403 and all other tax laws, the administration of which is entrusted to the commissioner, unless otherwise specifically provided, shall be paid, when and as capable of identification, into the tax administration fund, without deductions for any purpose whatsoever. All provisions of §§ 4-7-112 , 67-2-117 , 67-2-118 , 67-4-1025 , 67-8-210 , 67-8-401 , and 67-8-403 in conflict with this section shall yield to this section. (c) The expenses arising out of the enforcement of any such tax law, the administration allowance for which has been paid into the tax administration fund, shall be paid from the fund, and no part of such expense shall be paid out of the general fund, unless and until earmarked tax administration funds have been exhausted. (d) No funds earmarked by this section shall be used except in accordance with the limitations and stipulations of the general appropriations act, unless the governor, state treasurer and comptroller of the treasury certify that an emergency exists and define the exact amount necessary to meet the emergency. The governor, state treasurer and comptroller of the treasury have the right to pass such funds to the general fund whenever they see fit and proper. Acts 1933, ch. 75, §§ 1-4; mod. C. Supp. 1950, §§ 1811.1-1811.5; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-108 -- 67-111.
(a) There is created, in the offices of the commissioner and the state treasurer, a special fund to be designated as the tax administration fund, to be kept separate and apart and used to defray the expenses incurred under the tax laws designated in this chapter.
(b) All special appropriations and/or allowances for administration set out in §§ 4-7-112 , 67-2-117 , 67-2-118 , 67-4-1025 , 67-8-210 , 67-8-401 , and 67-8-403 and all other tax laws, the administration of which is entrusted to the commissioner, unless otherwise specifically provided, shall be paid, when and as capable of identification, into the tax administration fund, without deductions for any purpose whatsoever. All provisions of §§ 4-7-112 , 67-2-117 , 67-2-118 , 67-4-1025 , 67-8-210 , 67-8-401 , and 67-8-403 in conflict with this section shall yield to this section.
(c) The expenses arising out of the enforcement of any such tax law, the administration allowance for which has been paid into the tax administration fund, shall be paid from the fund, and no part of such expense shall be paid out of the general fund, unless and until earmarked tax administration funds have been exhausted.
(d) No funds earmarked by this section shall be used except in accordance with the limitations and stipulations of the general appropriations act, unless the governor, state treasurer and comptroller of the treasury certify that an emergency exists and define the exact amount necessary to meet the emergency. The governor, state treasurer and comptroller of the treasury have the right to pass such funds to the general fund whenever they see fit and proper.
Acts 1933, ch. 75, §§ 1-4; mod. C. Supp. 1950, §§ 1811.1-1811.5; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-108 -- 67-111.
Tenn. Code Ann. § 67-5-2421 — TN Code / Title 67 / Chapter 5 / Section 67-5-2421
Money paid into court - Clerk's compensation - Settlement
Status: in_force

(a) The money paid into court shall be received by the clerk and paid out by the clerk in the same manner as other public revenue, and the clerk shall receive the same compensation for receipting for and disbursing taxes under these proceedings as is allowed upon the clerk's receipt and disbursement of other public revenues. (b) The clerk of the court wherein such proceedings have been brought shall make settlement when requested by the county mayor or county trustee, and shall pay over such funds as now required by law for the disbursement of other public revenue coming through the clerk's office. Acts 1923, ch. 77, §§ 11, 13; Shan. Supp., §§ 913b20, 913b22; Code 1932, §§ 1595, 1597; T.C.A. (orig. ed.), §§ 67-2020, 67-2021; Acts 2003, ch. 90, § 2.
(a) The money paid into court shall be received by the clerk and paid out by the clerk in the same manner as other public revenue, and the clerk shall receive the same compensation for receipting for and disbursing taxes under these proceedings as is allowed upon the clerk's receipt and disbursement of other public revenues.
(b) The clerk of the court wherein such proceedings have been brought shall make settlement when requested by the county mayor or county trustee, and shall pay over such funds as now required by law for the disbursement of other public revenue coming through the clerk's office.
Acts 1923, ch. 77, §§ 11, 13; Shan. Supp., §§ 913b20, 913b22; Code 1932, §§ 1595, 1597; T.C.A. (orig. ed.), §§ 67-2020, 67-2021; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-7-205 — TN Code / Title 67 / Chapter 7 / Section 67-7-205
Returns
Status: in_force

For the purpose of ascertaining the amount of tax payable, it is the duty of all operators in the county to transmit to the department on or before the fifteenth day of the month next succeeding the month in which the tax accrues a return upon the forms provided by the department. The return shall show the month or period covered, the total number of tons of each type of sand, gravel, sandstone, chert and limestone sold from each production unit operated, owned or controlled by the taxpayer during the period covered, the amount of the tax and such information as the department may require. The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer. Acts 1984, ch. 953, § 3; 1985, ch. 410, § 5.
For the purpose of ascertaining the amount of tax payable, it is the duty of all operators in the county to transmit to the department on or before the fifteenth day of the month next succeeding the month in which the tax accrues a return upon the forms provided by the department. The return shall show the month or period covered, the total number of tons of each type of sand, gravel, sandstone, chert and limestone sold from each production unit operated, owned or controlled by the taxpayer during the period covered, the amount of the tax and such information as the department may require. The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer.
Acts 1984, ch. 953, § 3; 1985, ch. 410, § 5.
Tenn. Code Ann. § 67-5-1330 — TN Code / Title 67 / Chapter 5 / Section 67-5-1330
Special assessment on notice by state board
Status: in_force

(a) If at any time it shall appear to the satisfaction of the state board of equalization that any company, whose property is assessable under this part, is inadequately assessed, or that its property has been omitted from taxation, it shall be its duty to notify the comptroller of the treasury thereof in writing, whereby the comptroller of the treasury shall make the proper assessment, and the assessment shall go to the board as upon appeal upon the records, as it is provided in cases of assessments in the first instance. (b) The board shall examine and act upon such record as soon as practicable and certify its final action to the comptroller of the treasury, the collection of the taxes so assessed to be then proceeded with according to the regular course. Acts 1973, ch. 226, § 11; T.C.A., § 67-934; Acts 1995, ch. 305, § 125; 1996, ch. 662, § 3.
(a) If at any time it shall appear to the satisfaction of the state board of equalization that any company, whose property is assessable under this part, is inadequately assessed, or that its property has been omitted from taxation, it shall be its duty to notify the comptroller of the treasury thereof in writing, whereby the comptroller of the treasury shall make the proper assessment, and the assessment shall go to the board as upon appeal upon the records, as it is provided in cases of assessments in the first instance.
(b) The board shall examine and act upon such record as soon as practicable and certify its final action to the comptroller of the treasury, the collection of the taxes so assessed to be then proceeded with according to the regular course.
Acts 1973, ch. 226, § 11; T.C.A., § 67-934; Acts 1995, ch. 305, § 125; 1996, ch. 662, § 3.
Tenn. Code Ann. § 67-1-1612 — TN Code / Title 67 / Chapter 1 / Section 67-1-1612
Receipt of revenues due state
Status: in_force

No district attorney general, either before or after suit is brought or judgment rendered, shall receive any money due the state. The clerk of the circuit court alone shall, for the clerk's county, receive moneys due the state from delinquent revenue collectors. Code 1858, §§ 739, 740 (deriv. Acts 1843-1844, ch. 103, §§ 8, 9); Shan., §§ 1051a1, 1051a2; Code 1932, §§ 1781, 1782; modified; T.C.A. (orig. ed.), § 67-1611.
No district attorney general, either before or after suit is brought or judgment rendered, shall receive any money due the state. The clerk of the circuit court alone shall, for the clerk's county, receive moneys due the state from delinquent revenue collectors.
Code 1858, §§ 739, 740 (deriv. Acts 1843-1844, ch. 103, §§ 8, 9); Shan., §§ 1051a1, 1051a2; Code 1932, §§ 1781, 1782; modified; T.C.A. (orig. ed.), § 67-1611.
Tenn. Code Ann. § 67-5-2416 — TN Code / Title 67 / Chapter 5 / Section 67-5-2416
Reference and master's report
Status: in_force

A reference may be taken in each case, and notice shall be given to all officers whose duty it is to collect delinquent revenue; and all such revenue as may be delinquent, together with all the costs, fees, penalties and interest thereon, shall be ascertained and included in the master's report. Acts 1921, ch. 115, § 2; Shan. Supp., § 913b26; Code 1932, § 1601; T.C.A. (orig. ed.), § 67-2013.
A reference may be taken in each case, and notice shall be given to all officers whose duty it is to collect delinquent revenue; and all such revenue as may be delinquent, together with all the costs, fees, penalties and interest thereon, shall be ascertained and included in the master's report.
Acts 1921, ch. 115, § 2; Shan. Supp., § 913b26; Code 1932, § 1601; T.C.A. (orig. ed.), § 67-2013.
Tenn. Code Ann. § 67-6-338 — TN Code / Title 67 / Chapter 6 / Section 67-6-338
Sales paid for with vouchers from special supplemental food program for women, infants and children
Status: in_force

(a) There are exempt from the tax imposed by this chapter all sales for which the consideration is a voucher issued under the Special Supplemental Food Program for Women, Infants and Children ( 42 U.S.C. § 1786 ), and any subsequent federal legislation. If consideration other than such vouchers is used in any sale, that portion of such sale shall be fully taxable. (b) If not required by federal law, this exemption shall not be implemented and shall have no effect. Acts 1986, ch. 876, § 2.
(a) There are exempt from the tax imposed by this chapter all sales for which the consideration is a voucher issued under the Special Supplemental Food Program for Women, Infants and Children ( 42 U.S.C. § 1786 ), and any subsequent federal legislation. If consideration other than such vouchers is used in any sale, that portion of such sale shall be fully taxable.
(b) If not required by federal law, this exemption shall not be implemented and shall have no effect.
Acts 1986, ch. 876, § 2.
Tenn. Code Ann. § 67-6-709 — TN Code / Title 67 / Chapter 6 / Section 67-6-709
Repeal of tax
Status: in_force

Any ordinance or resolution of a county, city or town adopted in accordance with this part may be repealed in the same manner as provided by this part for its adoption; provided, that any election for the repeal of a county tax shall be open to the voters of the entire county. Acts 1963, ch. 329, § 7; T.C.A., § 67-3055.
Any ordinance or resolution of a county, city or town adopted in accordance with this part may be repealed in the same manner as provided by this part for its adoption; provided, that any election for the repeal of a county tax shall be open to the voters of the entire county.
Acts 1963, ch. 329, § 7; T.C.A., § 67-3055.
Tenn. Code Ann. § 67-5-2305 — TN Code / Title 67 / Chapter 5 / Section 67-5-2305
Injunctions
Status: in_force

The courts of law and equity in this state are expressly authorized and empowered to enjoin at the instance of the several officials enumerated in § 67-5-2304 the cutting, severing, hauling, carrying away or sawing of any timber on or taken from any lands subject to liens for delinquent taxes. Acts 1945, ch. 76, § 6; C. Supp. 1950, § 1593.6 (Williams, § 1789.17); T.C.A. (orig. ed.), § 67-1915.
The courts of law and equity in this state are expressly authorized and empowered to enjoin at the instance of the several officials enumerated in § 67-5-2304 the cutting, severing, hauling, carrying away or sawing of any timber on or taken from any lands subject to liens for delinquent taxes.
Acts 1945, ch. 76, § 6; C. Supp. 1950, § 1593.6 (Williams, § 1789.17); T.C.A. (orig. ed.), § 67-1915.
Tenn. Code Ann. § 67-6-347 — TN Code / Title 67 / Chapter 6 / Section 67-6-347
Helicopters and aircraft used by nonprofit groups for medical transport - Exemption from sales and use taxes
Status: in_force

There is exempt from the sales and use tax all repair services, including parts and labor, to equipment used in connection with helicopters or other aircraft owned by not-for-profit hospitals, government entities or other not-for-profit medical facilities used for the purpose of medical evacuation or transport. Acts 1994, ch. 749, § 1.
There is exempt from the sales and use tax all repair services, including parts and labor, to equipment used in connection with helicopters or other aircraft owned by not-for-profit hospitals, government entities or other not-for-profit medical facilities used for the purpose of medical evacuation or transport.
Acts 1994, ch. 749, § 1.
Tenn. Code Ann. § 67-8-318 — TN Code / Title 67 / Chapter 8 / Section 67-8-318
Applicability of part to decedents who die in 2016 or later
Status: in_force

This part does not apply in the case of any decedent who died in 2016 or in any subsequent year. Acts 2012, ch. 1057, § 3.
This part does not apply in the case of any decedent who died in 2016 or in any subsequent year.
Acts 2012, ch. 1057, § 3.
Tenn. Code Ann. § 67-4-707 — TN Code / Title 67 / Chapter 4 / Section 67-4-707
Bond for certain foreign businesses
Status: in_force

(a) Persons described in § 67-4-708(4)(A) who are domiciled in a state other than this state shall, upon making application for a business tax license, execute and file a bond to, or establish an escrow account with, the county or municipality. Such bond shall be executed by two (2) good and sufficient sureties, approved by the county or municipal clerk, or by a surety company duly authorized to do business in this state. Such bond or escrow account shall be in an amount sufficient to pay such person's anticipated business tax liability for the balance of the tax period for which such license applies, such liability to be determined by the county or municipal clerk, and may be called by the state in the event of failure by such person to pay such tax as may be due. (b) Notwithstanding subsection (a), any county or municipality may, but shall not be required to, enter an agreement with the commissioner pursuant to which the bond or escrow account required by subsection (a) will be filed with the commissioner rather than the county or municipality. Amended by 2013 Tenn. Acts, ch. 313, s 6, eff. 1/1/2014. Acts 1971, ch. 387, § 6; 1972, ch. 850, § 6; 1977, ch. 328, §§ 1, 2; 1978, ch. 714, § 4; 1978, ch. 781, § 1; 1979, ch. 325, § 1; 1981, ch. 308, § 1; 1983, ch. 394, § 3; 1983, ch. 415, § 1; T.C.A., § 67-5806; Acts 2009 , ch. 530, § 73.
(a) Persons described in § 67-4-708(4)(A) who are domiciled in a state other than this state shall, upon making application for a business tax license, execute and file a bond to, or establish an escrow account with, the county or municipality. Such bond shall be executed by two (2) good and sufficient sureties, approved by the county or municipal clerk, or by a surety company duly authorized to do business in this state. Such bond or escrow account shall be in an amount sufficient to pay such person's anticipated business tax liability for the balance of the tax period for which such license applies, such liability to be determined by the county or municipal clerk, and may be called by the state in the event of failure by such person to pay such tax as may be due.
(b) Notwithstanding subsection (a), any county or municipality may, but shall not be required to, enter an agreement with the commissioner pursuant to which the bond or escrow account required by subsection (a) will be filed with the commissioner rather than the county or municipality.
Amended by 2013 Tenn. Acts, ch. 313, s 6, eff. 1/1/2014.
Acts 1971, ch. 387, § 6; 1972, ch. 850, § 6; 1977, ch. 328, §§ 1, 2; 1978, ch. 714, § 4; 1978, ch. 781, § 1; 1979, ch. 325, § 1; 1981, ch. 308, § 1; 1983, ch. 394, § 3; 1983, ch. 415, § 1; T.C.A., § 67-5806; Acts 2009 , ch. 530, § 73.
Tenn. Code Ann. § 67-5-904 — TN Code / Title 67 / Chapter 5 / Section 67-5-904
Schedules - Leased property
Status: in_force

(a) (1) For the purpose of assessing leased property, it is the further duty of the taxpayer to list fully on a schedule provided by the assessor all tangible personal property that is leased by the taxpayer for the conduct of the taxpayer's business. (2) Leased property shall include equipment, machinery and all tangible personal property used in the conduct of, or as a part of, the taxpayer's business, including, but not limited to, the following: (A) Equipment that is leased only, not sold; (B) Equipment that is leased at nominal rent or loaned under certain circumstances; (C) Equipment that is leased and not permitted to be sold; (D) Leased coin-operated machines and devices; (E) Equipment that is placed on location; (F) Vehicles, automobiles, trucks; (G) Furniture; and (H) Electronic equipment. (b) The lessor, or owner of leased tangible personal property, shall provide such information as the assessor may request regarding the location, valuation or use of such property. Acts 1973, ch. 226, § 6; T.C.A., § 67-621; Acts 1990, ch. 1075, §§ 8, 9.
(a) (1) For the purpose of assessing leased property, it is the further duty of the taxpayer to list fully on a schedule provided by the assessor all tangible personal property that is leased by the taxpayer for the conduct of the taxpayer's business. (2) Leased property shall include equipment, machinery and all tangible personal property used in the conduct of, or as a part of, the taxpayer's business, including, but not limited to, the following: (A) Equipment that is leased only, not sold; (B) Equipment that is leased at nominal rent or loaned under certain circumstances; (C) Equipment that is leased and not permitted to be sold; (D) Leased coin-operated machines and devices; (E) Equipment that is placed on location; (F) Vehicles, automobiles, trucks; (G) Furniture; and (H) Electronic equipment.
(1) For the purpose of assessing leased property, it is the further duty of the taxpayer to list fully on a schedule provided by the assessor all tangible personal property that is leased by the taxpayer for the conduct of the taxpayer's business.
(2) Leased property shall include equipment, machinery and all tangible personal property used in the conduct of, or as a part of, the taxpayer's business, including, but not limited to, the following: (A) Equipment that is leased only, not sold; (B) Equipment that is leased at nominal rent or loaned under certain circumstances; (C) Equipment that is leased and not permitted to be sold; (D) Leased coin-operated machines and devices; (E) Equipment that is placed on location; (F) Vehicles, automobiles, trucks; (G) Furniture; and (H) Electronic equipment.
(A) Equipment that is leased only, not sold;
(B) Equipment that is leased at nominal rent or loaned under certain circumstances;
(C) Equipment that is leased and not permitted to be sold;
(D) Leased coin-operated machines and devices;
(E) Equipment that is placed on location;
(F) Vehicles, automobiles, trucks;
(G) Furniture; and
(H) Electronic equipment.
(b) The lessor, or owner of leased tangible personal property, shall provide such information as the assessor may request regarding the location, valuation or use of such property.
Acts 1973, ch. 226, § 6; T.C.A., § 67-621; Acts 1990, ch. 1075, §§ 8, 9.
Tenn. Code Ann. § 67-8-108 — TN Code / Title 67 / Chapter 8 / Section 67-8-108
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Administrative powers of commissioner - Assistants
Status: in_force

(a) The commissioner of revenue, hereinafter called the "commissioner," has full supervision of the administration and enforcement of this part and of the collection of all taxes imposed thereunder. (b) The commissioner shall make such rules and regulations as may be necessary for its proper interpretation and enforcement. (c) The commissioner is empowered to call upon other departments of state government for such information and assistance as the commissioner may deem necessary. (d) The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this part. (e) The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this part. Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising property transferred by gift, and to perform such duties as are, by this part, required of the commissioner, including the power to issue subpoenas and administer oaths, and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe. Acts 1939, ch. 137, § 10; C. Supp. 1950, § 1295.10 (Williams, § 1328.10); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-2509, 67-2510.
(a) The commissioner of revenue, hereinafter called the "commissioner," has full supervision of the administration and enforcement of this part and of the collection of all taxes imposed thereunder.
(b) The commissioner shall make such rules and regulations as may be necessary for its proper interpretation and enforcement.
(c) The commissioner is empowered to call upon other departments of state government for such information and assistance as the commissioner may deem necessary.
(d) The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this part.
(e) The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this part. Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising property transferred by gift, and to perform such duties as are, by this part, required of the commissioner, including the power to issue subpoenas and administer oaths, and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe.
Acts 1939, ch. 137, § 10; C. Supp. 1950, § 1295.10 (Williams, § 1328.10); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-2509, 67-2510.
Tenn. Code Ann. § 67-5-2423 — TN Code / Title 67 / Chapter 5 / Section 67-5-2423
Certified delinquent tax roll as prima facie evidence of property tax
Status: in_force

A delinquent tax roll, certified by the appropriate collecting official, shall constitute prima facie evidence that the underlying tax assessment has become conclusively established pursuant to § 67-5-1329 or § 67-5-1401 , that each person charged with a duty relating to the imposition of the tax has complied with all requirements of law, and that the tax, including all applicable penalties, interest, costs, and fees, remains due and owing, and constitutes a good and valid lien on the subject property, as well as a personal liability of the taxpayer. Added by 2013 Tenn. Acts, ch. 353, s 16, eff. 5/13/2013.
A delinquent tax roll, certified by the appropriate collecting official, shall constitute prima facie evidence that the underlying tax assessment has become conclusively established pursuant to § 67-5-1329 or § 67-5-1401 , that each person charged with a duty relating to the imposition of the tax has complied with all requirements of law, and that the tax, including all applicable penalties, interest, costs, and fees, remains due and owing, and constitutes a good and valid lien on the subject property, as well as a personal liability of the taxpayer.
Added by 2013 Tenn. Acts, ch. 353, s 16, eff. 5/13/2013.
Tenn. Code Ann. § 67-5-1502 — TN Code / Title 67 / Chapter 5 / Section 67-5-1502
[Repealed]
Status: repealed

Repealed by 2023 Tenn. Acts, ch. 184,s 2, eff. 7/1/2023. Amended by 2019 Tenn. Acts, ch. 63, s 5, eff. 3/28/2019. Amended by 2016 Tenn. Acts, ch. 938, s 2, eff. 4/27/2016. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 1; 1979, ch. 64, §§ 1, 2; 1980, ch. 467, § 1; 1983, ch. 237, § 1; T.C.A., § 67-831; Acts 1986, ch. 749, § 19; 1995, ch. 305, § 126; 1997 , ch. 160, § 7; 2007 , ch. 482, § 1.
Repealed by 2023 Tenn. Acts, ch. 184,s 2, eff. 7/1/2023.
Amended by 2019 Tenn. Acts, ch. 63, s 5, eff. 3/28/2019.
Amended by 2016 Tenn. Acts, ch. 938, s 2, eff. 4/27/2016.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 1; 1979, ch. 64, §§ 1, 2; 1980, ch. 467, § 1; 1983, ch. 237, § 1; T.C.A., § 67-831; Acts 1986, ch. 749, § 19; 1995, ch. 305, § 126; 1997 , ch. 160, § 7; 2007 , ch. 482, § 1.
Tenn. Code Ann. § 67-4-208 — TN Code / Title 67 / Chapter 4 / Section 67-4-208
Liability of transferees and fiduciaries
Status: in_force

(a) Any successor by purchase, or otherwise, of any business subject to tax shall be liable for and shall pay the tax imposed against such business before such successor can obtain a license to do any of the acts declared to be taxable by statute. (b) Any person acting as agent, trustee, guardian, administrator, executor, assignee or receiver doing any of the acts declared to be a privilege is subject to the tax imposed on that privilege. Acts 1937, ch. 108, art. 3, § 3; 1941, ch. 51, § 23; C. Supp. 1950, § 1248.6 (Williams, § 1248.139); T.C.A. (orig. ed.), § 67-4012.
(a) Any successor by purchase, or otherwise, of any business subject to tax shall be liable for and shall pay the tax imposed against such business before such successor can obtain a license to do any of the acts declared to be taxable by statute.
(b) Any person acting as agent, trustee, guardian, administrator, executor, assignee or receiver doing any of the acts declared to be a privilege is subject to the tax imposed on that privilege.
Acts 1937, ch. 108, art. 3, § 3; 1941, ch. 51, § 23; C. Supp. 1950, § 1248.6 (Williams, § 1248.139); T.C.A. (orig. ed.), § 67-4012.
Tenn. Code Ann. § 67-3-1401 — TN Code / Title 67 / Chapter 3 / Section 67-3-1401
Short title
Status: in_force

This part shall be known and may be cited as the "Transportation Fuel Equity Act." Added by 2014 Tenn. Acts, ch. 908,s 4, eff. 7/1/2014.
This part shall be known and may be cited as the "Transportation Fuel Equity Act."
Added by 2014 Tenn. Acts, ch. 908,s 4, eff. 7/1/2014.
Tenn. Code Ann. § 67-7-108 — TN Code / Title 67 / Chapter 7 / Section 67-7-108
Violations - Criminal penalties
Status: in_force

(a) Any person required by this part to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner for the computation, assessment, or collection of the tax imposed by this part, who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by law or regulation, in addition to other penalties provided by law, commits a Class C misdemeanor. (b) Any person who willfully or fraudulently makes and signs a return, not believing such return to be true and correct as to every material fact, commits a felony and is subject to the penalties prescribed for perjury under the law of this state. (c) For purposes of this section, "person" also includes an officer or employee of a corporation or a member or employee of a partnership who is under duty to perform the act in respect to which the violation occurs. Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904; Acts 1989, ch. 591, § 113.
(a) Any person required by this part to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner for the computation, assessment, or collection of the tax imposed by this part, who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by law or regulation, in addition to other penalties provided by law, commits a Class C misdemeanor.
(b) Any person who willfully or fraudulently makes and signs a return, not believing such return to be true and correct as to every material fact, commits a felony and is subject to the penalties prescribed for perjury under the law of this state.
(c) For purposes of this section, "person" also includes an officer or employee of a corporation or a member or employee of a partnership who is under duty to perform the act in respect to which the violation occurs.
Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-1-1201 — TN Code / Title 67 / Chapter 1 / Section 67-1-1201
Issuance of warrant
Status: in_force

(a) An officer charged with the duty of collecting state revenues is empowered and authorized to issue a distress warrant for the collection of any state taxes, fees, fines, interest, penalties or other revenues, whenever in the officer's discretion the collecting officer deems it necessary to issue a distress warrant to safeguard the revenues of the state. (b) The distress warrant may be addressed and delivered to the sheriff, any deputy sheriff or constable of the county in which the taxpayer has the taxpayer's office or principal place of business, or to the sheriff or any deputy sheriff or constable of any county in which the collecting officer has reason to believe property of such taxpayer may be found. Acts 1941, ch. 36, § 1; C. Supp. 1950, § 1613.6 (Williams, § 1613.11); T.C.A. (orig. ed.), § 67-2201.
(a) An officer charged with the duty of collecting state revenues is empowered and authorized to issue a distress warrant for the collection of any state taxes, fees, fines, interest, penalties or other revenues, whenever in the officer's discretion the collecting officer deems it necessary to issue a distress warrant to safeguard the revenues of the state.
(b) The distress warrant may be addressed and delivered to the sheriff, any deputy sheriff or constable of the county in which the taxpayer has the taxpayer's office or principal place of business, or to the sheriff or any deputy sheriff or constable of any county in which the collecting officer has reason to believe property of such taxpayer may be found.
Acts 1941, ch. 36, § 1; C. Supp. 1950, § 1613.6 (Williams, § 1613.11); T.C.A. (orig. ed.), § 67-2201.
Tenn. Code Ann. § 67-1-1613 — TN Code / Title 67 / Chapter 1 / Section 67-1-1613
Report and deposit of revenues by clerk of court
Status: in_force

The clerk of the circuit court, immediately after receiving any money due to the state from delinquent collectors of revenue, shall report the amount, and from whom and when received, and immediately deposit the money in the state treasury. Code 1858, § 743 (deriv. Acts 1843-1844, ch. 103, § 9); Shan., § 1052a1; Code 1932, § 1785; T.C.A. (orig. ed.), § 67-1612.
The clerk of the circuit court, immediately after receiving any money due to the state from delinquent collectors of revenue, shall report the amount, and from whom and when received, and immediately deposit the money in the state treasury.
Code 1858, § 743 (deriv. Acts 1843-1844, ch. 103, § 9); Shan., § 1052a1; Code 1932, § 1785; T.C.A. (orig. ed.), § 67-1612.
Tenn. Code Ann. § 67-5-302 — TN Code / Title 67 / Chapter 5 / Section 67-5-302
Filing and preservation of oaths
Status: in_force

The clerk of each county shall keep and preserve the oaths prescribed for assessors and deputies in paper, electronic, or digital format. Amended by 2019 Tenn. Acts, ch. 63,s 1, eff. 3/28/2019. Acts 1907, ch. 602, § 36; Shan., § 972a6; Code 1932, § 1688; modified; T.C.A. (orig. ed.), § 67-1715.
The clerk of each county shall keep and preserve the oaths prescribed for assessors and deputies in paper, electronic, or digital format.
Amended by 2019 Tenn. Acts, ch. 63,s 1, eff. 3/28/2019.
Acts 1907, ch. 602, § 36; Shan., § 972a6; Code 1932, § 1688; modified; T.C.A. (orig. ed.), § 67-1715.
Tenn. Code Ann. § 67-6-389 — TN Code / Title 67 / Chapter 6 / Section 67-6-389
Exemption for private communications services
Status: in_force

(a) Private communications services shall be exempt from the tax imposed by this chapter, when such services are utilized for communications with a computer or telecommunications center located in this state, by a taxpayer that has qualified for the headquarters tax credit provided for in § 67-6-224 , or by an affiliate of such taxpayer. (b) For purposes of this section, "affiliate" means the same as defined in § 48-103-102 . (c) Persons seeking to make purchases of private communications exempt from tax shall apply to the commissioner for an authorization declaring that the purchaser is entitled to the exemption. In order to obtain the exemption, qualified purchasers shall provide a copy of the authorization or a fully completed Streamlined Sales Tax certificate of exemption to each dealer from which it intends to make exempt purchases. If a person purchases exempt private communications and the private communications services are not utilized for communications with a computer or telecommunications center located in this state, by a purchaser that has qualified for the headquarters tax credit provided for in § 67-6-224 , or by an affiliate of the purchaser, then the purchaser shall be liable for tax at a rate applicable to the retail sale of the private communications service. (d) The exemption in subsection (a) shall apply for so long as such qualified headquarters facility is located in this state. (e) Any taxpayer that moves tangible personal property into this state in conjunction with establishing a qualified headquarters facility, as defined in § 67-6-224 , and qualifying for the headquarters facility tax credit provided in § 67-6-224 , shall be exempt from any sales and use tax liability that arises solely as a result of moving the property into the state; provided, that the tangible personal property was previously used by the taxpayer in the operation of its business. Acts 2004, ch. 782, § 19; 2007, ch. 602, § 99; 2008, ch. 1106, § 29.
(a) Private communications services shall be exempt from the tax imposed by this chapter, when such services are utilized for communications with a computer or telecommunications center located in this state, by a taxpayer that has qualified for the headquarters tax credit provided for in § 67-6-224 , or by an affiliate of such taxpayer.
(b) For purposes of this section, "affiliate" means the same as defined in § 48-103-102 .
(c) Persons seeking to make purchases of private communications exempt from tax shall apply to the commissioner for an authorization declaring that the purchaser is entitled to the exemption. In order to obtain the exemption, qualified purchasers shall provide a copy of the authorization or a fully completed Streamlined Sales Tax certificate of exemption to each dealer from which it intends to make exempt purchases. If a person purchases exempt private communications and the private communications services are not utilized for communications with a computer or telecommunications center located in this state, by a purchaser that has qualified for the headquarters tax credit provided for in § 67-6-224 , or by an affiliate of the purchaser, then the purchaser shall be liable for tax at a rate applicable to the retail sale of the private communications service.
(d) The exemption in subsection (a) shall apply for so long as such qualified headquarters facility is located in this state.
(e) Any taxpayer that moves tangible personal property into this state in conjunction with establishing a qualified headquarters facility, as defined in § 67-6-224 , and qualifying for the headquarters facility tax credit provided in § 67-6-224 , shall be exempt from any sales and use tax liability that arises solely as a result of moving the property into the state; provided, that the tangible personal property was previously used by the taxpayer in the operation of its business.
Acts 2004, ch. 782, § 19; 2007, ch. 602, § 99; 2008, ch. 1106, § 29.
Tenn. Code Ann. § 67-6-606 — TN Code / Title 67 / Chapter 6 / Section 67-6-606
Operating without certificate - Penalty
Status: in_force

(a) It is a Class C misdemeanor for any dealer as herein defined to engage in business without a proper and valid certificate of registration. (b) Any person who engages in business as a dealer in this state without a certificate of registration after a certificate of registration has been suspended or revoked, and each officer of any corporation that so engages in business, commits a Class C misdemeanor. Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041; Acts 1989, ch. 591, § 113.
(a) It is a Class C misdemeanor for any dealer as herein defined to engage in business without a proper and valid certificate of registration.
(b) Any person who engages in business as a dealer in this state without a certificate of registration after a certificate of registration has been suspended or revoked, and each officer of any corporation that so engages in business, commits a Class C misdemeanor.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-3-1108 — TN Code / Title 67 / Chapter 3 / Section 67-3-1108
Liquified gas - Liability of dealer for sale to unauthorized users
Status: in_force

(a) A dealer who makes a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed is liable to the state for the tax imposed and shall report and pay the tax in the manner required by this part. (b) A dealer may make a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed if the dealer is shown a copy of the application for a user permit for the motor vehicle made within thirty (30) days of the sale or delivery. However, if the user permit is not granted, the dealer shall be liable to the state for the tax imposed. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2208.
(a) A dealer who makes a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed is liable to the state for the tax imposed and shall report and pay the tax in the manner required by this part.
(b) A dealer may make a sale or delivery of liquified gas into a fuel supply tank of a motor vehicle that does not have a user permit affixed if the dealer is shown a copy of the application for a user permit for the motor vehicle made within thirty (30) days of the sale or delivery. However, if the user permit is not granted, the dealer shall be liable to the state for the tax imposed.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2208.
Tenn. Code Ann. § 67-4-2002 — TN Code / Title 67 / Chapter 4 / Section 67-4-2002
Tax for state purposes only
Status: in_force

The tax imposed in this part is a state tax for state purposes only and no county, municipality or taxing district shall have power to levy any like tax. Acts 1999, ch. 406, § 3.
The tax imposed in this part is a state tax for state purposes only and no county, municipality or taxing district shall have power to levy any like tax.
Acts 1999, ch. 406, § 3.
Tenn. Code Ann. § 67-5-2302 — TN Code / Title 67 / Chapter 5 / Section 67-5-2302
Timber cutters liable for delinquent tax
Status: in_force

(a) All persons, groups of persons or corporations violating § 67-5-2301 shall become personally and primarily liable for the total delinquent taxes, together with accrued interest and any penalties thereon. (b) No others liable for the payment of such taxes shall be released from such liability nor will any lien for delinquent taxes against such land be extinguished until full payment of such taxes, together with interest and penalty. Acts 1945, ch. 76, § 2; C. Supp. 1950, § 1593.2 (Williams, § 1789.13); T.C.A. (orig. ed.), § 67-1912.
(a) All persons, groups of persons or corporations violating § 67-5-2301 shall become personally and primarily liable for the total delinquent taxes, together with accrued interest and any penalties thereon.
(b) No others liable for the payment of such taxes shall be released from such liability nor will any lien for delinquent taxes against such land be extinguished until full payment of such taxes, together with interest and penalty.
Acts 1945, ch. 76, § 2; C. Supp. 1950, § 1593.2 (Williams, § 1789.13); T.C.A. (orig. ed.), § 67-1912.
Tenn. Code Ann. § 67-10-107 — TN Code / Title 67 / Chapter 10 / Section 67-10-107
Rules and regulations
Status: in_force

The commissioner of revenue is authorized to promulgate rules and regulations to effectuate the purposes of this chapter. All such rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. Acts 2006, ch. 873, § 8.
The commissioner of revenue is authorized to promulgate rules and regulations to effectuate the purposes of this chapter. All such rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
Acts 2006, ch. 873, § 8.
Tenn. Code Ann. § 67-3-506 — TN Code / Title 67 / Chapter 3 / Section 67-3-506
Supplier to collect tax-deferred payment
Status: in_force

(a) Each licensed supplier and bonded importer who sells taxable petroleum products shall collect from the purchaser the taxes and fees imposed in part 2 of this chapter. (b) At the election of a licensed wholesaler, the licensed supplier or bonded importer may not require payment of taxes and fees imposed in part 2 of this chapter from such wholesaler earlier than the second preceding day prior to the date on which the taxes and fees become finally due and payable to the state. This election shall be further subject to a condition that the supplier or importer may require the wholesaler to make remittances of all amounts of taxes and fees due by electronic funds transfer. The wholesaler's election under this subsection (b) may be terminated by the supplier or importer, if the wholesaler does not make timely payments to the supplier or importer as required by this subsection (b). Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1606.
(a) Each licensed supplier and bonded importer who sells taxable petroleum products shall collect from the purchaser the taxes and fees imposed in part 2 of this chapter.
(b) At the election of a licensed wholesaler, the licensed supplier or bonded importer may not require payment of taxes and fees imposed in part 2 of this chapter from such wholesaler earlier than the second preceding day prior to the date on which the taxes and fees become finally due and payable to the state. This election shall be further subject to a condition that the supplier or importer may require the wholesaler to make remittances of all amounts of taxes and fees due by electronic funds transfer. The wholesaler's election under this subsection (b) may be terminated by the supplier or importer, if the wholesaler does not make timely payments to the supplier or importer as required by this subsection (b).
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1606.
Tenn. Code Ann. § 67-3-1117 — TN Code / Title 67 / Chapter 3 / Section 67-3-1117
Compressed natural gas - Penalty for unauthorized highway usage
Status: in_force

The commissioner may assess a civil penalty of five hundred dollars ($500) against a person who uses compressed natural gas in a motor vehicle on the public highways without possessing a valid compressed natural gas user's permit. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2217.
The commissioner may assess a civil penalty of five hundred dollars ($500) against a person who uses compressed natural gas in a motor vehicle on the public highways without possessing a valid compressed natural gas user's permit.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2217.
Tenn. Code Ann. § 67-8-211 — TN Code / Title 67 / Chapter 8 / Section 67-8-211
Rules and regulations
Status: in_force

The commissioner of revenue is empowered to make all necessary rules and regulations not inconsistent with the terms of this part, which shall have the force and effect of law, for the purpose of fully carrying out and giving effect to this part. Acts 1929 (Ex. Sess), ch. 23, § 12; Code 1932, § 1308; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1713.
The commissioner of revenue is empowered to make all necessary rules and regulations not inconsistent with the terms of this part, which shall have the force and effect of law, for the purpose of fully carrying out and giving effect to this part.
Acts 1929 (Ex. Sess), ch. 23, § 12; Code 1932, § 1308; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1713.
Tenn. Code Ann. § 67-3-610 — TN Code / Title 67 / Chapter 3 / Section 67-3-610
Bond - Licensed wholesaler
Status: in_force

(a) No wholesaler tax deferral election under § 67-3-506 is valid unless and until the licensed wholesaler files with the department a surety bond, in a form acceptable to the department, in the amount of two hundred fifty percent (250%) of the greatest monthly taxes and fees paid by the wholesaler through all of its suppliers and importers during the immediately preceding twelve (12) months. If a wholesaler has been in business less than twelve (12) months, the amount of the bond shall be determined in reference to the average monthly tax liability for the time the wholesaler has been engaged in business. The penal amount of the bond under this section shall not be less than fifty thousand dollars ($50,000). The bond shall indemnify the department against credits allowed licensed suppliers and importers under § 67-3-507 . (b) If the required penal amount of the bond in subsection (a) exceeds two hundred thousand dollars ($200,000), the commissioner may agree to reduce the penal amount of a bond, if the commissioner determines that any potential tax liability is otherwise adequately secured or protected, or if the commissioner determines that the past good filing and payment record of the taxpayer indicate that lowering the penal amount of the bond would not result in a substantially increased risk of loss to the state. The required penal amount of the bond in subsection (a) may not, however, be reduced to an amount less than fifty thousand dollars ($50,000). Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1710.
(a) No wholesaler tax deferral election under § 67-3-506 is valid unless and until the licensed wholesaler files with the department a surety bond, in a form acceptable to the department, in the amount of two hundred fifty percent (250%) of the greatest monthly taxes and fees paid by the wholesaler through all of its suppliers and importers during the immediately preceding twelve (12) months. If a wholesaler has been in business less than twelve (12) months, the amount of the bond shall be determined in reference to the average monthly tax liability for the time the wholesaler has been engaged in business. The penal amount of the bond under this section shall not be less than fifty thousand dollars ($50,000). The bond shall indemnify the department against credits allowed licensed suppliers and importers under § 67-3-507 .
(b) If the required penal amount of the bond in subsection (a) exceeds two hundred thousand dollars ($200,000), the commissioner may agree to reduce the penal amount of a bond, if the commissioner determines that any potential tax liability is otherwise adequately secured or protected, or if the commissioner determines that the past good filing and payment record of the taxpayer indicate that lowering the penal amount of the bond would not result in a substantially increased risk of loss to the state. The required penal amount of the bond in subsection (a) may not, however, be reduced to an amount less than fifty thousand dollars ($50,000).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1710.
Tenn. Code Ann. § 67-4-1004 — TN Code / Title 67 / Chapter 4 / Section 67-4-1004
Rate on cigarettes - Enforcement and administration fee - Expired tax stamps
Status: repealed

(a) The rate shall be three cents (3¢) on each cigarette. (b) In addition to the tax provided in subsection (a), every dealer or distributor of tobacco products defined in this part shall pay an enforcement and administration fee to the department of five hundredths of a cent (0.05¢) per pack of cigarettes for sale in Tennessee. The fee shall be collected from each dealer or distributor upon the purchase of tobacco tax stamps from the commissioner. (c) Any wholesale dealers, jobbers, tobacco distributors, and retail dealers having cigarette tax stamps, affixed and unaffixed, in their possession on July 1, 2007, shall not be required to pay the additional cigarette tax on the stamps resulting from the increase in the tax rate from ten (10) mills to three cents (3¢) on cigarettes bearing the stamps. (d) (1) In addition to the tax provided in subsection (a), there shall be levied an additional one-tenth of one cent (0.1¢) on each cigarette. (2) Any wholesale dealers, jobbers, tobacco distributors, and retail dealers having cigarette tax stamps, affixed and unaffixed, in their possession on July 1, 2007, shall not be required to pay the additional cigarette tax on the stamps resulting from the increase in the tax rate of one-tenth of one cent (0.1¢) on cigarettes bearing the stamps. Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937 (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 1985, ch. 179, § 6; 2002, ch. 856, §§ 1e, 1f; 2003, ch. 418, § 1; 2007, ch. 368, §§ 1, 2, 4.
(a) The rate shall be three cents (3¢) on each cigarette.
(b) In addition to the tax provided in subsection (a), every dealer or distributor of tobacco products defined in this part shall pay an enforcement and administration fee to the department of five hundredths of a cent (0.05¢) per pack of cigarettes for sale in Tennessee. The fee shall be collected from each dealer or distributor upon the purchase of tobacco tax stamps from the commissioner.
(c) Any wholesale dealers, jobbers, tobacco distributors, and retail dealers having cigarette tax stamps, affixed and unaffixed, in their possession on July 1, 2007, shall not be required to pay the additional cigarette tax on the stamps resulting from the increase in the tax rate from ten (10) mills to three cents (3¢) on cigarettes bearing the stamps.
(d) (1) In addition to the tax provided in subsection (a), there shall be levied an additional one-tenth of one cent (0.1¢) on each cigarette. (2) Any wholesale dealers, jobbers, tobacco distributors, and retail dealers having cigarette tax stamps, affixed and unaffixed, in their possession on July 1, 2007, shall not be required to pay the additional cigarette tax on the stamps resulting from the increase in the tax rate of one-tenth of one cent (0.1¢) on cigarettes bearing the stamps.
(1) In addition to the tax provided in subsection (a), there shall be levied an additional one-tenth of one cent (0.1¢) on each cigarette.
(2) Any wholesale dealers, jobbers, tobacco distributors, and retail dealers having cigarette tax stamps, affixed and unaffixed, in their possession on July 1, 2007, shall not be required to pay the additional cigarette tax on the stamps resulting from the increase in the tax rate of one-tenth of one cent (0.1¢) on cigarettes bearing the stamps.
Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937 (3rd Ex. Sess.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 1985, ch. 179, § 6; 2002, ch. 856, §§ 1e, 1f; 2003, ch. 418, § 1; 2007, ch. 368, §§ 1, 2, 4.
Tenn. Code Ann. § 67-1-1419 — TN Code / Title 67 / Chapter 1 / Section 67-1-1419
Appraisal and disposition of perishable property
Status: in_force

If the commissioner or the commissioner's delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, the commissioner or the commissioner's delegate shall appraise the value of such property and: (1) Return to Owner. If the owner of the property can be readily found, the commissioner or the commissioner's delegate shall give such owner notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner: (A) Pays to the commissioner or the commissioner's delegate an amount equal to the appraised value; or (B) Gives bond in such form with such sureties, and, in such amount as the commissioner or the commissioner's delegate shall prescribe, to pay the appraised amount at such time as the commissioner or the commissioner's delegate determines to be appropriate in the circumstances; (2) Immediate Sale. If the owner does not pay such amount or furnish such bond in accordance with this section, the commissioner or the commissioner's delegate shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the commissioner. Acts 1972, ch. 762, § 5; T.C.A., § 67-6016.
If the commissioner or the commissioner's delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, the commissioner or the commissioner's delegate shall appraise the value of such property and:
(1) Return to Owner. If the owner of the property can be readily found, the commissioner or the commissioner's delegate shall give such owner notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner: (A) Pays to the commissioner or the commissioner's delegate an amount equal to the appraised value; or (B) Gives bond in such form with such sureties, and, in such amount as the commissioner or the commissioner's delegate shall prescribe, to pay the appraised amount at such time as the commissioner or the commissioner's delegate determines to be appropriate in the circumstances;
(A) Pays to the commissioner or the commissioner's delegate an amount equal to the appraised value; or
(B) Gives bond in such form with such sureties, and, in such amount as the commissioner or the commissioner's delegate shall prescribe, to pay the appraised amount at such time as the commissioner or the commissioner's delegate determines to be appropriate in the circumstances;
(2) Immediate Sale. If the owner does not pay such amount or furnish such bond in accordance with this section, the commissioner or the commissioner's delegate shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the commissioner.
Acts 1972, ch. 762, § 5; T.C.A., § 67-6016.
Tenn. Code Ann. § 67-4-302 — TN Code / Title 67 / Chapter 4 / Section 67-4-302
Reports
Status: in_force

Every person exercising any privilege declared taxable by a section providing for administration under this part shall annually, on or before August 1, make and deliver to the commissioner, upon such forms and blanks as may be required by the commissioner, a statement, verified by the official or agent making such report and statement, containing the following information as of July 1 of the current calendar year: (1) The total gross receipts of the taxpayer for the taxpayer's most recently completed fiscal year from business inside and outside the state; (2) The total gross receipts of the taxpayer for the same period from such business inside the state; and (3) Such other and further information as may be deemed necessary by the commissioner for the assessment of the taxes administered under this part and as may be required by the forms and blanks prescribed by the commissioner. Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 269, § 1; 1973, ch. 20, § 2; T.C.A. (orig. ed.), § 67-4315.
Every person exercising any privilege declared taxable by a section providing for administration under this part shall annually, on or before August 1, make and deliver to the commissioner, upon such forms and blanks as may be required by the commissioner, a statement, verified by the official or agent making such report and statement, containing the following information as of July 1 of the current calendar year:
(1) The total gross receipts of the taxpayer for the taxpayer's most recently completed fiscal year from business inside and outside the state;
(2) The total gross receipts of the taxpayer for the same period from such business inside the state; and
(3) Such other and further information as may be deemed necessary by the commissioner for the assessment of the taxes administered under this part and as may be required by the forms and blanks prescribed by the commissioner.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 269, § 1; 1973, ch. 20, § 2; T.C.A. (orig. ed.), § 67-4315.
Tenn. Code Ann. § 67-4-2801 — TN Code / Title 67 / Chapter 4 / Section 67-4-2801
Purpose
Status: in_force

The purpose of this part is to levy a tax on every merchant of unauthorized substances to generate revenue for state and local law enforcement agencies for use by those agencies to investigate, combat, prevent and reduce drug crimes, and for the general fund. Such tax shall be measured by the quantity of unauthorized substances sold, bartered, traded, or distributed to another for consideration or the quantity of unauthorized substances possessed with intent to sell, barter, trade, or distribute to another for consideration. This is not a criminal statute. It is a civil taxing measure contributing to the general revenue fund and a civil remedial measure designed to mitigate against the enormous costs of law enforcement related to drug control for state and local government. Nothing in this part may in any manner provide immunity from criminal prosecution for a person who possesses an illegal substance. Acts 2004, ch. 803, § 2; 2010, ch. 962, § 1.
The purpose of this part is to levy a tax on every merchant of unauthorized substances to generate revenue for state and local law enforcement agencies for use by those agencies to investigate, combat, prevent and reduce drug crimes, and for the general fund. Such tax shall be measured by the quantity of unauthorized substances sold, bartered, traded, or distributed to another for consideration or the quantity of unauthorized substances possessed with intent to sell, barter, trade, or distribute to another for consideration. This is not a criminal statute. It is a civil taxing measure contributing to the general revenue fund and a civil remedial measure designed to mitigate against the enormous costs of law enforcement related to drug control for state and local government. Nothing in this part may in any manner provide immunity from criminal prosecution for a person who possesses an illegal substance.
Acts 2004, ch. 803, § 2; 2010, ch. 962, § 1.
Tenn. Code Ann. § 67-3-1111 — TN Code / Title 67 / Chapter 3 / Section 67-3-1111
Liquified gas - Transfer, destruction, or modification of motor vehicle - Refunds of tax
Status: in_force

(a) When a motor vehicle bearing a permit is sold or transferred, the seller and purchaser shall notify the commissioner within ten (10) days of the sale or transfer and a new permit shall be issued in the new owner's name. (b) When a motor vehicle bearing a permit is destroyed or the liquified gas carburetor system removed, the user shall be refunded that portion of the prepaid tax that corresponds to the number of complete months remaining in the permitted year, beginning with the month following the date on which the vehicle or carburetor was no longer utilized. No refund shall be made if the use of the vehicle ceased in June. The user shall submit to the commissioner an affidavit identifying the vehicle, the permit number, the circumstances that entitle a refund, and other information required by the commissioner. On receipt of the affidavit and when satisfied as to the circumstances, the commissioner shall make refund. (c) A user is entitled to a refund of the amount of the Tennessee liquified gas tax paid on each gallon of liquified gas used outside this state. On verification by the commissioner that the report was complete and timely filed, the refund shall be paid if ten dollars ($10.00) or more is due the user. No refund less than ten dollars ($10.00) shall be paid. No refund shall be granted if the report is not timely filed. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2211.
(a) When a motor vehicle bearing a permit is sold or transferred, the seller and purchaser shall notify the commissioner within ten (10) days of the sale or transfer and a new permit shall be issued in the new owner's name.
(b) When a motor vehicle bearing a permit is destroyed or the liquified gas carburetor system removed, the user shall be refunded that portion of the prepaid tax that corresponds to the number of complete months remaining in the permitted year, beginning with the month following the date on which the vehicle or carburetor was no longer utilized. No refund shall be made if the use of the vehicle ceased in June. The user shall submit to the commissioner an affidavit identifying the vehicle, the permit number, the circumstances that entitle a refund, and other information required by the commissioner. On receipt of the affidavit and when satisfied as to the circumstances, the commissioner shall make refund.
(c) A user is entitled to a refund of the amount of the Tennessee liquified gas tax paid on each gallon of liquified gas used outside this state. On verification by the commissioner that the report was complete and timely filed, the refund shall be paid if ten dollars ($10.00) or more is due the user. No refund less than ten dollars ($10.00) shall be paid. No refund shall be granted if the report is not timely filed.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2211.
Tenn. Code Ann. § 67-6-508 — TN Code / Title 67 / Chapter 6 / Section 67-6-508
Credits to purchaser
Status: in_force

The most recent bona fide purchaser for value of a motor vehicle that is seized by an authorized law enforcement official under title 55, chapter 5, or any other similar law respecting stolen motor vehicles, shall, if such vehicle is not ultimately returned to the purchaser, be entitled to a full refund of any Tennessee use tax, if the purchaser paid such tax to the appropriate governmental official pursuant to § 55-3-105 . Any claim for refund under this section shall be filed with the commissioner, together with satisfactory proof that the use tax has been properly paid to the commissioner, in the manner provided in § 67-1-707 . Acts 1983, ch. 46, § 1; T.C.A., § 67-3028.
The most recent bona fide purchaser for value of a motor vehicle that is seized by an authorized law enforcement official under title 55, chapter 5, or any other similar law respecting stolen motor vehicles, shall, if such vehicle is not ultimately returned to the purchaser, be entitled to a full refund of any Tennessee use tax, if the purchaser paid such tax to the appropriate governmental official pursuant to § 55-3-105 . Any claim for refund under this section shall be filed with the commissioner, together with satisfactory proof that the use tax has been properly paid to the commissioner, in the manner provided in § 67-1-707 .
Acts 1983, ch. 46, § 1; T.C.A., § 67-3028.
Tenn. Code Ann. § 67-3-818 — TN Code / Title 67 / Chapter 3 / Section 67-3-818
Calibration of storage tanks
Status: in_force

(a) The commissioner may require the person operating a terminal or refinery to furnish, upon request, two (2) sets of calibration tables on any tank within the bulk terminal/transfer system located in this state, into which petroleum products first come to rest after import. The tanks shall be strapped and the calibrations shall be made by a person qualified and licensed to do this work and recognized for this purpose by the United States government. (b) The commissioner may request from the operator calibration tables on any tank that the commissioner may wish to be calibrated. The operator shall furnish the two (2) sets of calibration tables within sixty (60) days from the date of the request, calibrated as required in subsection (a). (c) It is unlawful for any person to fail to comply with the request of the commissioner to furnish any calibration table as provided for in either subsection (a) or (b) within a period of sixty (60) days from the date of the request. (d) The commissioner may assess a civil penalty of five hundred dollars ($500) against any person who violates this section. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1918.
(a) The commissioner may require the person operating a terminal or refinery to furnish, upon request, two (2) sets of calibration tables on any tank within the bulk terminal/transfer system located in this state, into which petroleum products first come to rest after import. The tanks shall be strapped and the calibrations shall be made by a person qualified and licensed to do this work and recognized for this purpose by the United States government.
(b) The commissioner may request from the operator calibration tables on any tank that the commissioner may wish to be calibrated. The operator shall furnish the two (2) sets of calibration tables within sixty (60) days from the date of the request, calibrated as required in subsection (a).
(c) It is unlawful for any person to fail to comply with the request of the commissioner to furnish any calibration table as provided for in either subsection (a) or (b) within a period of sixty (60) days from the date of the request.
(d) The commissioner may assess a civil penalty of five hundred dollars ($500) against any person who violates this section.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1918.
Tenn. Code Ann. § 67-6-305 — TN Code / Title 67 / Chapter 6 / Section 67-6-305
Demonstration or display property
Status: in_force

There is exempt from sales or use tax the transfer, by any dealer in personal property, of any item from inventory to be used by such dealer, or the dealer's agent, or representative for demonstration or display purposes; provided, that such article of personal property shall be returned to inventory for sale in the usual course of trade within one hundred twenty (120) days; if such article of personal property is used for demonstration purposes for a period in excess of one hundred twenty (120) days, the dealer shall pay a use tax thereon for the amount that the cost of the article to the dealer exceeds the sales price of the article upon which sales tax is regularly assessed and paid when it is subsequently sold to a consumer. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1984, ch. 511, § 1.
There is exempt from sales or use tax the transfer, by any dealer in personal property, of any item from inventory to be used by such dealer, or the dealer's agent, or representative for demonstration or display purposes; provided, that such article of personal property shall be returned to inventory for sale in the usual course of trade within one hundred twenty (120) days; if such article of personal property is used for demonstration purposes for a period in excess of one hundred twenty (120) days, the dealer shall pay a use tax thereon for the amount that the cost of the article to the dealer exceeds the sales price of the article upon which sales tax is regularly assessed and paid when it is subsequently sold to a consumer.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1984, ch. 511, § 1.
Tenn. Code Ann. § 67-5-1904 — TN Code / Title 67 / Chapter 5 / Section 67-5-1904
Credits to trustee on settlement with county
Status: in_force

The trustee, on settlement of the trustee's accounts with the county mayor, shall be entitled to the following credits: (1) For the trustee's commissions; and (2) For all legal disbursements. Repealed by 2019 Tenn. Acts, ch. 220, s 1, eff. 7/1/2019. Code 1858, §§ 648-652; Shan., §§ 916a3, 917-920; mod. Code 1932, §§ 1622-1626; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; modified; T.C.A. (orig. ed.), §§ 67-1417 -- 67-1420; Acts 2003 , ch. 90, § 2.
The trustee, on settlement of the trustee's accounts with the county mayor, shall be entitled to the following credits:
(1) For the trustee's commissions; and
(2) For all legal disbursements.
Repealed by 2019 Tenn. Acts, ch. 220, s 1, eff. 7/1/2019.
Code 1858, §§ 648-652; Shan., §§ 916a3, 917-920; mod. Code 1932, §§ 1622-1626; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; modified; T.C.A. (orig. ed.), §§ 67-1417 -- 67-1420; Acts 2003 , ch. 90, § 2.
Tenn. Code Ann. § 67-3-604 — TN Code / Title 67 / Chapter 3 / Section 67-3-604
Exporter's license
Status: in_force

Persons, other than licensed suppliers or licensed bonded importers, who export petroleum products to another state shall either pay Tennessee petroleum products taxes and fees to their suppliers or obtain a Tennessee exporter's license. Persons who hold a supplier's license or a bonded importer's license shall have the same privileges and responsibilities as those holding an exporter's license. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1704.
Persons, other than licensed suppliers or licensed bonded importers, who export petroleum products to another state shall either pay Tennessee petroleum products taxes and fees to their suppliers or obtain a Tennessee exporter's license. Persons who hold a supplier's license or a bonded importer's license shall have the same privileges and responsibilities as those holding an exporter's license.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1704.
Tenn. Code Ann. § 67-4-218 — TN Code / Title 67 / Chapter 4 / Section 67-4-218
Miscellaneous violations - Penalties
Status: in_force

(a) It is unlawful for any person to exercise any of the privileges made taxable by parts 2-6 of this chapter before complying with this chapter. It is unlawful for anyone to exercise any of these privileges without first paying the tax or without complying with this chapter. (b) It is unlawful for any person to aid, abet, direct, cause or procure any of such person's officers, agents, or employees to violate any of parts 2-6 of this chapter. (c) It is unlawful for any person subject to parts 2-6 of this chapter to willfully fail, refuse, or neglect to make out, file or deliver any reports or blanks, as required by parts 2-6 of this chapter, or to answer any question propounded in the reports or blanks, or knowingly and willfully to give a false answer to any such question in which the fact inquired of is within the person's knowledge, or, upon proper demand, to exhibit to the collector or any person duly authorized by the collector any book, paper, account, record, or memorandum of such person, in such person's possession or under such person's control, or to willfully fail, refuse or neglect to furnish any other information in such person's possession or under such person's control that may be required by any collector, as defined in this part, or such collector's duly authorized agents and employees. (d) A violation of this section is a Class C misdemeanor. (e) Every day during which any person subject to parts 2-6 of this chapter, or any officer, agent, or employee thereof willfully fails, refuses or neglects to observe and comply with any order, direction, or mandate of the commissioner or to perform any duty enjoined by parts 2-6 of this chapter, constitutes a separate and distinct offense. Acts 1937, ch. 108, art. 3, §§ 3, 8; 1941, ch. 51, §§ 23, 24; C. Supp. 1950, §§ 1248.6, 1248.11 (Williams, §§ 1248.139, 1248.142b); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 13; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-4012 - 67-4014, 67-4305, 67-4306; Acts 1984, ch. 832, § 36; 1989, ch. 591, § 113; T.C.A., § 67-4-220 .
(a) It is unlawful for any person to exercise any of the privileges made taxable by parts 2-6 of this chapter before complying with this chapter. It is unlawful for anyone to exercise any of these privileges without first paying the tax or without complying with this chapter.
(b) It is unlawful for any person to aid, abet, direct, cause or procure any of such person's officers, agents, or employees to violate any of parts 2-6 of this chapter.
(c) It is unlawful for any person subject to parts 2-6 of this chapter to willfully fail, refuse, or neglect to make out, file or deliver any reports or blanks, as required by parts 2-6 of this chapter, or to answer any question propounded in the reports or blanks, or knowingly and willfully to give a false answer to any such question in which the fact inquired of is within the person's knowledge, or, upon proper demand, to exhibit to the collector or any person duly authorized by the collector any book, paper, account, record, or memorandum of such person, in such person's possession or under such person's control, or to willfully fail, refuse or neglect to furnish any other information in such person's possession or under such person's control that may be required by any collector, as defined in this part, or such collector's duly authorized agents and employees.
(d) A violation of this section is a Class C misdemeanor.
(e) Every day during which any person subject to parts 2-6 of this chapter, or any officer, agent, or employee thereof willfully fails, refuses or neglects to observe and comply with any order, direction, or mandate of the commissioner or to perform any duty enjoined by parts 2-6 of this chapter, constitutes a separate and distinct offense.
Acts 1937, ch. 108, art. 3, §§ 3, 8; 1941, ch. 51, §§ 23, 24; C. Supp. 1950, §§ 1248.6, 1248.11 (Williams, §§ 1248.139, 1248.142b); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 13; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), §§ 67-4012 - 67-4014, 67-4305, 67-4306; Acts 1984, ch. 832, § 36; 1989, ch. 591, § 113; T.C.A., § 67-4-220 .
Tenn. Code Ann. § 67-6-705 — TN Code / Title 67 / Chapter 6 / Section 67-6-705
Tax subject to referendum
Status: in_force

(a) The operation of the resolution or ordinance authorized in § 67-6-702 shall be subject to approval of the voters as required in § 67-6-706 and to the other provisions of this part. (b) Nothing contained in this part shall be deemed to permit an increase in the privilege tax rates authorized in this part, without the ratification thereof in the manner provided in § 67-6-706 , regardless of the nature of any previous call and regardless of future action of the general assembly regarding the levy of the tax authorized by this part. (c) Any amendment to any existing tax rate shall be subject to approval of the voters of the city or county in the same manner as is required for the initial adoption of the tax; provided, that a change in the limitation on the amount of the tax made in accordance with § 67-6-702(a)(2) shall not be subject to approval of the voters of the city or county. (d) Notwithstanding this section, the levying of a reduced tax rate or an exemption pursuant to § 67-6-702(a)(1)(B)(ii) is not subject to the approval of the voters as required in § 67-6-706 . Amended by 2024 Tenn. Acts, ch. 917,s 3, eff. 5/3/2024. Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; Acts 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050.
(a) The operation of the resolution or ordinance authorized in § 67-6-702 shall be subject to approval of the voters as required in § 67-6-706 and to the other provisions of this part.
(b) Nothing contained in this part shall be deemed to permit an increase in the privilege tax rates authorized in this part, without the ratification thereof in the manner provided in § 67-6-706 , regardless of the nature of any previous call and regardless of future action of the general assembly regarding the levy of the tax authorized by this part.
(c) Any amendment to any existing tax rate shall be subject to approval of the voters of the city or county in the same manner as is required for the initial adoption of the tax; provided, that a change in the limitation on the amount of the tax made in accordance with § 67-6-702(a)(2) shall not be subject to approval of the voters of the city or county.
(d) Notwithstanding this section, the levying of a reduced tax rate or an exemption pursuant to § 67-6-702(a)(1)(B)(ii) is not subject to the approval of the voters as required in § 67-6-706 .
Amended by 2024 Tenn. Acts, ch. 917,s 3, eff. 5/3/2024.
Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; Acts 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050.
Tenn. Code Ann. § 67-1-512 — TN Code / Title 67 / Chapter 1 / Section 67-1-512
Schools and field training courses
Status: in_force

The state board, out of funds available to it by appropriation, may enter into contracts with educational or professional institutions or organizations conducting schools and field training courses for all Tennessee assessors and their deputies in keeping with standards and qualifications adopted or to be adopted. Acts 1973, ch. 226, § 3; T.C.A., § 67-336.
The state board, out of funds available to it by appropriation, may enter into contracts with educational or professional institutions or organizations conducting schools and field training courses for all Tennessee assessors and their deputies in keeping with standards and qualifications adopted or to be adopted.
Acts 1973, ch. 226, § 3; T.C.A., § 67-336.
Tenn. Code Ann. § 67-10-106 — TN Code / Title 67 / Chapter 10 / Section 67-10-106
Cost of living adjustments
Status: in_force

The United States department of treasury may make cost of living adjustments to dollar amounts for requirements for deductibles and out-of-pocket expenses in accordance with § 223 of the Internal Revenue Code ( 26 U.S.C § 223 ). If such adjustments are made, then the corresponding amounts in § 67-10-102(4) and (6) will be considered to be increased to reflect the adjustments. Acts 2006, ch. 873, § 6.
The United States department of treasury may make cost of living adjustments to dollar amounts for requirements for deductibles and out-of-pocket expenses in accordance with § 223 of the Internal Revenue Code ( 26 U.S.C § 223 ). If such adjustments are made, then the corresponding amounts in § 67-10-102(4) and (6) will be considered to be increased to reflect the adjustments.
Acts 2006, ch. 873, § 6.
Tenn. Code Ann. § 67-6-405 — TN Code / Title 67 / Chapter 6 / Section 67-6-405
Personnel, supplies, and expenses
Status: in_force

(a) The commissioner, with the approval of the governor, is authorized to employ all necessary assistance to administer this chapter properly, and is also authorized to purchase all necessary supplies and equipment, and to incur any other necessary expenses that may be required for this purpose, in order to put the chapter fully and completely into effect. (b) All necessary expenses of employees to administer this chapter shall be paid in the manner provided by law applicable to expenses of other state officials and employees. Acts 1947, ch. 3, §§ 14, 17; mod. C. Supp. 1950, §§ 1248.86, 1248.89 (Williams, §§ 1328.36, 1328.39); Acts 1971, ch. 117, § 6; 1976, ch. 789, § 1; T.C.A. (orig. ed.), §§ 67-3046, 67-3048.
(a) The commissioner, with the approval of the governor, is authorized to employ all necessary assistance to administer this chapter properly, and is also authorized to purchase all necessary supplies and equipment, and to incur any other necessary expenses that may be required for this purpose, in order to put the chapter fully and completely into effect.
(b) All necessary expenses of employees to administer this chapter shall be paid in the manner provided by law applicable to expenses of other state officials and employees.
Acts 1947, ch. 3, §§ 14, 17; mod. C. Supp. 1950, §§ 1248.86, 1248.89 (Williams, §§ 1328.36, 1328.39); Acts 1971, ch. 117, § 6; 1976, ch. 789, § 1; T.C.A. (orig. ed.), §§ 67-3046, 67-3048.
Tenn. Code Ann. § 67-4-502 — TN Code / Title 67 / Chapter 4 / Section 67-4-502
Authorization to levy privilege tax
Status: in_force

Each county and incorporated city is authorized and empowered to levy a privilege tax upon merchants and other vocations, occupations or businesses declared in this part to be privileges, to be levied in the same manner and not to exceed in amount the tax levied by the state, except as otherwise stated in the code. Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202, 67-4-501.
Each county and incorporated city is authorized and empowered to levy a privilege tax upon merchants and other vocations, occupations or businesses declared in this part to be privileges, to be levied in the same manner and not to exceed in amount the tax levied by the state, except as otherwise stated in the code.
Acts 1937, ch. 108, art. 1, § 1; 1937, ch. 108, art. 2, § 1; C. Supp. 1950, §§ 1248.1, 1248.2 (Williams, §§ 1248.8, 1248.11); Acts 1978, ch. 835, § 2; T.C.A. (orig. ed.), §§ 67-4201, 67-4202, 67-4-501.
Tenn. Code Ann. § 67-1-1304 — TN Code / Title 67 / Chapter 1 / Section 67-1-1304
Failure to testify when subpoenaed - Penalty
Status: in_force

Any person, firm or corporation who appears as summoned, but upon appearance refuses to testify on matters not privileged by law, shall be punished as prescribed in § 67-1-1303 . Acts 1963, ch. 90, § 4; T.C.A., § 67-5504.
Any person, firm or corporation who appears as summoned, but upon appearance refuses to testify on matters not privileged by law, shall be punished as prescribed in § 67-1-1303 .
Acts 1963, ch. 90, § 4; T.C.A., § 67-5504.
Tenn. Code Ann. § 67-1-1401 — TN Code / Title 67 / Chapter 1 / Section 67-1-1401
Short title
Status: in_force

This part shall be known and may be cited as the "Tax Enforcement Procedures Act." Acts 1972, ch. 762, § 1; T.C.A., § 67-6001.
This part shall be known and may be cited as the "Tax Enforcement Procedures Act."
Acts 1972, ch. 762, § 1; T.C.A., § 67-6001.
Tenn. Code Ann. § 67-6-356 — TN Code / Title 67 / Chapter 6 / Section 67-6-356
Sales and use tax exemption for telecommunications services used by call centers
Status: in_force

(a) There shall be exempted from the sales and use tax imposed by this chapter any sales of interstate telecommunication and international telecommunication services to a business for use in the operation of one (1) or more call centers. "Call center" means a single location that utilizes telecommunication services in one (1) or more of the following activities: customer services, soliciting sales, reactivating dormant accounts, conducting surveys or research, fund raising, collection of receivables, receiving reservations, receiving orders, or taking orders. A call center shall have at least two hundred fifty (250) employee jobs engaged primarily in such call center activities. (b) No dealer shall sell any such interstate telecommunication and international telecommunication service under the claim that the service is exempt from the sales or use tax levied by this chapter, where the exemption from taxation is claimed because the vendee or user is entitled to an exemption as a call center, unless the vendee or user shall have issued to it by the commissioner an exemption certificate declaring that such call center is entitled to the exemption. In the event a business operating a call center uses its exemption authorization to purchase other services not exempted, the business shall be liable for applicable tax, penalty, and interest. The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption. Acts 1999, ch. 413, § 2; 2004, ch. 782, § 17.
(a) There shall be exempted from the sales and use tax imposed by this chapter any sales of interstate telecommunication and international telecommunication services to a business for use in the operation of one (1) or more call centers. "Call center" means a single location that utilizes telecommunication services in one (1) or more of the following activities: customer services, soliciting sales, reactivating dormant accounts, conducting surveys or research, fund raising, collection of receivables, receiving reservations, receiving orders, or taking orders. A call center shall have at least two hundred fifty (250) employee jobs engaged primarily in such call center activities.
(b) No dealer shall sell any such interstate telecommunication and international telecommunication service under the claim that the service is exempt from the sales or use tax levied by this chapter, where the exemption from taxation is claimed because the vendee or user is entitled to an exemption as a call center, unless the vendee or user shall have issued to it by the commissioner an exemption certificate declaring that such call center is entitled to the exemption. In the event a business operating a call center uses its exemption authorization to purchase other services not exempted, the business shall be liable for applicable tax, penalty, and interest. The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption.
Acts 1999, ch. 413, § 2; 2004, ch. 782, § 17.
Tenn. Code Ann. § 67-1-103 — TN Code / Title 67 / Chapter 1 / Section 67-1-103
Study of tax laws - Report
Status: in_force

(a) The commissioner shall make a careful study and investigation of the tax laws of other states. (b) It is the commissioner's duty to prepare and transmit to the general assembly on the first day of its organizational session a report of the commissioner's work and the work of the state board of equalization, and to make such recommendations as the commissioner deems best for the interest of the state. Acts 1921, ch. 113, § 2; impl. am. Acts 1923, ch. 7, §§ 19, 24; Acts 1923, ch. 106, § 1; Shan. Supp., § 809a8; Code 1932, § 1478; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), § 67-101; Acts 1984, ch. 832, § 1.
(a) The commissioner shall make a careful study and investigation of the tax laws of other states.
(b) It is the commissioner's duty to prepare and transmit to the general assembly on the first day of its organizational session a report of the commissioner's work and the work of the state board of equalization, and to make such recommendations as the commissioner deems best for the interest of the state.
Acts 1921, ch. 113, § 2; impl. am. Acts 1923, ch. 7, §§ 19, 24; Acts 1923, ch. 106, § 1; Shan. Supp., § 809a8; Code 1932, § 1478; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), § 67-101; Acts 1984, ch. 832, § 1.
Tenn. Code Ann. § 67-1-802 — TN Code / Title 67 / Chapter 1 / Section 67-1-802
Abatement or waiver of penalty
Status: in_force

The commissioner is authorized to abate, in whole or in part, any statutory penalty imposed under any revenue laws administered by the commissioner in any case of deficiency tax collection made by the department in connection with an audit conducted by it, if the commissioner determines that the payment by a taxpayer of a tax in an amount less than that due under the applicable laws and rules and regulations relates to a taxable period covered by a timely filed return and is not the result of: (1) Negligence or intentional disregard of the tax law or rules and regulations; or (2) Fraudulent underpayment of the tax. Acts 1921, ch. 113, § 2; impl. am. Acts 1923, ch. 7, §§ 19, 24; Acts 1923, ch. 106, § 1; Shan. Supp., § 809a8; Code 1932, § 1478; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), § 67-101(4); Acts 1988, ch. 526, § 7.
The commissioner is authorized to abate, in whole or in part, any statutory penalty imposed under any revenue laws administered by the commissioner in any case of deficiency tax collection made by the department in connection with an audit conducted by it, if the commissioner determines that the payment by a taxpayer of a tax in an amount less than that due under the applicable laws and rules and regulations relates to a taxable period covered by a timely filed return and is not the result of:
(1) Negligence or intentional disregard of the tax law or rules and regulations; or
(2) Fraudulent underpayment of the tax.
Acts 1921, ch. 113, § 2; impl. am. Acts 1923, ch. 7, §§ 19, 24; Acts 1923, ch. 106, § 1; Shan. Supp., § 809a8; Code 1932, § 1478; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), § 67-101(4); Acts 1988, ch. 526, § 7.
Tenn. Code Ann. § 67-4-1710 — TN Code / Title 67 / Chapter 4 / Section 67-4-1710
Exemption for medical practitioners issued a special volunteer license for practice at a free health clinic
Status: in_force

A medical practitioner who has been issued a special volunteer license for practice at a free health clinic, as such terms are defined in title 63, chapter 1, part 2, shall be exempt from the tax imposed by this part. Acts 2004, ch. 579, § 10.
A medical practitioner who has been issued a special volunteer license for practice at a free health clinic, as such terms are defined in title 63, chapter 1, part 2, shall be exempt from the tax imposed by this part.
Acts 2004, ch. 579, § 10.
Tenn. Code Ann. § 67-3-405 — TN Code / Title 67 / Chapter 3 / Section 67-3-405
Suppliers export exemption
Status: in_force

There shall be exempt from the taxes and fees imposed in part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205 , taxable petroleum products: (1) Exported by a supplier; or (2) Sold by a supplier to a person, who is licensed in this state, for immediate export to a state for which the destination state motor fuel tax has been paid to the supplier; provided, that the supplier shall be licensed to remit tax to such destination state, and that the supplier shall maintain for inspection by the department satisfactory proof of export in the form of a terminal-issued, destination state shipping paper. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1505.
There shall be exempt from the taxes and fees imposed in part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205 , taxable petroleum products:
(1) Exported by a supplier; or
(2) Sold by a supplier to a person, who is licensed in this state, for immediate export to a state for which the destination state motor fuel tax has been paid to the supplier; provided, that the supplier shall be licensed to remit tax to such destination state, and that the supplier shall maintain for inspection by the department satisfactory proof of export in the form of a terminal-issued, destination state shipping paper.
provided, that the supplier shall be licensed to remit tax to such destination state, and that the supplier shall maintain for inspection by the department satisfactory proof of export in the form of a terminal-issued, destination state shipping paper.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1505.
Tenn. Code Ann. § 67-3-1206 — TN Code / Title 67 / Chapter 3 / Section 67-3-1206
Annual and quarterly reports - Payments - Penalty
Status: in_force

(a) Licensees whose operations, other than in the base jurisdiction, total five thousand (5,000) miles in all international fuel tax agreement member jurisdictions may request to report on an annual basis. This will be based upon filing history. Should any licensee wish to report annually, the licensee must petition the base jurisdiction to do so. If the base jurisdiction agrees to permit annual reporting and no other jurisdiction objects, and the commissioner of revenue of this state does not object, annual reporting shall be allowed. (b) Each permittee or licensee shall file a quarterly report, or annual report, if applicable, on forms prescribed by the department, showing the total number of qualified motor vehicle miles of operation in this state and any other information as may be required by the commissioner. The report shall reflect activity during the preceding calendar quarter or annual reporting period, as the case may be, and shall be due on the last day of the month following the close of the calendar quarter or annual reporting period for which the report is submitted. (c) The full amount of the gasoline tax, motor fuel tax, or alternative fuel tax, imposed by this state shall be paid at the same time as the report is transmitted on or before each quarterly or annual due date set forth in subsection (b). The commissioner has the authority to require a permittee or licensee to make such payments in cash or by money order, certified check, or cashier's check. (d) Failure by a permittee or licensee to file a proper quarterly or annual report, as the case may be, or to pay the proper tax may be considered by the commissioner as a basis to require such permittee or licensee to secure a bond pursuant to § 67-3-1203 , or if such bond has already been secured, such failure shall cause any such bond to be forfeited. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2306; Acts 2004, ch. 566, § 1.
(a) Licensees whose operations, other than in the base jurisdiction, total five thousand (5,000) miles in all international fuel tax agreement member jurisdictions may request to report on an annual basis. This will be based upon filing history. Should any licensee wish to report annually, the licensee must petition the base jurisdiction to do so. If the base jurisdiction agrees to permit annual reporting and no other jurisdiction objects, and the commissioner of revenue of this state does not object, annual reporting shall be allowed.
(b) Each permittee or licensee shall file a quarterly report, or annual report, if applicable, on forms prescribed by the department, showing the total number of qualified motor vehicle miles of operation in this state and any other information as may be required by the commissioner. The report shall reflect activity during the preceding calendar quarter or annual reporting period, as the case may be, and shall be due on the last day of the month following the close of the calendar quarter or annual reporting period for which the report is submitted.
(c) The full amount of the gasoline tax, motor fuel tax, or alternative fuel tax, imposed by this state shall be paid at the same time as the report is transmitted on or before each quarterly or annual due date set forth in subsection (b). The commissioner has the authority to require a permittee or licensee to make such payments in cash or by money order, certified check, or cashier's check.
(d) Failure by a permittee or licensee to file a proper quarterly or annual report, as the case may be, or to pay the proper tax may be considered by the commissioner as a basis to require such permittee or licensee to secure a bond pursuant to § 67-3-1203 , or if such bond has already been secured, such failure shall cause any such bond to be forfeited.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2306; Acts 2004, ch. 566, § 1.
Tenn. Code Ann. § 67-4-2123 — TN Code / Title 67 / Chapter 4 / Section 67-4-2123
Annual election of minimum tax base pursuant to section 67-4-2108 - Requirements for election
Status: in_force

If the application of this part to a tax period results in a lower tax base than the minimum tax base under § 67-4-2108 , as that section existed prior to May 10, 2024, and as it applied to tax periods ending before December 31, 2023, then a taxpayer may annually elect to use the minimum tax base in § 67-4-2108 as it applied to tax periods ending before December 31, 2023; provided, however, the election must result in a higher tax levied for the tax period under § 67-4-2106 , and the taxpayer waives any claim that the minimum tax base under § 67-4-2108 is unconstitutional by failing the internal consistency test. Added by 2024 Tenn. Acts, ch. 950,s 17, eff. 5/10/2024.
If the application of this part to a tax period results in a lower tax base than the minimum tax base under § 67-4-2108 , as that section existed prior to May 10, 2024, and as it applied to tax periods ending before December 31, 2023, then a taxpayer may annually elect to use the minimum tax base in § 67-4-2108 as it applied to tax periods ending before December 31, 2023; provided, however, the election must result in a higher tax levied for the tax period under § 67-4-2106 , and the taxpayer waives any claim that the minimum tax base under § 67-4-2108 is unconstitutional by failing the internal consistency test.
Added by 2024 Tenn. Acts, ch. 950,s 17, eff. 5/10/2024.
Tenn. Code Ann. § 67-5-206 — TN Code / Title 67 / Chapter 5 / Section 67-5-206
Housing authorities
Status: in_force

(a) The property of housing authorities shall be exempt from all taxes and special assessments of the state or any county, city, town, metropolitan government or political subdivision thereof; provided, that, in lieu of such taxes or special assessments, a housing authority shall agree to make payments to any county, city, town, metropolitan government or political subdivision of the state for services, improvements or facilities furnished by such county, city, town, metropolitan government or political subdivision for the benefit of a housing project owned by the housing authority, but in no event shall such payments exceed the estimated cost to such county, city, town, metropolitan government or political subdivision of the services, improvements or facilities to be so furnished. (b) The bonds or notes of a housing authority are declared to be issued for an essential public and government purpose and, together with interest thereon and income therefrom, shall be exempt from all taxes. Acts 1973, ch. 226, § 5; T.C.A., §§ 67-507, 67-508.
(a) The property of housing authorities shall be exempt from all taxes and special assessments of the state or any county, city, town, metropolitan government or political subdivision thereof; provided, that, in lieu of such taxes or special assessments, a housing authority shall agree to make payments to any county, city, town, metropolitan government or political subdivision of the state for services, improvements or facilities furnished by such county, city, town, metropolitan government or political subdivision for the benefit of a housing project owned by the housing authority, but in no event shall such payments exceed the estimated cost to such county, city, town, metropolitan government or political subdivision of the services, improvements or facilities to be so furnished.
(b) The bonds or notes of a housing authority are declared to be issued for an essential public and government purpose and, together with interest thereon and income therefrom, shall be exempt from all taxes.
Acts 1973, ch. 226, § 5; T.C.A., §§ 67-507, 67-508.
Tenn. Code Ann. § 67-7-206 — TN Code / Title 67 / Chapter 7 / Section 67-7-206
When tax levied becomes delinquent - Interest and penalties
Status: in_force

(a) The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues. (b) All interest and penalties collected with respect to the tax imposed by this part shall be retained by the department to help defray the expenses of administration and collection. Acts 1984, ch. 953, § 4; 1985, ch. 410, § 5; 1988, ch. 526, § 39.
(a) The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.
(b) All interest and penalties collected with respect to the tax imposed by this part shall be retained by the department to help defray the expenses of administration and collection.
Acts 1984, ch. 953, § 4; 1985, ch. 410, § 5; 1988, ch. 526, § 39.
Tenn. Code Ann. § 67-4-1023 — TN Code / Title 67 / Chapter 4 / Section 67-4-1023
Liability for undelivered goods
Status: in_force

Any common carrier transporting tobacco products to a point within this state who, for whatever reason, does not deliver to the consignee all of the tobacco products indicated on the bill of lading shall be liable for the tax imposed under this part on all nondelivered products, unless proof deemed satisfactory to the commissioner is furnished showing that the products were not sold or consumed in this state. Acts 1971, ch. 150, § 1; 1976, ch. 440, § 4; T.C.A., § 67-3127.
Any common carrier transporting tobacco products to a point within this state who, for whatever reason, does not deliver to the consignee all of the tobacco products indicated on the bill of lading shall be liable for the tax imposed under this part on all nondelivered products, unless proof deemed satisfactory to the commissioner is furnished showing that the products were not sold or consumed in this state.
Acts 1971, ch. 150, § 1; 1976, ch. 440, § 4; T.C.A., § 67-3127.
Tenn. Code Ann. § 67-5-220 — TN Code / Title 67 / Chapter 5 / Section 67-5-220
Property held in foreign trade zone
Status: in_force

Tangible personal property imported from outside of the United States and held in a foreign trade zone or foreign trade subzone, as defined in title 7, chapter 85, for the purpose of sale, manufacture, processing, assembly, grading, cleaning, mixing or display shall be exempt from Tennessee ad valorem taxation while held in the foreign trade zone or subzone and thereafter, if the property is then exported from the foreign trade zone or subzone directly to a location outside of Tennessee. Acts 1983, ch. 223, § 1; T.C.A., § 67-523.
Tangible personal property imported from outside of the United States and held in a foreign trade zone or foreign trade subzone, as defined in title 7, chapter 85, for the purpose of sale, manufacture, processing, assembly, grading, cleaning, mixing or display shall be exempt from Tennessee ad valorem taxation while held in the foreign trade zone or subzone and thereafter, if the property is then exported from the foreign trade zone or subzone directly to a location outside of Tennessee.
Acts 1983, ch. 223, § 1; T.C.A., § 67-523.
Tenn. Code Ann. § 67-5-2011 — TN Code / Title 67 / Chapter 5 / Section 67-5-2011
Military personnel - Due date of taxes
Status: in_force

(a) No property tax owed by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner. (b) A person claiming this delay shall apply to the county trustee on or before the day the tax becomes delinquent, and present copies of official orders or other satisfactory proof of such person's deployment and stationing outside the United States during a period of hostilities. (c) The trustee shall give notice of approved applications to city collecting officials and to the clerk and master of the chancery court. (d) This section shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense. Acts 2002, ch. 664, § 1; 2003, ch. 87, § 1; 2004, ch. 800, §§ 3, 4.
(a) No property tax owed by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner.
(b) A person claiming this delay shall apply to the county trustee on or before the day the tax becomes delinquent, and present copies of official orders or other satisfactory proof of such person's deployment and stationing outside the United States during a period of hostilities.
(c) The trustee shall give notice of approved applications to city collecting officials and to the clerk and master of the chancery court.
(d) This section shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.
Acts 2002, ch. 664, § 1; 2003, ch. 87, § 1; 2004, ch. 800, §§ 3, 4.
Tenn. Code Ann. § 67-1-1009 — TN Code / Title 67 / Chapter 1 / Section 67-1-1009
Estates - Examination of inventories and reports
Status: in_force

It is the duty of the county clerk to examine and compare the assessment rolls of the county with the inventories or reports of administrators and executors as soon as filed with the county clerk, for the purpose of ascertaining whether any personal property of any estate is subject under this chapter to back assessment or reassessment. In case such examination shows any personalty subject to such back assessment or reassessment, the clerk shall so report to the county trustee, who shall back assess or reassess the personalty under this part, and add the penalty previously designated. Acts 1907, ch. 602, § 30; Shan., § 823a7; Code 1932, § 1506; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-1211.
It is the duty of the county clerk to examine and compare the assessment rolls of the county with the inventories or reports of administrators and executors as soon as filed with the county clerk, for the purpose of ascertaining whether any personal property of any estate is subject under this chapter to back assessment or reassessment. In case such examination shows any personalty subject to such back assessment or reassessment, the clerk shall so report to the county trustee, who shall back assess or reassess the personalty under this part, and add the penalty previously designated.
Acts 1907, ch. 602, § 30; Shan., § 823a7; Code 1932, § 1506; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-1211.
Tenn. Code Ann. § 67-9-101 — TN Code / Title 67 / Chapter 9 / Section 67-9-101
Basis of apportionment
Status: in_force

(a) Any increase in the payments received by the state from the Tennessee Valley authority in lieu of taxes under § 13 of the act of congress creating the authority, as amended, above the payments received in the fiscal year 1977-1978 shall be apportioned between the state and local governments in the following manner: (1) Forty-eight and one-half percent (48.5%) shall be paid to or retained by the state of Tennessee; (2) Forty-eight and one-half percent (48.5%) shall be paid to the counties and municipalities of this state as provided in this part; and (3) Three percent (3%) shall be paid to impacted local governing areas that are experiencing Tennessee Valley authority construction activity on facilities to produce electric power. Such impacted areas shall be designated by the Tennessee Valley authority. Such payments to impacted areas shall be made during the period of construction activity and for one (1) full fiscal year after completion of such activity. If, in any fiscal year, there are no impacted areas, these funds shall be allocated as provided in § 67-9-102(b)(3) . (b) The state's share of such funds shall not be less than the amount of such funds received by it during the fiscal year preceding July 1, 1978. Acts 1947, ch. 31, § 1; mod. C. Supp. 1950, § 1540.2 (Williams, § 1811.32); Acts 1977, ch. 181, § 1; T.C.A. (orig. ed.), §§ 67-2401, 67-24-101; Acts 1990, ch. 640, § 1.
(a) Any increase in the payments received by the state from the Tennessee Valley authority in lieu of taxes under § 13 of the act of congress creating the authority, as amended, above the payments received in the fiscal year 1977-1978 shall be apportioned between the state and local governments in the following manner: (1) Forty-eight and one-half percent (48.5%) shall be paid to or retained by the state of Tennessee; (2) Forty-eight and one-half percent (48.5%) shall be paid to the counties and municipalities of this state as provided in this part; and (3) Three percent (3%) shall be paid to impacted local governing areas that are experiencing Tennessee Valley authority construction activity on facilities to produce electric power. Such impacted areas shall be designated by the Tennessee Valley authority. Such payments to impacted areas shall be made during the period of construction activity and for one (1) full fiscal year after completion of such activity. If, in any fiscal year, there are no impacted areas, these funds shall be allocated as provided in § 67-9-102(b)(3) .
(1) Forty-eight and one-half percent (48.5%) shall be paid to or retained by the state of Tennessee;
(2) Forty-eight and one-half percent (48.5%) shall be paid to the counties and municipalities of this state as provided in this part; and
(3) Three percent (3%) shall be paid to impacted local governing areas that are experiencing Tennessee Valley authority construction activity on facilities to produce electric power. Such impacted areas shall be designated by the Tennessee Valley authority. Such payments to impacted areas shall be made during the period of construction activity and for one (1) full fiscal year after completion of such activity. If, in any fiscal year, there are no impacted areas, these funds shall be allocated as provided in § 67-9-102(b)(3) .
(b) The state's share of such funds shall not be less than the amount of such funds received by it during the fiscal year preceding July 1, 1978.
Acts 1947, ch. 31, § 1; mod. C. Supp. 1950, § 1540.2 (Williams, § 1811.32); Acts 1977, ch. 181, § 1; T.C.A. (orig. ed.), §§ 67-2401, 67-24-101; Acts 1990, ch. 640, § 1.
Tenn. Code Ann. § 67-8-415 — TN Code / Title 67 / Chapter 8 / Section 67-8-415
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Collection of tax - Reports by commissioner
Status: in_force

(a) The commissioner shall collect the tax imposed by this part and part 3 of this chapter and deposit the tax in such depository, or depositories, as the commissioner may select, which shall have executed and filed with the commissioner a bond in an amount fixed by the commissioner, signed by an approved surety company authorized to transact business in Tennessee, guaranteeing the safekeeping and delivery of such funds upon demand. (b) It is the duty of the commissioner to keep detailed records of the tax collected and to make report thereof to the comptroller of the treasury not later than the fifteenth day of the months of January, April, July and October each year of such collections made during the preceding quarterly period, remitting with such reports the amount so reported, which shall be and become a part of the general fund of the state. Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.
(a) The commissioner shall collect the tax imposed by this part and part 3 of this chapter and deposit the tax in such depository, or depositories, as the commissioner may select, which shall have executed and filed with the commissioner a bond in an amount fixed by the commissioner, signed by an approved surety company authorized to transact business in Tennessee, guaranteeing the safekeeping and delivery of such funds upon demand.
(b) It is the duty of the commissioner to keep detailed records of the tax collected and to make report thereof to the comptroller of the treasury not later than the fifteenth day of the months of January, April, July and October each year of such collections made during the preceding quarterly period, remitting with such reports the amount so reported, which shall be and become a part of the general fund of the state.
Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.
Tenn. Code Ann. § 67-4-1202 — TN Code / Title 67 / Chapter 4 / Section 67-4-1202
[Repealed]
Status: repealed

Added by 2018 Tenn. Acts, ch. 764, s 1, eff. 7/1/2018. Repealed by its own terms effective 7/1/2021
Added by 2018 Tenn. Acts, ch. 764, s 1, eff. 7/1/2018.
Repealed by its own terms effective 7/1/2021
Tenn. Code Ann. § 67-8-307 — TN Code / Title 67 / Chapter 8 / Section 67-8-307
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Revocable trusts
Status: in_force

The gross estate of a resident shall include property specified in § 67-8-303(a)(1) , and the gross estate of a nonresident shall include property specified in § 67-8-303(a)(2) transferred by the decedent by deed of trust in which the decedent reserved to the decedent, alone or in conjunction with others, powers of revocation, alteration or amendment, upon the exercise of which such property would revert to the decedent, to the extent of the value of such property subject to such powers and with respect to which such powers remained unexercised. Acts 1929 (Ex. Sess.), ch. 29, § 1(5); Code 1932, § 1262; T.C.A. (orig. ed.), § 30-1605.
The gross estate of a resident shall include property specified in § 67-8-303(a)(1) , and the gross estate of a nonresident shall include property specified in § 67-8-303(a)(2) transferred by the decedent by deed of trust in which the decedent reserved to the decedent, alone or in conjunction with others, powers of revocation, alteration or amendment, upon the exercise of which such property would revert to the decedent, to the extent of the value of such property subject to such powers and with respect to which such powers remained unexercised.
Acts 1929 (Ex. Sess.), ch. 29, § 1(5); Code 1932, § 1262; T.C.A. (orig. ed.), § 30-1605.
Tenn. Code Ann. § 67-4-1609 — TN Code / Title 67 / Chapter 4 / Section 67-4-1609
Motor vehicle leasing companies
Status: in_force

A motor vehicle leasing company, when purchasing new tires for resale in the form of a lease, must remit the fee on the tires when the tires are first put to use in this state. Acts 1991, ch. 451, § 88.
A motor vehicle leasing company, when purchasing new tires for resale in the form of a lease, must remit the fee on the tires when the tires are first put to use in this state.
Acts 1991, ch. 451, § 88.
Tenn. Code Ann. § 67-5-1405 — TN Code / Title 67 / Chapter 5 / Section 67-5-1405
Examination of assessors by board
Status: in_force

It is the duty of the board to bring before it the assessor of property or deputy assessor of the county, and propound to the assessor or deputy assessor such questions as are, in the opinion of the board, proper to ascertain the manner in which the classification, value or assessment of the property was determined by the assessor or deputy assessor, and such other questions as will aid the board in the equalization of assessments. Acts 1973, ch. 226, § 10; T.C.A., § 67-804.
It is the duty of the board to bring before it the assessor of property or deputy assessor of the county, and propound to the assessor or deputy assessor such questions as are, in the opinion of the board, proper to ascertain the manner in which the classification, value or assessment of the property was determined by the assessor or deputy assessor, and such other questions as will aid the board in the equalization of assessments.
Acts 1973, ch. 226, § 10; T.C.A., § 67-804.
Tenn. Code Ann. § 67-4-2912 — TN Code / Title 67 / Chapter 4 / Section 67-4-2912
Administrative procedure for review of tax decisions - Judicial review
Status: in_force

Any county or metropolitan government levying a tax pursuant to this part shall provide, by resolution or ordinance, a procedure whereby any person aggrieved by the decision of any responsible official in administering this part may obtain review of the official's decision administratively. The result of the administrative decision shall be subject to judicial review in accordance with law. Acts 2006, ch. 953, § 1.
Any county or metropolitan government levying a tax pursuant to this part shall provide, by resolution or ordinance, a procedure whereby any person aggrieved by the decision of any responsible official in administering this part may obtain review of the official's decision administratively. The result of the administrative decision shall be subject to judicial review in accordance with law.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-6-390 — TN Code / Title 67 / Chapter 6 / Section 67-6-390
Exemption for sales of telecommunications services between affiliates
Status: in_force

The tax levied by this chapter shall not apply to sales of telecommunications services between affiliates, when one (1) of the entities that is a member of the affiliated group has qualified for the headquarters tax credit provided for in § 67-6-224 . The entity that purchases the telecommunications services from a vendor that is not a member of the affiliated group shall be deemed the user and consumer of such services, and shall pay the appropriate tax on such services. For purposes of this section, "affiliate" means the same as defined in § 48-103-102 . This exemption shall apply for so long as such qualified headquarters facility is located in this state. Acts 2004, ch. 782, § 19.
The tax levied by this chapter shall not apply to sales of telecommunications services between affiliates, when one (1) of the entities that is a member of the affiliated group has qualified for the headquarters tax credit provided for in § 67-6-224 . The entity that purchases the telecommunications services from a vendor that is not a member of the affiliated group shall be deemed the user and consumer of such services, and shall pay the appropriate tax on such services. For purposes of this section, "affiliate" means the same as defined in § 48-103-102 . This exemption shall apply for so long as such qualified headquarters facility is located in this state.
Acts 2004, ch. 782, § 19.
Tenn. Code Ann. § 67-2-105 — TN Code / Title 67 / Chapter 2 / Section 67-2-105
Back assessments prohibited
Status: in_force

Stocks and bonds upon the income from which a tax is imposed under this chapter shall not be back assessed for taxation by the state or any municipality, county or political subdivision of the state and the state of Tennessee and municipalities, counties and political subdivisions of this state, and the officials and representatives of the state are expressly prohibited from back assessing for ad valorem tax any such stocks and/or bonds for any year or years. Acts 1931 (2nd Ex. Sess.), ch. 20, § 11; C. Supp. 1950, § 1123.26; T.C.A. (orig. ed.), § 67-2608.
Stocks and bonds upon the income from which a tax is imposed under this chapter shall not be back assessed for taxation by the state or any municipality, county or political subdivision of the state and the state of Tennessee and municipalities, counties and political subdivisions of this state, and the officials and representatives of the state are expressly prohibited from back assessing for ad valorem tax any such stocks and/or bonds for any year or years.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 11; C. Supp. 1950, § 1123.26; T.C.A. (orig. ed.), § 67-2608.
Tenn. Code Ann. § 67-4-111 — TN Code / Title 67 / Chapter 4 / Section 67-4-111
Collection from itinerant business
Status: in_force

It is the duty of every constable of a district to demand to see the receipt for state and county privilege taxes of every manager of a circus, menagerie, sideshow, sleight of hand or legerdemain, or any other exhibition for profit, of persons selling patent rights, and of every peddler of any article whatever, whether on foot, in vehicle, or on horseback; and, if the tax receipt is not produced, the constable shall collect the state and county privilege taxes, and shall, within one (1) week after such collection, notify the county clerk, by mail or otherwise, that the constable has collected the tax, and so much tax, and pay the tax to the clerk within one (1) month after such collection. If the constable fails to turn the tax over to the county clerk, the constable shall be proceeded against and the constable's office declared vacant. Acts 1879, ch. 162, § 6; Shan., § 659; Code 1932, § 1058; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-5320.
It is the duty of every constable of a district to demand to see the receipt for state and county privilege taxes of every manager of a circus, menagerie, sideshow, sleight of hand or legerdemain, or any other exhibition for profit, of persons selling patent rights, and of every peddler of any article whatever, whether on foot, in vehicle, or on horseback; and, if the tax receipt is not produced, the constable shall collect the state and county privilege taxes, and shall, within one (1) week after such collection, notify the county clerk, by mail or otherwise, that the constable has collected the tax, and so much tax, and pay the tax to the clerk within one (1) month after such collection. If the constable fails to turn the tax over to the county clerk, the constable shall be proceeded against and the constable's office declared vacant.
Acts 1879, ch. 162, § 6; Shan., § 659; Code 1932, § 1058; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-5320.
Tenn. Code Ann. § 67-1-1614 — TN Code / Title 67 / Chapter 1 / Section 67-1-1614
Clerk's commission
Status: in_force

The clerk's commission upon all moneys received by the clerk from delinquent collectors, and reported to the commissioner and paid into the state treasury, shall be six percent (6%). Code 1858, § 741; Shan., § 1051a3; Code 1932, § 1783; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1613.
The clerk's commission upon all moneys received by the clerk from delinquent collectors, and reported to the commissioner and paid into the state treasury, shall be six percent (6%).
Code 1858, § 741; Shan., § 1051a3; Code 1932, § 1783; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1613.
Tenn. Code Ann. § 67-1-1806 — TN Code / Title 67 / Chapter 1 / Section 67-1-1806
Rules and regulations
Status: in_force

The commissioner of revenue is authorized to promulgate rules and regulations and to prescribe forms to implement this part. Acts 1986, ch. 749, § 10.
The commissioner of revenue is authorized to promulgate rules and regulations and to prescribe forms to implement this part.
Acts 1986, ch. 749, § 10.
Tenn. Code Ann. § 67-6-387 — TN Code / Title 67 / Chapter 6 / Section 67-6-387
Computer software for personal use - Access and use of software remaining in possession of dealer for purpose of fabricating other software for own use
Status: in_force

(a) There is exempt from the tax imposed by this chapter the fabrication, installation, and repair of computer software by a person, including the person's agent or direct employee, for the person's own use and consumption. As used in this section, the term "direct employee" means an employee to whom the person is obligated to issue a federal form W-2, wage and tax statement, and with respect to whom the person has responsibility for withholding taxes under the Federal Insurance Contributions Act ( 26 U.S.C. §§ 3101 - 3126 ), or such other entity or affiliate that upon petition to the commissioner has been approved as having that responsibility under this section. (b) There is exempt from the tax imposed by this chapter the access and use of software that remains in the possession of the dealer who provides the software or in the possession of a third party on behalf of such dealer, as described in § 67-6-231(b) , where the access and use of the software is solely by a person or the person's agent or direct employee, as defined in subsection (a), for the exclusive purpose of fabricating other software that is both: (1) Owned by that person; and (2) For that person's own use and consumption. Amended by 2022 Tenn. Acts, ch. 1065, s 1, eff. 7/1/2022. Amended by 2015 Tenn. Acts, ch. 514, s 24, eff. 7/1/2015. Acts 2003 , ch. 357, § 55; 2004, ch. 959, § 68; 2005, ch. 311, § 1; Acts 2007 , ch. 602, §§ 51, 100; 2009 , ch. 530, § 54.
(a) There is exempt from the tax imposed by this chapter the fabrication, installation, and repair of computer software by a person, including the person's agent or direct employee, for the person's own use and consumption. As used in this section, the term "direct employee" means an employee to whom the person is obligated to issue a federal form W-2, wage and tax statement, and with respect to whom the person has responsibility for withholding taxes under the Federal Insurance Contributions Act ( 26 U.S.C. §§ 3101 - 3126 ), or such other entity or affiliate that upon petition to the commissioner has been approved as having that responsibility under this section.
(b) There is exempt from the tax imposed by this chapter the access and use of software that remains in the possession of the dealer who provides the software or in the possession of a third party on behalf of such dealer, as described in § 67-6-231(b) , where the access and use of the software is solely by a person or the person's agent or direct employee, as defined in subsection (a), for the exclusive purpose of fabricating other software that is both: (1) Owned by that person; and (2) For that person's own use and consumption.
(1) Owned by that person; and
(2) For that person's own use and consumption.
Amended by 2022 Tenn. Acts, ch. 1065, s 1, eff. 7/1/2022.
Amended by 2015 Tenn. Acts, ch. 514, s 24, eff. 7/1/2015.
Acts 2003 , ch. 357, § 55; 2004, ch. 959, § 68; 2005, ch. 311, § 1; Acts 2007 , ch. 602, §§ 51, 100; 2009 , ch. 530, § 54.
Tenn. Code Ann. § 67-5-1608 — TN Code / Title 67 / Chapter 5 / Section 67-5-1608
When penalty and interest attach
Status: in_force

In the event that in the year a reappraisal program is completed, the values established in such reappraisal program are turned over to the county after October 1 of such year, no penalty and interest shall be added until five (5) months following the tax roll completion date as evidenced by written notification from the assessor of property to the trustee, specifically stating the date the tax roll was delivered to the trustee. Acts 1907, ch. 602, § 48; Shan., § 865a2; Acts 1923, ch. 77, § 1; mod. Code 1932, § 1547; Acts 1971, ch. 380, § 1; 1976, ch. 429, § 1; modified; Acts 1982, ch. 883, §§ 1-3; 1983, ch. 62, §§ 1, 2; 1983, ch. 430, § 2; T.C.A. (orig. ed.), § 67-1105(c); Acts 1989, ch. 495, § 6.
In the event that in the year a reappraisal program is completed, the values established in such reappraisal program are turned over to the county after October 1 of such year, no penalty and interest shall be added until five (5) months following the tax roll completion date as evidenced by written notification from the assessor of property to the trustee, specifically stating the date the tax roll was delivered to the trustee.
Acts 1907, ch. 602, § 48; Shan., § 865a2; Acts 1923, ch. 77, § 1; mod. Code 1932, § 1547; Acts 1971, ch. 380, § 1; 1976, ch. 429, § 1; modified; Acts 1982, ch. 883, §§ 1-3; 1983, ch. 62, §§ 1, 2; 1983, ch. 430, § 2; T.C.A. (orig. ed.), § 67-1105(c); Acts 1989, ch. 495, § 6.
Tenn. Code Ann. § 67-3-407 — TN Code / Title 67 / Chapter 3 / Section 67-3-407
Refund on exports by unlicensed exporter
Status: in_force

An unlicensed exporter shall be entitled to a refund of the taxes and fees previously paid pursuant to part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205 , on taxable petroleum products that were acquired by the unlicensed exporter and subsequently exported by transport truck or tank wagon by or on behalf of such exporter. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1507.
An unlicensed exporter shall be entitled to a refund of the taxes and fees previously paid pursuant to part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205 , on taxable petroleum products that were acquired by the unlicensed exporter and subsequently exported by transport truck or tank wagon by or on behalf of such exporter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1507.
Tenn. Code Ann. § 67-1-1445 — TN Code / Title 67 / Chapter 1 / Section 67-1-1445
Collection of tax debt outside state
Status: in_force

(a) The commissioner may contract with any debt collection agency or attorney to collect unpaid taxes, licenses, fees and/or interest and penalty, or any other amount otherwise collectible by the commissioner. (b) Any amounts collected pursuant to the contract shall be remitted to the state of Tennessee; provided, that the contract may provide for amounts to be received by the contractor as compensation for collection services. The amount of such compensation shall be added to the unpaid amount due from the taxpayer and shall be collectible in the same manner as taxes under this part. (c) The commissioner shall require a bond from any person contracting under this section in an amount not in excess of one hundred thousand dollars ($100,000) guaranteeing compliance with the terms of the contract and all applicable laws. (d) All persons seeking to contract under this section shall demonstrate, to the satisfaction of the commissioner, their good moral character and ability to perform effectively the terms of the contract. In addition to the specific requirements of this section, the commissioner may impose additional requirements tending to ensure the good moral character and effective performance of persons contracting under this section. (e) This section shall only apply after the department has completed all administrative notices and actions under this part and the taxpayer has exhausted or not exercised the taxpayer's rights under part 18 of this chapter. Acts 1991, ch. 79, § 1; 2003, ch. 118, §§ 1, 2.
(a) The commissioner may contract with any debt collection agency or attorney to collect unpaid taxes, licenses, fees and/or interest and penalty, or any other amount otherwise collectible by the commissioner.
(b) Any amounts collected pursuant to the contract shall be remitted to the state of Tennessee; provided, that the contract may provide for amounts to be received by the contractor as compensation for collection services. The amount of such compensation shall be added to the unpaid amount due from the taxpayer and shall be collectible in the same manner as taxes under this part.
(c) The commissioner shall require a bond from any person contracting under this section in an amount not in excess of one hundred thousand dollars ($100,000) guaranteeing compliance with the terms of the contract and all applicable laws.
(d) All persons seeking to contract under this section shall demonstrate, to the satisfaction of the commissioner, their good moral character and ability to perform effectively the terms of the contract. In addition to the specific requirements of this section, the commissioner may impose additional requirements tending to ensure the good moral character and effective performance of persons contracting under this section.
(e) This section shall only apply after the department has completed all administrative notices and actions under this part and the taxpayer has exhausted or not exercised the taxpayer's rights under part 18 of this chapter.
Acts 1991, ch. 79, § 1; 2003, ch. 118, §§ 1, 2.
Tenn. Code Ann. § 67-8-207 — TN Code / Title 67 / Chapter 8 / Section 67-8-207
Time for payment
Status: in_force

The Tennessee estate tax shall be payable at the same time or times at which the federal estate tax is payable. Acts 1929 (Ex. Sess.), ch. 23, § 3; Code 1932, § 1298; Acts 1980, ch. 885, § 3; T.C.A. (orig. ed.), § 30-1703.
The Tennessee estate tax shall be payable at the same time or times at which the federal estate tax is payable.
Acts 1929 (Ex. Sess.), ch. 23, § 3; Code 1932, § 1298; Acts 1980, ch. 885, § 3; T.C.A. (orig. ed.), § 30-1703.