Tenn. Code Ann. § 67-1-508 — TN Code / Title 67 / Chapter 1 / Section 67-1-508
Compensation
Status: in_force

(a) The assessor of property of each county or metropolitan government shall receive as compensation an annual salary as established by § 8-24-102 . (b) The legislative or governing bodies of counties and metropolitan governments may from time to time fix the compensation of assessors as may, in their judgment, be necessary and proper in order to attract or retain the service of assessors of professional competence, technical skills and needed administrative abilities, any private acts, charter provisions or other legal restrictions to the contrary notwithstanding. (c) (1) Out of funds available to the state board of equalization or division of property assessments, the state board may provide grants to counties to fund incentive increases of compensation for those assessors and their deputies who successfully complete certain courses of study and field training, and attain certain levels of increased competence and technical skills as prescribed and provided by the state board of equalization. Grants made pursuant to this subsection (c) shall be used only as a cash salary bonus supplement to the assessor or deputy, and shall not be used to supplant existing salaries or other incentives or as substitutes for normal salary increases periodically due to assessors or their deputies. (2) Any assessor or deputy assessor who has completed the necessary courses of study and training and has been designated by the International Association of Assessing Officers as a certified assessment evaluator shall receive additional compensation of not less than seven hundred fifty dollars ($750) per annum or ten percent (10%) of the assessor's or deputy assessor's normal annual salary otherwise provided by law, but not to exceed one thousand five hundred dollars ($1,500) per annum under rules established by the state board of equalization. (3) Any assessor or deputy assessor who has completed the necessary courses of study and training and has been designated by the Tennessee Certified Assessor's Program as a "Tennessee Master Assessor" shall receive additional compensation of one thousand dollars ($1,000) per annum. (4) Any assessor or deputy assessor who has completed the necessary courses of study and training and either been designated by the Tennessee Certified Assessor's Program as a Tennessee certified assessor, or has been designated by the International Association of Assessing Officers as a residential evaluation specialist shall receive additional compensation of seven hundred fifty dollars ($750) per annum. Acts 1973, ch. 226, § 3; 1982, ch. 708, § 1; T.C.A., § 67-332; Acts 1984, ch. 674, § 1; 1996, ch. 936, § 1; 2006, ch. 901, § 1; 2007, ch. 602, § 50.
(a) The assessor of property of each county or metropolitan government shall receive as compensation an annual salary as established by § 8-24-102 .
(b) The legislative or governing bodies of counties and metropolitan governments may from time to time fix the compensation of assessors as may, in their judgment, be necessary and proper in order to attract or retain the service of assessors of professional competence, technical skills and needed administrative abilities, any private acts, charter provisions or other legal restrictions to the contrary notwithstanding.
(c) (1) Out of funds available to the state board of equalization or division of property assessments, the state board may provide grants to counties to fund incentive increases of compensation for those assessors and their deputies who successfully complete certain courses of study and field training, and attain certain levels of increased competence and technical skills as prescribed and provided by the state board of equalization. Grants made pursuant to this subsection (c) shall be used only as a cash salary bonus supplement to the assessor or deputy, and shall not be used to supplant existing salaries or other incentives or as substitutes for normal salary increases periodically due to assessors or their deputies. (2) Any assessor or deputy assessor who has completed the necessary courses of study and training and has been designated by the International Association of Assessing Officers as a certified assessment evaluator shall receive additional compensation of not less than seven hundred fifty dollars ($750) per annum or ten percent (10%) of the assessor's or deputy assessor's normal annual salary otherwise provided by law, but not to exceed one thousand five hundred dollars ($1,500) per annum under rules established by the state board of equalization. (3) Any assessor or deputy assessor who has completed the necessary courses of study and training and has been designated by the Tennessee Certified Assessor's Program as a "Tennessee Master Assessor" shall receive additional compensation of one thousand dollars ($1,000) per annum. (4) Any assessor or deputy assessor who has completed the necessary courses of study and training and either been designated by the Tennessee Certified Assessor's Program as a Tennessee certified assessor, or has been designated by the International Association of Assessing Officers as a residential evaluation specialist shall receive additional compensation of seven hundred fifty dollars ($750) per annum.
(1) Out of funds available to the state board of equalization or division of property assessments, the state board may provide grants to counties to fund incentive increases of compensation for those assessors and their deputies who successfully complete certain courses of study and field training, and attain certain levels of increased competence and technical skills as prescribed and provided by the state board of equalization. Grants made pursuant to this subsection (c) shall be used only as a cash salary bonus supplement to the assessor or deputy, and shall not be used to supplant existing salaries or other incentives or as substitutes for normal salary increases periodically due to assessors or their deputies.
(2) Any assessor or deputy assessor who has completed the necessary courses of study and training and has been designated by the International Association of Assessing Officers as a certified assessment evaluator shall receive additional compensation of not less than seven hundred fifty dollars ($750) per annum or ten percent (10%) of the assessor's or deputy assessor's normal annual salary otherwise provided by law, but not to exceed one thousand five hundred dollars ($1,500) per annum under rules established by the state board of equalization.
(3) Any assessor or deputy assessor who has completed the necessary courses of study and training and has been designated by the Tennessee Certified Assessor's Program as a "Tennessee Master Assessor" shall receive additional compensation of one thousand dollars ($1,000) per annum.
(4) Any assessor or deputy assessor who has completed the necessary courses of study and training and either been designated by the Tennessee Certified Assessor's Program as a Tennessee certified assessor, or has been designated by the International Association of Assessing Officers as a residential evaluation specialist shall receive additional compensation of seven hundred fifty dollars ($750) per annum.
Acts 1973, ch. 226, § 3; 1982, ch. 708, § 1; T.C.A., § 67-332; Acts 1984, ch. 674, § 1; 1996, ch. 936, § 1; 2006, ch. 901, § 1; 2007, ch. 602, § 50.
Tenn. Code Ann. § 67-5-1801 — TN Code / Title 67 / Chapter 5 / Section 67-5-1801
Collector - Place of payment - Collection agent - Evidence of taxes - Deposits - Subrogation - Electronic funds transfers
Status: in_force

(a) The county trustee shall act as collector of all county property taxes and of all municipal property taxes when the municipality does not collect its own taxes. A municipality that certifies its delinquent tax list to the trustee or the delinquent tax attorney selected pursuant to § 67-5-2404(a)(1) , is deemed to have authorized, without further action of the municipality, county officers to do all things authorized under parts 18-28 of this chapter with respect to the collection of delinquent municipal taxes, including the ability to convey any and all interests of the municipality in the property sold, until such time as the municipality's legislative body determines otherwise and causes a document evidencing the determination to be recorded in the office of the register of deeds. This subsection (a) is procedural and remedial in its application and is made applicable retroactively to the extent allowed by law. (b) These taxes shall be paid to the trustee at the trustee's office at the county seat or at such other place or places as the trustee may designate. A trustee is authorized to adopt a policy of not accepting current county real property taxes due when delinquent real property taxes are owing; provided, that this prohibition shall not apply when the obligor of one (1) or more of the prior year's taxes is in bankruptcy or there is a dispute as to the responsibility for such taxes. (c) (1) The county trustee may designate a bank and/or the branches that are located within the county to act as a collection agent for the trustee and accept the deposit of county and municipal property taxes. The county trustee shall establish an account with the bank for such purpose, which shall be restricted to the deposit of county and municipal property taxes. (2) The taxpayer shall be required to furnish to the bank evidence of the property taxes that are due and payable and in no case shall such taxes be accepted by the bank when such taxes are delinquent. The bank shall use a deposit form for deposit of property taxes, which shall contain the following language: "In accepting deposits of taxpayers, the bank is acting as an agent for the trustee." The taxpayer will be provided a copy of the deposit form at the time of the deposit. The bank shall provide to the trustee such evidence of the taxes deposited into the account and a copy of the deposit forms at least every three (3) business days. (3) The county trustee shall determine whether the correct amount of property taxes was deposited into the account and whether interest is due on such property before issuance of the tax receipt to the taxpayer. (4) The taxpayer making a payment of property taxes in such manner is not relieved of interest upon failure of the bank to provide evidence of the deposit of such taxes prior to the due date. (d) When any person pays property taxes that are the legal obligation of a third party by mistake, inadvertence or otherwise, the person making the payment is subrogated to the rights of the government to which the property taxes are paid, against the person whose property taxes were paid. However, at any judicial sale of such property, the clerk shall not enter a bid as provided in § 67-5-2506 , or any other provision of law, on behalf of any government entity. (e) (1) Any county trustee may accept partial payments of property taxes. (2) Prior to any county trustee accepting partial payment of property taxes, the county trustee shall file a plan with the comptroller of the treasury. The plan shall indicate that the county trustee's office has the accounting system technology to implement a program for partial payment of property taxes. The plan shall also indicate whether such a program will be implemented within the existing operating resources of the office or indicate prior approval of the county legislative body if additional operating resources are needed. This subdivision (e)(2) does not apply to any county which has implemented a partial payment program prior to April 19, 1995. (3) A county trustee may accept taxes paid by electronic funds transfer, including, but not limited to, bank customer preauthorized payments, wire transfers or ACH credits. If the entire amount of taxes due is not paid prior to the delinquency date for such taxes, the entire property shall be subject to the tax lien and enforcement by a tax sale or other legally authorized procedures. Unless partial payment is made by electronic transfer of funds, if the county trustee accepts partial payment within ten (10) days of the delinquency date, or at any time following such delinquency date, then prior to accepting such payment the county trustee must inform the taxpayer of the delinquency date and must advise such taxpayer that the property may be subjected to tax lien and enforcement by tax sale or other legally authorized procedures. (4) Direct bank transfers and partial payments are subject to the following guidelines: (A) Vouchers issued pursuant to the tax relief program shall be used as all or a portion of the final payment; (B) A receipt shall be issued to the taxpayer for any partial payment of taxes. The receipt shall state that: (i) The payment is a partial payment of property taxes; (ii) The balance owing on such taxes that must be paid prior to the delinquency date; and (iii) A failure to pay the entire amount of the taxes prior to the delinquency date subjects any unpaid taxes to the interest applicable to delinquent taxes and subjects the entire property on which there is a lien for taxes to a tax sale. The final partial payment shall show that a zero (0) balance is owing or shall state that the taxes are paid in full. Receipts shall also be sent to the taxpayer for payments made by direct bank transfer of funds; and (C) In any county having a metropolitan form of government and a population in excess of five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census, the trustee may set a minimum requirement of no more than the lesser of fifteen percent (15%) or twenty-five dollars ($25.00) for any partial payment. Amended by 2019 Tenn. Acts, ch. 220,Secs.s3, s4, s5, s6 eff. 7/1/2019. Amended by 2019 Tenn. Acts, ch. 170,s 1, eff. 4/18/2019. Acts 1875, ch. 91, § 1; 1907, ch. 602, § 47; integrated in Shan., § 865a1; Code 1932, § 1546; modified; T.C.A. (orig. ed.), § 67-1104; Acts 1987, ch. 346, § 4; 1993, ch. 78, § 1; 1993, ch. 315, § 23; 1994, ch. 812, § 1; 1995, ch. 111, §§ 1, 2; 1995, ch. 259, § 1; 1996, ch. 787, §§ 1, 5, 8; 1997, ch. 187, §§ 1-3.
(a) The county trustee shall act as collector of all county property taxes and of all municipal property taxes when the municipality does not collect its own taxes. A municipality that certifies its delinquent tax list to the trustee or the delinquent tax attorney selected pursuant to § 67-5-2404(a)(1) , is deemed to have authorized, without further action of the municipality, county officers to do all things authorized under parts 18-28 of this chapter with respect to the collection of delinquent municipal taxes, including the ability to convey any and all interests of the municipality in the property sold, until such time as the municipality's legislative body determines otherwise and causes a document evidencing the determination to be recorded in the office of the register of deeds. This subsection (a) is procedural and remedial in its application and is made applicable retroactively to the extent allowed by law.
(b) These taxes shall be paid to the trustee at the trustee's office at the county seat or at such other place or places as the trustee may designate. A trustee is authorized to adopt a policy of not accepting current county real property taxes due when delinquent real property taxes are owing; provided, that this prohibition shall not apply when the obligor of one (1) or more of the prior year's taxes is in bankruptcy or there is a dispute as to the responsibility for such taxes.
(c) (1) The county trustee may designate a bank and/or the branches that are located within the county to act as a collection agent for the trustee and accept the deposit of county and municipal property taxes. The county trustee shall establish an account with the bank for such purpose, which shall be restricted to the deposit of county and municipal property taxes. (2) The taxpayer shall be required to furnish to the bank evidence of the property taxes that are due and payable and in no case shall such taxes be accepted by the bank when such taxes are delinquent. The bank shall use a deposit form for deposit of property taxes, which shall contain the following language: "In accepting deposits of taxpayers, the bank is acting as an agent for the trustee." The taxpayer will be provided a copy of the deposit form at the time of the deposit. The bank shall provide to the trustee such evidence of the taxes deposited into the account and a copy of the deposit forms at least every three (3) business days. (3) The county trustee shall determine whether the correct amount of property taxes was deposited into the account and whether interest is due on such property before issuance of the tax receipt to the taxpayer. (4) The taxpayer making a payment of property taxes in such manner is not relieved of interest upon failure of the bank to provide evidence of the deposit of such taxes prior to the due date.
(1) The county trustee may designate a bank and/or the branches that are located within the county to act as a collection agent for the trustee and accept the deposit of county and municipal property taxes. The county trustee shall establish an account with the bank for such purpose, which shall be restricted to the deposit of county and municipal property taxes.
(2) The taxpayer shall be required to furnish to the bank evidence of the property taxes that are due and payable and in no case shall such taxes be accepted by the bank when such taxes are delinquent. The bank shall use a deposit form for deposit of property taxes, which shall contain the following language: "In accepting deposits of taxpayers, the bank is acting as an agent for the trustee." The taxpayer will be provided a copy of the deposit form at the time of the deposit. The bank shall provide to the trustee such evidence of the taxes deposited into the account and a copy of the deposit forms at least every three (3) business days.
(3) The county trustee shall determine whether the correct amount of property taxes was deposited into the account and whether interest is due on such property before issuance of the tax receipt to the taxpayer.
(4) The taxpayer making a payment of property taxes in such manner is not relieved of interest upon failure of the bank to provide evidence of the deposit of such taxes prior to the due date.
(d) When any person pays property taxes that are the legal obligation of a third party by mistake, inadvertence or otherwise, the person making the payment is subrogated to the rights of the government to which the property taxes are paid, against the person whose property taxes were paid. However, at any judicial sale of such property, the clerk shall not enter a bid as provided in § 67-5-2506 , or any other provision of law, on behalf of any government entity.
(e) (1) Any county trustee may accept partial payments of property taxes. (2) Prior to any county trustee accepting partial payment of property taxes, the county trustee shall file a plan with the comptroller of the treasury. The plan shall indicate that the county trustee's office has the accounting system technology to implement a program for partial payment of property taxes. The plan shall also indicate whether such a program will be implemented within the existing operating resources of the office or indicate prior approval of the county legislative body if additional operating resources are needed. This subdivision (e)(2) does not apply to any county which has implemented a partial payment program prior to April 19, 1995. (3) A county trustee may accept taxes paid by electronic funds transfer, including, but not limited to, bank customer preauthorized payments, wire transfers or ACH credits. If the entire amount of taxes due is not paid prior to the delinquency date for such taxes, the entire property shall be subject to the tax lien and enforcement by a tax sale or other legally authorized procedures. Unless partial payment is made by electronic transfer of funds, if the county trustee accepts partial payment within ten (10) days of the delinquency date, or at any time following such delinquency date, then prior to accepting such payment the county trustee must inform the taxpayer of the delinquency date and must advise such taxpayer that the property may be subjected to tax lien and enforcement by tax sale or other legally authorized procedures. (4) Direct bank transfers and partial payments are subject to the following guidelines: (A) Vouchers issued pursuant to the tax relief program shall be used as all or a portion of the final payment; (B) A receipt shall be issued to the taxpayer for any partial payment of taxes. The receipt shall state that: (i) The payment is a partial payment of property taxes; (ii) The balance owing on such taxes that must be paid prior to the delinquency date; and (iii) A failure to pay the entire amount of the taxes prior to the delinquency date subjects any unpaid taxes to the interest applicable to delinquent taxes and subjects the entire property on which there is a lien for taxes to a tax sale. The final partial payment shall show that a zero (0) balance is owing or shall state that the taxes are paid in full. Receipts shall also be sent to the taxpayer for payments made by direct bank transfer of funds; and (C) In any county having a metropolitan form of government and a population in excess of five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census, the trustee may set a minimum requirement of no more than the lesser of fifteen percent (15%) or twenty-five dollars ($25.00) for any partial payment.
(1) Any county trustee may accept partial payments of property taxes.
(2) Prior to any county trustee accepting partial payment of property taxes, the county trustee shall file a plan with the comptroller of the treasury. The plan shall indicate that the county trustee's office has the accounting system technology to implement a program for partial payment of property taxes. The plan shall also indicate whether such a program will be implemented within the existing operating resources of the office or indicate prior approval of the county legislative body if additional operating resources are needed. This subdivision (e)(2) does not apply to any county which has implemented a partial payment program prior to April 19, 1995.
(3) A county trustee may accept taxes paid by electronic funds transfer, including, but not limited to, bank customer preauthorized payments, wire transfers or ACH credits. If the entire amount of taxes due is not paid prior to the delinquency date for such taxes, the entire property shall be subject to the tax lien and enforcement by a tax sale or other legally authorized procedures. Unless partial payment is made by electronic transfer of funds, if the county trustee accepts partial payment within ten (10) days of the delinquency date, or at any time following such delinquency date, then prior to accepting such payment the county trustee must inform the taxpayer of the delinquency date and must advise such taxpayer that the property may be subjected to tax lien and enforcement by tax sale or other legally authorized procedures.
(4) Direct bank transfers and partial payments are subject to the following guidelines: (A) Vouchers issued pursuant to the tax relief program shall be used as all or a portion of the final payment; (B) A receipt shall be issued to the taxpayer for any partial payment of taxes. The receipt shall state that: (i) The payment is a partial payment of property taxes; (ii) The balance owing on such taxes that must be paid prior to the delinquency date; and (iii) A failure to pay the entire amount of the taxes prior to the delinquency date subjects any unpaid taxes to the interest applicable to delinquent taxes and subjects the entire property on which there is a lien for taxes to a tax sale. The final partial payment shall show that a zero (0) balance is owing or shall state that the taxes are paid in full. Receipts shall also be sent to the taxpayer for payments made by direct bank transfer of funds; and (C) In any county having a metropolitan form of government and a population in excess of five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census, the trustee may set a minimum requirement of no more than the lesser of fifteen percent (15%) or twenty-five dollars ($25.00) for any partial payment.
(A) Vouchers issued pursuant to the tax relief program shall be used as all or a portion of the final payment;
(B) A receipt shall be issued to the taxpayer for any partial payment of taxes. The receipt shall state that: (i) The payment is a partial payment of property taxes; (ii) The balance owing on such taxes that must be paid prior to the delinquency date; and (iii) A failure to pay the entire amount of the taxes prior to the delinquency date subjects any unpaid taxes to the interest applicable to delinquent taxes and subjects the entire property on which there is a lien for taxes to a tax sale. The final partial payment shall show that a zero (0) balance is owing or shall state that the taxes are paid in full. Receipts shall also be sent to the taxpayer for payments made by direct bank transfer of funds; and
(i) The payment is a partial payment of property taxes;
(ii) The balance owing on such taxes that must be paid prior to the delinquency date; and
(iii) A failure to pay the entire amount of the taxes prior to the delinquency date subjects any unpaid taxes to the interest applicable to delinquent taxes and subjects the entire property on which there is a lien for taxes to a tax sale. The final partial payment shall show that a zero (0) balance is owing or shall state that the taxes are paid in full. Receipts shall also be sent to the taxpayer for payments made by direct bank transfer of funds; and
(C) In any county having a metropolitan form of government and a population in excess of five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census, the trustee may set a minimum requirement of no more than the lesser of fifteen percent (15%) or twenty-five dollars ($25.00) for any partial payment.
Amended by 2019 Tenn. Acts, ch. 220,Secs.s3, s4, s5, s6 eff. 7/1/2019.
Amended by 2019 Tenn. Acts, ch. 170,s 1, eff. 4/18/2019.
Acts 1875, ch. 91, § 1; 1907, ch. 602, § 47; integrated in Shan., § 865a1; Code 1932, § 1546; modified; T.C.A. (orig. ed.), § 67-1104; Acts 1987, ch. 346, § 4; 1993, ch. 78, § 1; 1993, ch. 315, § 23; 1994, ch. 812, § 1; 1995, ch. 111, §§ 1, 2; 1995, ch. 259, § 1; 1996, ch. 787, §§ 1, 5, 8; 1997, ch. 187, §§ 1-3.
Tenn. Code Ann. § 67-1-101 — TN Code / Title 67 / Chapter 1 / Section 67-1-101
Liberal construction of title - Incidental powers of commissioner - Chapter definitions
Status: in_force

(a) It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue. (b) The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title. (c) As used in this chapter, unless the context otherwise requires: (1) "Commissioner" means the commissioner of revenue; and (2) "Department" means the department of revenue. Amended by 2017 Tenn. Acts, ch. 457,s 2, eff. 7/1/2017. Acts 1919, ch. 1, § 16; 1921, ch. 113, § 20; impl. am. Acts 1923, ch. 7, §§ 2, 19, 24, 25; Shan. Supp., § 809a27; mod. Code 1932, § 1462; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 599, § 3; T.C.A. (orig. ed.), § 67-107.
(a) It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue.
(b) The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title.
(c) As used in this chapter, unless the context otherwise requires: (1) "Commissioner" means the commissioner of revenue; and (2) "Department" means the department of revenue.
(1) "Commissioner" means the commissioner of revenue; and
(2) "Department" means the department of revenue.
Amended by 2017 Tenn. Acts, ch. 457,s 2, eff. 7/1/2017.
Acts 1919, ch. 1, § 16; 1921, ch. 113, § 20; impl. am. Acts 1923, ch. 7, §§ 2, 19, 24, 25; Shan. Supp., § 809a27; mod. Code 1932, § 1462; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 599, § 3; T.C.A. (orig. ed.), § 67-107.
Tenn. Code Ann. § 67-6-905 — TN Code / Title 67 / Chapter 6 / Section 67-6-905
Source of sales of telecommunication services - Definitions
Status: in_force

(a) As used in this section, unless the context otherwise requires: (1) "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99 , in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft; (2) "Ancillary services" means services that are associated with, or incidental to, the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance service, vertical service, and voice mail service; (3) "Call-by-call basis" means any method of charging for telecommunications services where the price is measured by individual calls; (4) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points; (5) "Conference bridging service": (A) Means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number; and (B) Does not include the telecommunications services used to reach the conference bridge; (6) "Customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunication service, but this provision only applies for the purpose of sourcing sales of telecommunications services under this section. "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area; (7) "Customer channel termination point" means the location where the customer either inputs or receives the communications; (8) "Detailed telecommunications billing service" means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement; (9) "Directory assistance service" means an ancillary service of providing telephone number information and address information; (10) "End user" means the person who utilizes the telecommunication service. In the case of an entity, "end user" means the individual who utilizes the service on behalf of the entity; (11) "Home service provider" means the same as that term is defined in 4 U.S.C. § 124(5) ; (12) "Mobile telecommunications service" means the same as that term is defined in 4 U.S.C. § 124(7) ; (13) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider; (14) "Post-paid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to which a telephone number which is not associated with the origination or termination of the telecommunications service. A post-paid calling service includes a telecommunications service that would be a prepaid calling service except it is not exclusively a telecommunication service; (15) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount; (16) "Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service, as well as other non-telecommunications services, including the download of digital products delivered electronically, content and ancillary services, which must be paid for in advance, that is sold in predetermined units or dollars, of which the number declines with use in a known amount; (17) "Private communication service" means a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels; (18) "Service address" means: (A) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid; (B) If the location in subdivision (a)(18)(A) is not known, service address means the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller; and (C) If the locations in subdivisions (a)(18)(A) and (a)(18)(B) are not known, the service address means the location of the customer's place of primary use; (19) "Vertical service" means an ancillary service that is offered in connection with one (1) or more telecommunications services, and that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services; and (20) "Voice mail service": (A) Means an ancillary service that enables the customer to store, send, or receive recorded messages; and (B) Does not include vertical services that the customer may be required to have in order to utilize the voice mail service. (b) Except for the defined telecommunication services in subsection (d), the sale of telecommunication service sold on a call-by-call basis shall be sourced to each level of taxing jurisdiction where the call: (1) Originates and terminates in that jurisdiction; or (2) Either originates or terminates and in which the service address is also located. (c) Except for the defined telecommunication services in subsection (d), a sale of telecommunications services sold on a basis other than a call-by-call basis and ancillary services are sourced to the customer's place of primary use. (d) The sale of the following telecommunication services shall be sourced to each level of taxing jurisdiction as follows: (1) A sale of mobile telecommunications services other than air-to-ground radiotelephone service is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act ( 4 U.S.C. §§ 116 - 126 ); (2) A sale of post-paid calling service is sourced to the origination point of the telecommunications signal as first identified by either: (A) The seller's telecommunications system; or (B) Information received by the seller from its service provider, where the system used to transport such signals is not that of the seller; (3) A sale of a private communication service is sourced as follows: (A) Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located; (B) Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located; (C) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segment of channel are separately charged is sourced fifty percent (50%) in each level of jurisdiction in which the customer channel termination points are located; and (D) Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points. (e) A sale of a prepaid calling service, or a sale of a prepaid wireless calling service, is sourced in accordance with: (1) Section 67-6-903 when sold from a place of business within the physical limits of this state; and (2) Section 67-6-902(a)(2) when sold from out of state into this state; provided, however, that, in the case of a sale of prepaid wireless calling service, the rule provided in § 67-6-902(a)(2)(E) includes as an option the location associated with the mobile telephone number. Amended by 2023 Tenn. Acts, ch. 377, s 32, eff. 7/1/2024. Amended by 2023 Tenn. Acts, ch. 377, s 31, eff. 7/1/2024. Amended by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 2003 , ch. 357, § 74; 2004, ch. 782, § 14; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 74; 2007 , ch. 602, §§ 51, 53, 176; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
(a) As used in this section, unless the context otherwise requires: (1) "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99 , in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft; (2) "Ancillary services" means services that are associated with, or incidental to, the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance service, vertical service, and voice mail service; (3) "Call-by-call basis" means any method of charging for telecommunications services where the price is measured by individual calls; (4) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points; (5) "Conference bridging service": (A) Means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number; and (B) Does not include the telecommunications services used to reach the conference bridge; (6) "Customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunication service, but this provision only applies for the purpose of sourcing sales of telecommunications services under this section. "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area; (7) "Customer channel termination point" means the location where the customer either inputs or receives the communications; (8) "Detailed telecommunications billing service" means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement; (9) "Directory assistance service" means an ancillary service of providing telephone number information and address information; (10) "End user" means the person who utilizes the telecommunication service. In the case of an entity, "end user" means the individual who utilizes the service on behalf of the entity; (11) "Home service provider" means the same as that term is defined in 4 U.S.C. § 124(5) ; (12) "Mobile telecommunications service" means the same as that term is defined in 4 U.S.C. § 124(7) ; (13) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider; (14) "Post-paid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to which a telephone number which is not associated with the origination or termination of the telecommunications service. A post-paid calling service includes a telecommunications service that would be a prepaid calling service except it is not exclusively a telecommunication service; (15) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount; (16) "Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service, as well as other non-telecommunications services, including the download of digital products delivered electronically, content and ancillary services, which must be paid for in advance, that is sold in predetermined units or dollars, of which the number declines with use in a known amount; (17) "Private communication service" means a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels; (18) "Service address" means: (A) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid; (B) If the location in subdivision (a)(18)(A) is not known, service address means the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller; and (C) If the locations in subdivisions (a)(18)(A) and (a)(18)(B) are not known, the service address means the location of the customer's place of primary use; (19) "Vertical service" means an ancillary service that is offered in connection with one (1) or more telecommunications services, and that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services; and (20) "Voice mail service": (A) Means an ancillary service that enables the customer to store, send, or receive recorded messages; and (B) Does not include vertical services that the customer may be required to have in order to utilize the voice mail service.
(1) "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99 , in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft;
(2) "Ancillary services" means services that are associated with, or incidental to, the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance service, vertical service, and voice mail service;
(3) "Call-by-call basis" means any method of charging for telecommunications services where the price is measured by individual calls;
(4) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points;
(5) "Conference bridging service": (A) Means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number; and (B) Does not include the telecommunications services used to reach the conference bridge;
(A) Means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number; and
(B) Does not include the telecommunications services used to reach the conference bridge;
(6) "Customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunication service, but this provision only applies for the purpose of sourcing sales of telecommunications services under this section. "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area;
(7) "Customer channel termination point" means the location where the customer either inputs or receives the communications;
(8) "Detailed telecommunications billing service" means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement;
(9) "Directory assistance service" means an ancillary service of providing telephone number information and address information;
(10) "End user" means the person who utilizes the telecommunication service. In the case of an entity, "end user" means the individual who utilizes the service on behalf of the entity;
(11) "Home service provider" means the same as that term is defined in 4 U.S.C. § 124(5) ;
(12) "Mobile telecommunications service" means the same as that term is defined in 4 U.S.C. § 124(7) ;
(13) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider;
(14) "Post-paid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to which a telephone number which is not associated with the origination or termination of the telecommunications service. A post-paid calling service includes a telecommunications service that would be a prepaid calling service except it is not exclusively a telecommunication service;
(15) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount;
(16) "Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service, as well as other non-telecommunications services, including the download of digital products delivered electronically, content and ancillary services, which must be paid for in advance, that is sold in predetermined units or dollars, of which the number declines with use in a known amount;
(17) "Private communication service" means a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels;
(18) "Service address" means: (A) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid; (B) If the location in subdivision (a)(18)(A) is not known, service address means the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller; and (C) If the locations in subdivisions (a)(18)(A) and (a)(18)(B) are not known, the service address means the location of the customer's place of primary use;
(A) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid;
(B) If the location in subdivision (a)(18)(A) is not known, service address means the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller; and
(C) If the locations in subdivisions (a)(18)(A) and (a)(18)(B) are not known, the service address means the location of the customer's place of primary use;
(19) "Vertical service" means an ancillary service that is offered in connection with one (1) or more telecommunications services, and that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services; and
(20) "Voice mail service": (A) Means an ancillary service that enables the customer to store, send, or receive recorded messages; and (B) Does not include vertical services that the customer may be required to have in order to utilize the voice mail service.
(A) Means an ancillary service that enables the customer to store, send, or receive recorded messages; and
(B) Does not include vertical services that the customer may be required to have in order to utilize the voice mail service.
(b) Except for the defined telecommunication services in subsection (d), the sale of telecommunication service sold on a call-by-call basis shall be sourced to each level of taxing jurisdiction where the call: (1) Originates and terminates in that jurisdiction; or (2) Either originates or terminates and in which the service address is also located.
(1) Originates and terminates in that jurisdiction; or
(2) Either originates or terminates and in which the service address is also located.
(c) Except for the defined telecommunication services in subsection (d), a sale of telecommunications services sold on a basis other than a call-by-call basis and ancillary services are sourced to the customer's place of primary use.
(d) The sale of the following telecommunication services shall be sourced to each level of taxing jurisdiction as follows: (1) A sale of mobile telecommunications services other than air-to-ground radiotelephone service is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act ( 4 U.S.C. §§ 116 - 126 ); (2) A sale of post-paid calling service is sourced to the origination point of the telecommunications signal as first identified by either: (A) The seller's telecommunications system; or (B) Information received by the seller from its service provider, where the system used to transport such signals is not that of the seller; (3) A sale of a private communication service is sourced as follows: (A) Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located; (B) Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located; (C) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segment of channel are separately charged is sourced fifty percent (50%) in each level of jurisdiction in which the customer channel termination points are located; and (D) Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.
(1) A sale of mobile telecommunications services other than air-to-ground radiotelephone service is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act ( 4 U.S.C. §§ 116 - 126 );
(2) A sale of post-paid calling service is sourced to the origination point of the telecommunications signal as first identified by either: (A) The seller's telecommunications system; or (B) Information received by the seller from its service provider, where the system used to transport such signals is not that of the seller;
(A) The seller's telecommunications system; or
(B) Information received by the seller from its service provider, where the system used to transport such signals is not that of the seller;
(3) A sale of a private communication service is sourced as follows: (A) Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located; (B) Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located; (C) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segment of channel are separately charged is sourced fifty percent (50%) in each level of jurisdiction in which the customer channel termination points are located; and (D) Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.
(A) Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located;
(B) Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located;
(C) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segment of channel are separately charged is sourced fifty percent (50%) in each level of jurisdiction in which the customer channel termination points are located; and
(D) Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.
(e) A sale of a prepaid calling service, or a sale of a prepaid wireless calling service, is sourced in accordance with: (1) Section 67-6-903 when sold from a place of business within the physical limits of this state; and (2) Section 67-6-902(a)(2) when sold from out of state into this state; provided, however, that, in the case of a sale of prepaid wireless calling service, the rule provided in § 67-6-902(a)(2)(E) includes as an option the location associated with the mobile telephone number.
(1) Section 67-6-903 when sold from a place of business within the physical limits of this state; and
(2) Section 67-6-902(a)(2) when sold from out of state into this state; provided, however, that, in the case of a sale of prepaid wireless calling service, the rule provided in § 67-6-902(a)(2)(E) includes as an option the location associated with the mobile telephone number.
Amended by 2023 Tenn. Acts, ch. 377, s 32, eff. 7/1/2024.
Amended by 2023 Tenn. Acts, ch. 377, s 31, eff. 7/1/2024.
Amended by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2003 , ch. 357, § 74; 2004, ch. 782, § 14; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 74; 2007 , ch. 602, §§ 51, 53, 176; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
Tenn. Code Ann. § 67-3-609 — TN Code / Title 67 / Chapter 3 / Section 67-3-609
Bond for payment of taxes required - Amount - Combination bonds - Exemptions
Status: in_force

(a) The application for a license under this part, or a permit under part 11 of this chapter, shall be accompanied by a bond, payable to the state of Tennessee, in the penal amount determined under subsection (b). The bond shall be void if the applicant pays to the commissioner all taxes and fees on petroleum products under this chapter, together with interest and penalties on the taxes and fees that accrue against the applicant. (b) The penal amount of the bond shall be not less than the greater of one thousand dollars ($1,000) or three (3) times the amount of the tax required to be paid monthly by the person. The monthly amount shall be determined by averaging the tax over a period of six (6) months immediately preceding the execution of the bond. If a person has not been in business for a period of six (6) months, the penal amount of the bond shall be determined on the average monthly tax during the actual time the person has been engaged in business or on the estimated average monthly tax; however, the bond shall not be less than fifty thousand dollars ($50,000). The commissioner may, at any time, require an increase in the penal amount of the bond, if the commissioner deems such increase necessary to safeguard the revenues of the state, but in no event shall the bond exceed the sum of one million dollars ($1,000,000). (c) A person required to execute more than one (1) bond, whether required in order to become a licensee or to be eligible for an exemption or refund under part 4 of this chapter, may combine the total amount of each of the bonds into a single bond, which shall be conditioned upon payment of all petroleum products taxes, fees, penalties and interest that may accrue against the person. The penal amount of any combination bond shall be determined in the manner provided in subsection (b), but shall in no case be less than three thousand dollars ($3,000) nor more than two million dollars ($2,000,000). (d) Licensees who seek exemption or refunds under part 4 of this chapter and who do not accrue liability as suppliers and/or importers, instead of the provisions set out in subsection (b), shall post a minimum bond of one thousand dollars ($1,000). The commissioner may, at any time, require additional bond if the commissioner deems such bond necessary to safeguard the revenues of the state. In no event shall the bond exceed the sum of one million dollars ($1,000,000). (e) If the required maximum penal amount of the bond in subsection (b) exceeds one hundred thousand dollars ($100,000) or if the required maximum penal amount of the bond in subsection (c) 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 indicates that lowering the penal amount of the bond would not result in a substantially increased risk of loss to the state. The required maximum penal amount of the bond in subsection (b) may not, however, be reduced to an amount less than one hundred thousand dollars ($100,000), and the required maximum penal amount of the bond in subsection (c) may not be reduced to an amount less than two hundred thousand dollars ($200,000). (f) The bond may be a corporate surety bond or a personal surety bond; and, in either event, it shall be signed by the applicant as principal. If a corporate surety bond is executed, it shall be signed as surety by an authorized surety company licensed to do business in this state. (g) Instead of a personal or corporate surety on such bond required in subsection (a), the commissioner may allow the applicant to secure such bond by depositing collateral in the form of a certificate of deposit, or equivalent to a certificate of deposit, as accepted and authorized by the banking laws of Tennessee, that has a face value equal to the amount of the bond. Such collateral may be deposited with any authorized state depository designated by the commissioner. (h) An applicant may execute a bond with personal surety approved by the commissioner. The personal surety or sureties shall own real estate within the state, free and unencumbered, and with the assessed value equal to three (3) times the amount of the average monthly tax payment. The bond shall be registered in the register's office of the county in which the property is located, and the taxpayer shall be liable for all registration fees. The state shall have a lien against the property superior to all other liens attaching after the registration, which may be enforced by levy on the property of the taxpayer and the taxpayer's surety, and by sale of the property as now provided by law. A personal surety bond shall be executed on forms furnished by the commissioner and shall contain a sworn certificate of the county trustee showing the assessed valuation of the real estate and that all ad valorem taxes on it are paid. In the event the property is located within an incorporated town or city, the information shall also be furnished by sworn certificate of the proper municipal official. The bond shall also contain an abstract of title of the real estate described in the instrument, showing the exact status of title to the property for the preceding ten (10) years, and the abstract of title shall be signed and sworn to by the county register. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1709.
(a) The application for a license under this part, or a permit under part 11 of this chapter, shall be accompanied by a bond, payable to the state of Tennessee, in the penal amount determined under subsection (b). The bond shall be void if the applicant pays to the commissioner all taxes and fees on petroleum products under this chapter, together with interest and penalties on the taxes and fees that accrue against the applicant.
(b) The penal amount of the bond shall be not less than the greater of one thousand dollars ($1,000) or three (3) times the amount of the tax required to be paid monthly by the person. The monthly amount shall be determined by averaging the tax over a period of six (6) months immediately preceding the execution of the bond. If a person has not been in business for a period of six (6) months, the penal amount of the bond shall be determined on the average monthly tax during the actual time the person has been engaged in business or on the estimated average monthly tax; however, the bond shall not be less than fifty thousand dollars ($50,000). The commissioner may, at any time, require an increase in the penal amount of the bond, if the commissioner deems such increase necessary to safeguard the revenues of the state, but in no event shall the bond exceed the sum of one million dollars ($1,000,000).
(c) A person required to execute more than one (1) bond, whether required in order to become a licensee or to be eligible for an exemption or refund under part 4 of this chapter, may combine the total amount of each of the bonds into a single bond, which shall be conditioned upon payment of all petroleum products taxes, fees, penalties and interest that may accrue against the person. The penal amount of any combination bond shall be determined in the manner provided in subsection (b), but shall in no case be less than three thousand dollars ($3,000) nor more than two million dollars ($2,000,000).
(d) Licensees who seek exemption or refunds under part 4 of this chapter and who do not accrue liability as suppliers and/or importers, instead of the provisions set out in subsection (b), shall post a minimum bond of one thousand dollars ($1,000). The commissioner may, at any time, require additional bond if the commissioner deems such bond necessary to safeguard the revenues of the state. In no event shall the bond exceed the sum of one million dollars ($1,000,000).
(e) If the required maximum penal amount of the bond in subsection (b) exceeds one hundred thousand dollars ($100,000) or if the required maximum penal amount of the bond in subsection (c) 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 indicates that lowering the penal amount of the bond would not result in a substantially increased risk of loss to the state. The required maximum penal amount of the bond in subsection (b) may not, however, be reduced to an amount less than one hundred thousand dollars ($100,000), and the required maximum penal amount of the bond in subsection (c) may not be reduced to an amount less than two hundred thousand dollars ($200,000).
(f) The bond may be a corporate surety bond or a personal surety bond; and, in either event, it shall be signed by the applicant as principal. If a corporate surety bond is executed, it shall be signed as surety by an authorized surety company licensed to do business in this state.
(g) Instead of a personal or corporate surety on such bond required in subsection (a), the commissioner may allow the applicant to secure such bond by depositing collateral in the form of a certificate of deposit, or equivalent to a certificate of deposit, as accepted and authorized by the banking laws of Tennessee, that has a face value equal to the amount of the bond. Such collateral may be deposited with any authorized state depository designated by the commissioner.
(h) An applicant may execute a bond with personal surety approved by the commissioner. The personal surety or sureties shall own real estate within the state, free and unencumbered, and with the assessed value equal to three (3) times the amount of the average monthly tax payment. The bond shall be registered in the register's office of the county in which the property is located, and the taxpayer shall be liable for all registration fees. The state shall have a lien against the property superior to all other liens attaching after the registration, which may be enforced by levy on the property of the taxpayer and the taxpayer's surety, and by sale of the property as now provided by law. A personal surety bond shall be executed on forms furnished by the commissioner and shall contain a sworn certificate of the county trustee showing the assessed valuation of the real estate and that all ad valorem taxes on it are paid. In the event the property is located within an incorporated town or city, the information shall also be furnished by sworn certificate of the proper municipal official. The bond shall also contain an abstract of title of the real estate described in the instrument, showing the exact status of title to the property for the preceding ten (10) years, and the abstract of title shall be signed and sworn to by the county register.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1709.
Tenn. Code Ann. § 67-3-619 — TN Code / Title 67 / Chapter 3 / Section 67-3-619
Retailer's license for dyed diesel fuel
Status: in_force

Any person engaged in business in this state as a retailer as defined in part 1 of this chapter, who does not hold a license as a wholesaler, and who is in, or intends to engage in, the business of selling dyed diesel fuel to end users, shall first obtain a retailer's license under this chapter. Acts 2001, ch. 133, § 1; T.C.A., § 67-3-1719.
Any person engaged in business in this state as a retailer as defined in part 1 of this chapter, who does not hold a license as a wholesaler, and who is in, or intends to engage in, the business of selling dyed diesel fuel to end users, shall first obtain a retailer's license under this chapter.
Acts 2001, ch. 133, § 1; T.C.A., § 67-3-1719.
Tenn. Code Ann. § 67-4-603 — TN Code / Title 67 / Chapter 4 / Section 67-4-603
Collection
Status: in_force

(a) The clerks of the various courts shall collect the various privilege taxes imposed by § 67-4-602 in the following manner: (1) Upon the commencement of an original civil action, from the plaintiff, except when such action is brought pursuant to a pauper's oath; (2) Upon a finding of guilt, plea of guilty, or submission to fine in a criminal action from the defendant; (3) Upon the filing in any civil action of an appeal, or of an appeal in the nature of a writ of error or certiorari, from one court to another, from the appellant, except when such appeal is brought pursuant to a pauper's oath; (4) Upon judgment against the defendant in any original civil action brought by a city or county of the state of Tennessee or by the state of Tennessee from the defendant; or (5) Upon judgment or final decree against the appellee in any action on an appeal or on an appeal in the nature of a writ of error or certiorari, where the appellant is a city or county of the state of Tennessee or the state of Tennessee from the appellee. (b) (1) When any defendant in a criminal action is liable to pay the applicable privilege tax, the clerk of the court shall certify to the commissioner of correction, the county sheriff or the board of workhouse commissioners, as applicable, whether payment of the tax has been made. Such certification shall be in such form as the commissioner, the county sheriff or the board of workhouse commissioners, as applicable, shall direct. The commissioner, the county sheriff, or the board of workhouse commissioners, as applicable, shall then cause any amount owing to be collected from the inmate during the inmate's period of confinement by the department or at the county jail or county workhouse, as applicable. The commissioner, the county sheriff and the board shall retain all records relating to amounts collected for the payment of the privilege tax on litigation for a period of four (4) years. Such records may be examined by the commissioner of revenue or the commissioner's delegate, pursuant to chapter 1, part 14 of this title. (2) The commissioner of correction, the county sheriff, or the board of workhouse commissioners shall collect and pay over to the clerk of the court in which the defendant was convicted any amount collected, and the clerk of the court shall apply such amount to reducing the liability of the defendant for the privilege tax on litigation, and shall report and pay over this amount to the department of revenue in the same manner as the clerk of the court is required to collect and pay over taxes to the department of revenue as provided for in parts 2 and 3 of this chapter. (c) The tax imposed by § 67-4-602 shall be paid out of the first moneys collected in each case, and may be collected in the same manner as costs are collected, but the tax imposed by § 67-4-602 shall not be deemed to be costs. (d) Any moneys collected by the clerk of the court pursuant to subsection (a) for the payment of the privilege tax on litigation imposed pursuant to § 67-4-602 , or pursuant to § 40-24-107 shall be equally divided between the two (2) privilege taxes and paid and reported to the department of revenue in such manner. At such time as the amount owed for either tax is fully paid, any additional money collected shall be paid and reported for the purpose of extinguishing the remaining tax on litigation. (e) For purposes of subdivision (a)(3), the time of filing in any civil action of an appeal shall be deemed to be the time of the docketing of the appeal in the appellate court. The litigation taxes to be collected under this section in any appeal to the court of appeals or the supreme court shall be collected by the clerk of the appellate courts upon the docketing of the appeal in the appellate court. (f) The clerks of the various courts shall collect and remit the various privilege taxes on litigation, as well as the various fines, fees and court costs that are remitted to the state, and shall report them on forms prescribed by the commissioner. Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 1994, ch. 967, § 2; 2002, ch. 559, §§ 1, 2; 2005, ch. 429, § 25.
(a) The clerks of the various courts shall collect the various privilege taxes imposed by § 67-4-602 in the following manner: (1) Upon the commencement of an original civil action, from the plaintiff, except when such action is brought pursuant to a pauper's oath; (2) Upon a finding of guilt, plea of guilty, or submission to fine in a criminal action from the defendant; (3) Upon the filing in any civil action of an appeal, or of an appeal in the nature of a writ of error or certiorari, from one court to another, from the appellant, except when such appeal is brought pursuant to a pauper's oath; (4) Upon judgment against the defendant in any original civil action brought by a city or county of the state of Tennessee or by the state of Tennessee from the defendant; or (5) Upon judgment or final decree against the appellee in any action on an appeal or on an appeal in the nature of a writ of error or certiorari, where the appellant is a city or county of the state of Tennessee or the state of Tennessee from the appellee.
(1) Upon the commencement of an original civil action, from the plaintiff, except when such action is brought pursuant to a pauper's oath;
(2) Upon a finding of guilt, plea of guilty, or submission to fine in a criminal action from the defendant;
(3) Upon the filing in any civil action of an appeal, or of an appeal in the nature of a writ of error or certiorari, from one court to another, from the appellant, except when such appeal is brought pursuant to a pauper's oath;
(4) Upon judgment against the defendant in any original civil action brought by a city or county of the state of Tennessee or by the state of Tennessee from the defendant; or
(5) Upon judgment or final decree against the appellee in any action on an appeal or on an appeal in the nature of a writ of error or certiorari, where the appellant is a city or county of the state of Tennessee or the state of Tennessee from the appellee.
(b) (1) When any defendant in a criminal action is liable to pay the applicable privilege tax, the clerk of the court shall certify to the commissioner of correction, the county sheriff or the board of workhouse commissioners, as applicable, whether payment of the tax has been made. Such certification shall be in such form as the commissioner, the county sheriff or the board of workhouse commissioners, as applicable, shall direct. The commissioner, the county sheriff, or the board of workhouse commissioners, as applicable, shall then cause any amount owing to be collected from the inmate during the inmate's period of confinement by the department or at the county jail or county workhouse, as applicable. The commissioner, the county sheriff and the board shall retain all records relating to amounts collected for the payment of the privilege tax on litigation for a period of four (4) years. Such records may be examined by the commissioner of revenue or the commissioner's delegate, pursuant to chapter 1, part 14 of this title. (2) The commissioner of correction, the county sheriff, or the board of workhouse commissioners shall collect and pay over to the clerk of the court in which the defendant was convicted any amount collected, and the clerk of the court shall apply such amount to reducing the liability of the defendant for the privilege tax on litigation, and shall report and pay over this amount to the department of revenue in the same manner as the clerk of the court is required to collect and pay over taxes to the department of revenue as provided for in parts 2 and 3 of this chapter.
(1) When any defendant in a criminal action is liable to pay the applicable privilege tax, the clerk of the court shall certify to the commissioner of correction, the county sheriff or the board of workhouse commissioners, as applicable, whether payment of the tax has been made. Such certification shall be in such form as the commissioner, the county sheriff or the board of workhouse commissioners, as applicable, shall direct. The commissioner, the county sheriff, or the board of workhouse commissioners, as applicable, shall then cause any amount owing to be collected from the inmate during the inmate's period of confinement by the department or at the county jail or county workhouse, as applicable. The commissioner, the county sheriff and the board shall retain all records relating to amounts collected for the payment of the privilege tax on litigation for a period of four (4) years. Such records may be examined by the commissioner of revenue or the commissioner's delegate, pursuant to chapter 1, part 14 of this title.
(2) The commissioner of correction, the county sheriff, or the board of workhouse commissioners shall collect and pay over to the clerk of the court in which the defendant was convicted any amount collected, and the clerk of the court shall apply such amount to reducing the liability of the defendant for the privilege tax on litigation, and shall report and pay over this amount to the department of revenue in the same manner as the clerk of the court is required to collect and pay over taxes to the department of revenue as provided for in parts 2 and 3 of this chapter.
(c) The tax imposed by § 67-4-602 shall be paid out of the first moneys collected in each case, and may be collected in the same manner as costs are collected, but the tax imposed by § 67-4-602 shall not be deemed to be costs.
(d) Any moneys collected by the clerk of the court pursuant to subsection (a) for the payment of the privilege tax on litigation imposed pursuant to § 67-4-602 , or pursuant to § 40-24-107 shall be equally divided between the two (2) privilege taxes and paid and reported to the department of revenue in such manner. At such time as the amount owed for either tax is fully paid, any additional money collected shall be paid and reported for the purpose of extinguishing the remaining tax on litigation.
(e) For purposes of subdivision (a)(3), the time of filing in any civil action of an appeal shall be deemed to be the time of the docketing of the appeal in the appellate court. The litigation taxes to be collected under this section in any appeal to the court of appeals or the supreme court shall be collected by the clerk of the appellate courts upon the docketing of the appeal in the appellate court.
(f) The clerks of the various courts shall collect and remit the various privilege taxes on litigation, as well as the various fines, fees and court costs that are remitted to the state, and shall report them on forms prescribed by the commissioner.
Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 1994, ch. 967, § 2; 2002, ch. 559, §§ 1, 2; 2005, ch. 429, § 25.
Tenn. Code Ann. § 67-5-1005 — TN Code / Title 67 / Chapter 5 / Section 67-5-1005
Classification of agricultural land
Status: in_force

(a) (1) Any owner of land may apply for its classification as agricultural by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as agricultural the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00). (2) The assessor shall determine whether such land is agricultural land, and, if such a determination is made, the assessor shall classify and include it as such on the county tax roll. (3) In determining whether any land is agricultural land, the assessor of property shall take into account, among other things, the acreage of such land, the productivity of such land, and the portion thereof in actual use for farming or held for farming or agricultural operation. The assessor may presume that a tract of land is used as agricultural land, if the land produces gross agricultural income averaging at least one thousand five hundred dollars ($1,500) per year over any three-year period in which the land is so classified. The presumption may be rebutted, notwithstanding the level of agricultural income by evidence indicating whether the property is used as "agricultural land" as defined in this part. (4) In determining whether land is agricultural land, the assessor of property shall take into account whether the land is enrolled in a conservation program administered by the United States department of agriculture, whether the land is in a conservation easement as defined by § 66-9-303 , or whether the land is restricted by § 68-212-225 , if, at the time of its enrollment, the land was classified as agricultural land by the assessor of property. (b) An application for classification of land as agricultural land shall be made upon a form prescribed by the state board of equalization and shall set forth a description of the land, a general description of the use to which it is being put, and such other information as the assessor may require to aid the assessor in determining whether the land qualifies for classification as agricultural land. (c) The assessor shall verify actual agricultural uses claimed for the property during the on-site review provided under § 67-5-1601 . The assessor may at any time require other proof of use or ownership necessary to verify compliance with this part. (d) Any person aggrieved by the denial of any application for the classification of land as agricultural land has the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the actions of assessors of property or boards of equalization. Amended by 2023 Tenn. Acts, ch. 456, s 1, eff. 5/17/2023. Amended by 2021 Tenn. Acts, ch. 383, s 1, eff. 5/11/2021. Acts 1976, ch. 782, § 5; T.C.A., § 67-654; Acts 1989, ch. 56, § 1; 1992, ch. 661, §§ 6, 7; 1994, ch. 838, § 1; 1996, ch. 707, § 1; 1999, ch. 141, §§ 2, 3; 2001, ch. 152, § 1; 2008 , ch. 971, § 1; 2008 , ch. 1161, § 2.
(a) (1) Any owner of land may apply for its classification as agricultural by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as agricultural the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00). (2) The assessor shall determine whether such land is agricultural land, and, if such a determination is made, the assessor shall classify and include it as such on the county tax roll. (3) In determining whether any land is agricultural land, the assessor of property shall take into account, among other things, the acreage of such land, the productivity of such land, and the portion thereof in actual use for farming or held for farming or agricultural operation. The assessor may presume that a tract of land is used as agricultural land, if the land produces gross agricultural income averaging at least one thousand five hundred dollars ($1,500) per year over any three-year period in which the land is so classified. The presumption may be rebutted, notwithstanding the level of agricultural income by evidence indicating whether the property is used as "agricultural land" as defined in this part. (4) In determining whether land is agricultural land, the assessor of property shall take into account whether the land is enrolled in a conservation program administered by the United States department of agriculture, whether the land is in a conservation easement as defined by § 66-9-303 , or whether the land is restricted by § 68-212-225 , if, at the time of its enrollment, the land was classified as agricultural land by the assessor of property.
(1) Any owner of land may apply for its classification as agricultural by filing a written application with the assessor of property. The application must be filed by March 15. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as agricultural the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00).
(2) The assessor shall determine whether such land is agricultural land, and, if such a determination is made, the assessor shall classify and include it as such on the county tax roll.
(3) In determining whether any land is agricultural land, the assessor of property shall take into account, among other things, the acreage of such land, the productivity of such land, and the portion thereof in actual use for farming or held for farming or agricultural operation. The assessor may presume that a tract of land is used as agricultural land, if the land produces gross agricultural income averaging at least one thousand five hundred dollars ($1,500) per year over any three-year period in which the land is so classified. The presumption may be rebutted, notwithstanding the level of agricultural income by evidence indicating whether the property is used as "agricultural land" as defined in this part.
(4) In determining whether land is agricultural land, the assessor of property shall take into account whether the land is enrolled in a conservation program administered by the United States department of agriculture, whether the land is in a conservation easement as defined by § 66-9-303 , or whether the land is restricted by § 68-212-225 , if, at the time of its enrollment, the land was classified as agricultural land by the assessor of property.
(b) An application for classification of land as agricultural land shall be made upon a form prescribed by the state board of equalization and shall set forth a description of the land, a general description of the use to which it is being put, and such other information as the assessor may require to aid the assessor in determining whether the land qualifies for classification as agricultural land.
(c) The assessor shall verify actual agricultural uses claimed for the property during the on-site review provided under § 67-5-1601 . The assessor may at any time require other proof of use or ownership necessary to verify compliance with this part.
(d) Any person aggrieved by the denial of any application for the classification of land as agricultural land has the same rights and remedies for appeal and relief as are provided in the general statutes for taxpayers claiming to be aggrieved by the actions of assessors of property or boards of equalization.
Amended by 2023 Tenn. Acts, ch. 456, s 1, eff. 5/17/2023.
Amended by 2021 Tenn. Acts, ch. 383, s 1, eff. 5/11/2021.
Acts 1976, ch. 782, § 5; T.C.A., § 67-654; Acts 1989, ch. 56, § 1; 1992, ch. 661, §§ 6, 7; 1994, ch. 838, § 1; 1996, ch. 707, § 1; 1999, ch. 141, §§ 2, 3; 2001, ch. 152, § 1; 2008 , ch. 971, § 1; 2008 , ch. 1161, § 2.
Tenn. Code Ann. § 67-8-310 — TN Code / Title 67 / Chapter 8 / Section 67-8-310
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Future, contingent or limited estates, income, interest or annuities - Valuation
Status: in_force

(a) The value of every future, contingent or limited estate, income, interest or annuity for any life or lives in being shall, so far as possible, be determined by the rule, method and standard of mortality and of value set forth in the actuarial tables of mortality in use by the internal revenue service for federal estate tax purposes at the time of the decedent's death. The value of the interest remaining after any such temporary interest shall be determined by deducting the computed value of the temporary estate from the value of the entire property in which such interest exists. Unless otherwise provided by the transferor, the tax on such temporary interests and remainders shall be payable out of the property in which such temporary interests and remainders exist. (b) In the event the internal revenue service issues regulations at any time that provide for an election between tables, such election shall be available at the same time and in the same manner to the personal representative of the estate with respect to the state inheritance tax return, and shall be allowed by the commissioner upon the filing of a duplicate copy of the election filed with the internal revenue service. Acts 1929 (Ex. Sess.), ch. 29, § 2(6); Code 1932, § 1270; Acts 1978, ch. 731, § 8; T.C.A. (orig. ed.), § 30-1613; Acts 1984, ch. 678, §§ 2, 4.
(a) The value of every future, contingent or limited estate, income, interest or annuity for any life or lives in being shall, so far as possible, be determined by the rule, method and standard of mortality and of value set forth in the actuarial tables of mortality in use by the internal revenue service for federal estate tax purposes at the time of the decedent's death. The value of the interest remaining after any such temporary interest shall be determined by deducting the computed value of the temporary estate from the value of the entire property in which such interest exists. Unless otherwise provided by the transferor, the tax on such temporary interests and remainders shall be payable out of the property in which such temporary interests and remainders exist.
(b) In the event the internal revenue service issues regulations at any time that provide for an election between tables, such election shall be available at the same time and in the same manner to the personal representative of the estate with respect to the state inheritance tax return, and shall be allowed by the commissioner upon the filing of a duplicate copy of the election filed with the internal revenue service.
Acts 1929 (Ex. Sess.), ch. 29, § 2(6); Code 1932, § 1270; Acts 1978, ch. 731, § 8; T.C.A. (orig. ed.), § 30-1613; Acts 1984, ch. 678, §§ 2, 4.
Tenn. Code Ann. § 67-4-1101 — TN Code / Title 67 / Chapter 4 / Section 67-4-1101
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Commissioner" means the commissioner of revenue; (2) "Department" means the department of revenue; (3) "Person" includes: (A) Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government; and (B) Any legal successor, representative, agent, or agency of the entities included within the definition of "person" in subdivision (3)(A); (4) "Produce" means to: (A) Manufacture, make, produce, or refine special nuclear material; (B) Separate special nuclear material from other substances in which such material may be contained; or (C) Make or to produce new special nuclear material; (5) "Separative work units" means the measure of effort expended to separate a given quantity of uranium, feed material, into two (2) fractions, one a product fraction containing a higher concentration of U-235 than the feed material, and the other a tails fraction, containing a lower concentration of U-235; and (6) "Special nuclear material" means: (A) Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954 ( 42 U.S.C. § 2011 et seq.) but does not include "source material," as defined in that act; or (B) Any material artificially enriched by any of the isotopes in subdivision (6)(A), but does not include "source material," as defined in the Atomic Energy Act of 1954. Acts 1981, ch. 206, § 2; T.C.A., § 67-6201.
As used in this part, unless the context otherwise requires:
(1) "Commissioner" means the commissioner of revenue;
(2) "Department" means the department of revenue;
(3) "Person" includes: (A) Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government; and (B) Any legal successor, representative, agent, or agency of the entities included within the definition of "person" in subdivision (3)(A);
(A) Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government; and
(B) Any legal successor, representative, agent, or agency of the entities included within the definition of "person" in subdivision (3)(A);
(4) "Produce" means to: (A) Manufacture, make, produce, or refine special nuclear material; (B) Separate special nuclear material from other substances in which such material may be contained; or (C) Make or to produce new special nuclear material;
(A) Manufacture, make, produce, or refine special nuclear material;
(B) Separate special nuclear material from other substances in which such material may be contained; or
(C) Make or to produce new special nuclear material;
(5) "Separative work units" means the measure of effort expended to separate a given quantity of uranium, feed material, into two (2) fractions, one a product fraction containing a higher concentration of U-235 than the feed material, and the other a tails fraction, containing a lower concentration of U-235; and
(6) "Special nuclear material" means: (A) Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954 ( 42 U.S.C. § 2011 et seq.) but does not include "source material," as defined in that act; or (B) Any material artificially enriched by any of the isotopes in subdivision (6)(A), but does not include "source material," as defined in the Atomic Energy Act of 1954.
(A) Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954 ( 42 U.S.C. § 2011 et seq.) but does not include "source material," as defined in that act; or
(B) Any material artificially enriched by any of the isotopes in subdivision (6)(A), but does not include "source material," as defined in the Atomic Energy Act of 1954.
Acts 1981, ch. 206, § 2; T.C.A., § 67-6201.
Tenn. Code Ann. § 67-4-708 — TN Code / Title 67 / Chapter 4 / Section 67-4-708
Classifications
Status: in_force

Businesses, vocations and occupations that are taxable are set forth in the following classifications; provided, that each person shall be classified according to the dominant business activity: (1) Classification 1. Each person engaged in the business of making sales of the following: (A) Food and/or beer as defined in § 57-6-102 , generally destined for home preparation and consumption, except persons engaged in the business of selling delicatessens and candy at retail; and services performed by food brokers; (B) Lumber, building materials, tools, builders' hardware, paint and glass, electrical supplies, roofing materials, farm equipment, plumbing, heating and air conditioning equipment, and other basic lines of hardware; and sales of tangible personal property by persons operating service stations, except sales covered by subdivision (1)(D); (C) Hay, grain, feed, fertilizer, seeds, bulbs, nursery stock and other farm, lawn and garden supplies and tools; (D) Gasoline, diesel fuel and motor oils sold at retail; or (E) Gasoline and diesel fuel sold at wholesale; (2) Classification 2. Each person engaged in the business of making sales of the following: (A) New or used motor vehicles, parts and accessories, tires, batteries, motor boats and other watercraft, marine supplies, outboard motors, mobile homes and campers, motorcycles and go-carts; (B) Clothing, shoes, hats, underwear, and related articles for personal wear and adornment, except persons engaged in the business of selling at retail clothing to individual order; (C) Home furnishings, including persons engaged in the business of selling at retail, radios, television sets, record players, high-fidelity and sound reproducing equipment, musical instruments, phonograph records, pianos and sheet music. This classification includes household furniture, floor coverings and related products, draperies, curtains, upholstery, china, glassware and metalware for kitchen and table use, miscellaneous home furnishings, such as brooms, brushes, lamps and shades, electric and gas refrigerators, stoves and other household appliances; (D) Prescription drugs and patent medicines; (E) Coal, wood, ice, fuel oil and liquefied petroleum gas; (F) Tangible personal property not specifically enumerated or described elsewhere in this part; (G) Prepared food and drinks, including alcoholic beverages, for consumption on and/or off the premises; (H) Cut flowers and growing plants; or (I) Advertising specialties; (3) Classification 3. (A) Each person engaged in the business of making sales of the following: (i) Delicatessens and candy; (ii) Clothing made to individual order; (iii) Antique furniture, furnishings and objects of art; (iv) Books and magazines, stationery, accounting and legal forms, office forms and supplies, pens and pencils, school supplies and writing supplies; (v) Sporting goods and equipment, bicycles, and bicycle parts and accessories; (vi) Any combination of the lines of jewelry, such as diamonds and other precious stones mounted in precious materials, as rings, bracelets and brooches, sterling and plated silverware, watches and clocks; (vii) Cigars, cigarettes, tobacco and smokers supplies; (viii) Toys, games, and hobby kits and supplies; (ix) Cameras, films, and other photographic supplies and equipment; (x) Gift and novelty merchandise, souvenirs, and miscellaneous small art goods, such as greeting cards and holiday decorations; or (xi) Architectural supplies, artists' paints and supplies, artificial flowers, awnings, baby carriages, bait, banners, binoculars, coins, electric razors, fireworks, flags, gemstones, hearing aids, leather goods, luggage, optical supplies except for prescription eye-ware, including eyeglasses, contact lenses and other related tangible personal property, dispensed by an ophthalmologist or optometrist in conjunction with professional services rendered to patients, orthopedic and artificial limbs, pet foods, pets, piers and floats, rock and stone specimens, rubber stamps, stamps, swimming pools, telescopes, tents, theatre programs, trophies, trunks, typewriters, toupees, wiglets and wigs; (B) Each person making sales from the operation of pawn shops; (C) Each person making sales of services or engaging in the business of furnishing or rendering services, except those described in subdivisions (3)(C)(i)-(xvi). It is the legislative intent that the exceptions in subdivisions (3)(C)(i)-(xvi) shall include the sales of services by those businesses or establishments so described in the Standard Industrial Classification Index of 1972, including all supplements and amendments prepared by the bureau of the budget of the federal government, except where otherwise provided: (i) Medical, dental, and allied health services to human beings, including sanitorium, convalescent and rest home care, but excluding services by persons engaged in the business of making dentures and artificial teeth; (ii) Legal services; (iii) Educational services offered by elementary and secondary schools, colleges, universities, professional schools and junior colleges, library and information centers, correspondence schools, vocational schools and specialized nondegree granting schools; (iv) Services rendered by nonprofit membership organizations operating on a nonprofit membership basis for the promotion of the interest of the members; (v) Domestic service performed in private households; (vi) Services furnished by nonprofit educational and research agencies; (vii) Services by religious and charitable organizations; (viii) Accounting, auditing and bookkeeping services; (ix) Public utilities as defined in § 65-4-101 ; (x) Services furnished by institutions that are engaged in deposit banking or closely related functions, including fiduciary activities, services furnished by persons engaged in extending credit or lending money except persons taxable under subdivision (5); services furnished by establishments engaged in the underwriting, purchase, sale or brokerage of securities on their own account or on the account of others; services furnished by exchanges, exchange clearing houses and other services allied with the exchange of securities and commodities; services furnished by investment trusts, investment companies, holding companies, and commodity trading companies; (xi) Insurance carriers or insurance agents of any type selling or furnishing necessary services related to insurance and insurance adjustors; (xii) Operators of residential and nonresidential buildings except hotels, motels and rooming houses; (xiii) Lessors of the following properties: agricultural, airport, forest, mining, oil, and public utility; (xiv) Services furnished by persons engaged in the practice of veterinary medicine, dentistry or surgery, including services involving the boarding and lodging of animals; (xv) Services furnished by persons engaged in the practice of architecture, engineering or land surveying; or (xvi) Farmers providing services to other farmers for the planting or harvesting of agricultural products or for the preparation, improvement, or maintenance of land used in the production of agricultural products; (4) Classification 4. Each person engaged or continuing in this state in the business of contracting or performing a contract or engaging in any of the activities, or similar activities, listed in subdivisions (4)(A) and (B) for a price, commission, fee or wage: (A) This classification includes persons receiving compensation from rendering exterminating services, from installing personal property, from constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing, or adding to any building, highway, street, sidewalk, bridge, culvert, sewer, irrigation or water system, drainage, or dredging system, levee or levee system or any part thereof, railway, reservoir, dam, power plant, electrical system, air conditioning system, heating system, transmission line, pipeline, tower, dock, storage tank, wharf, excavation, grading, water well, any other improvement or structure or any part thereof; (B) Each person engaged in the business of selling livestock, poultry or other farm products not exempted under § 67-4-712 ; provided, that the tax imposed in § 67-4-709(4) shall apply to all commissions, fees, margins or other charges received from such sales; and (5) Classification 5. (A) Industrial loan and thrift companies required to obtain a certificate and a license under title 45, chapter 5. (B) Each person engaged in the business of making sales as a natural gas marketer. Amended by 2014 Tenn. Acts, ch. 942,s 2, eff. 7/1/2014. Amended by 2013 Tenn. Acts, ch. 313, s 7, eff. 1/1/2014. Acts 1971, ch. 387, § 5; modified; 1972, ch. 850, § 5; 1977, ch. 313, § 1; 1977, ch. 321, § 1; 1979, ch. 28, § 6; 1981, ch. 321, § 1; 1983, ch. 394, §§ 1, 2; T.C.A., § 67-5805; Acts 1987, ch. 410, § 1; 2006, ch. 583, §§ 1, 2; 2006, ch. 583, §§ 1, 2; 2009 , ch. 530, § 74; 2010 , ch. 1134, § 43.
Businesses, vocations and occupations that are taxable are set forth in the following classifications; provided, that each person shall be classified according to the dominant business activity:
(1) Classification 1. Each person engaged in the business of making sales of the following: (A) Food and/or beer as defined in § 57-6-102 , generally destined for home preparation and consumption, except persons engaged in the business of selling delicatessens and candy at retail; and services performed by food brokers; (B) Lumber, building materials, tools, builders' hardware, paint and glass, electrical supplies, roofing materials, farm equipment, plumbing, heating and air conditioning equipment, and other basic lines of hardware; and sales of tangible personal property by persons operating service stations, except sales covered by subdivision (1)(D); (C) Hay, grain, feed, fertilizer, seeds, bulbs, nursery stock and other farm, lawn and garden supplies and tools; (D) Gasoline, diesel fuel and motor oils sold at retail; or (E) Gasoline and diesel fuel sold at wholesale;
(A) Food and/or beer as defined in § 57-6-102 , generally destined for home preparation and consumption, except persons engaged in the business of selling delicatessens and candy at retail; and services performed by food brokers;
(B) Lumber, building materials, tools, builders' hardware, paint and glass, electrical supplies, roofing materials, farm equipment, plumbing, heating and air conditioning equipment, and other basic lines of hardware; and sales of tangible personal property by persons operating service stations, except sales covered by subdivision (1)(D);
(C) Hay, grain, feed, fertilizer, seeds, bulbs, nursery stock and other farm, lawn and garden supplies and tools;
(D) Gasoline, diesel fuel and motor oils sold at retail; or
(E) Gasoline and diesel fuel sold at wholesale;
(2) Classification 2. Each person engaged in the business of making sales of the following: (A) New or used motor vehicles, parts and accessories, tires, batteries, motor boats and other watercraft, marine supplies, outboard motors, mobile homes and campers, motorcycles and go-carts; (B) Clothing, shoes, hats, underwear, and related articles for personal wear and adornment, except persons engaged in the business of selling at retail clothing to individual order; (C) Home furnishings, including persons engaged in the business of selling at retail, radios, television sets, record players, high-fidelity and sound reproducing equipment, musical instruments, phonograph records, pianos and sheet music. This classification includes household furniture, floor coverings and related products, draperies, curtains, upholstery, china, glassware and metalware for kitchen and table use, miscellaneous home furnishings, such as brooms, brushes, lamps and shades, electric and gas refrigerators, stoves and other household appliances; (D) Prescription drugs and patent medicines; (E) Coal, wood, ice, fuel oil and liquefied petroleum gas; (F) Tangible personal property not specifically enumerated or described elsewhere in this part; (G) Prepared food and drinks, including alcoholic beverages, for consumption on and/or off the premises; (H) Cut flowers and growing plants; or (I) Advertising specialties;
(A) New or used motor vehicles, parts and accessories, tires, batteries, motor boats and other watercraft, marine supplies, outboard motors, mobile homes and campers, motorcycles and go-carts;
(B) Clothing, shoes, hats, underwear, and related articles for personal wear and adornment, except persons engaged in the business of selling at retail clothing to individual order;
(C) Home furnishings, including persons engaged in the business of selling at retail, radios, television sets, record players, high-fidelity and sound reproducing equipment, musical instruments, phonograph records, pianos and sheet music. This classification includes household furniture, floor coverings and related products, draperies, curtains, upholstery, china, glassware and metalware for kitchen and table use, miscellaneous home furnishings, such as brooms, brushes, lamps and shades, electric and gas refrigerators, stoves and other household appliances;
(D) Prescription drugs and patent medicines;
(E) Coal, wood, ice, fuel oil and liquefied petroleum gas;
(F) Tangible personal property not specifically enumerated or described elsewhere in this part;
(G) Prepared food and drinks, including alcoholic beverages, for consumption on and/or off the premises;
(H) Cut flowers and growing plants; or
(I) Advertising specialties;
(3) Classification 3. (A) Each person engaged in the business of making sales of the following: (i) Delicatessens and candy; (ii) Clothing made to individual order; (iii) Antique furniture, furnishings and objects of art; (iv) Books and magazines, stationery, accounting and legal forms, office forms and supplies, pens and pencils, school supplies and writing supplies; (v) Sporting goods and equipment, bicycles, and bicycle parts and accessories; (vi) Any combination of the lines of jewelry, such as diamonds and other precious stones mounted in precious materials, as rings, bracelets and brooches, sterling and plated silverware, watches and clocks; (vii) Cigars, cigarettes, tobacco and smokers supplies; (viii) Toys, games, and hobby kits and supplies; (ix) Cameras, films, and other photographic supplies and equipment; (x) Gift and novelty merchandise, souvenirs, and miscellaneous small art goods, such as greeting cards and holiday decorations; or (xi) Architectural supplies, artists' paints and supplies, artificial flowers, awnings, baby carriages, bait, banners, binoculars, coins, electric razors, fireworks, flags, gemstones, hearing aids, leather goods, luggage, optical supplies except for prescription eye-ware, including eyeglasses, contact lenses and other related tangible personal property, dispensed by an ophthalmologist or optometrist in conjunction with professional services rendered to patients, orthopedic and artificial limbs, pet foods, pets, piers and floats, rock and stone specimens, rubber stamps, stamps, swimming pools, telescopes, tents, theatre programs, trophies, trunks, typewriters, toupees, wiglets and wigs; (B) Each person making sales from the operation of pawn shops; (C) Each person making sales of services or engaging in the business of furnishing or rendering services, except those described in subdivisions (3)(C)(i)-(xvi). It is the legislative intent that the exceptions in subdivisions (3)(C)(i)-(xvi) shall include the sales of services by those businesses or establishments so described in the Standard Industrial Classification Index of 1972, including all supplements and amendments prepared by the bureau of the budget of the federal government, except where otherwise provided: (i) Medical, dental, and allied health services to human beings, including sanitorium, convalescent and rest home care, but excluding services by persons engaged in the business of making dentures and artificial teeth; (ii) Legal services; (iii) Educational services offered by elementary and secondary schools, colleges, universities, professional schools and junior colleges, library and information centers, correspondence schools, vocational schools and specialized nondegree granting schools; (iv) Services rendered by nonprofit membership organizations operating on a nonprofit membership basis for the promotion of the interest of the members; (v) Domestic service performed in private households; (vi) Services furnished by nonprofit educational and research agencies; (vii) Services by religious and charitable organizations; (viii) Accounting, auditing and bookkeeping services; (ix) Public utilities as defined in § 65-4-101 ; (x) Services furnished by institutions that are engaged in deposit banking or closely related functions, including fiduciary activities, services furnished by persons engaged in extending credit or lending money except persons taxable under subdivision (5); services furnished by establishments engaged in the underwriting, purchase, sale or brokerage of securities on their own account or on the account of others; services furnished by exchanges, exchange clearing houses and other services allied with the exchange of securities and commodities; services furnished by investment trusts, investment companies, holding companies, and commodity trading companies; (xi) Insurance carriers or insurance agents of any type selling or furnishing necessary services related to insurance and insurance adjustors; (xii) Operators of residential and nonresidential buildings except hotels, motels and rooming houses; (xiii) Lessors of the following properties: agricultural, airport, forest, mining, oil, and public utility; (xiv) Services furnished by persons engaged in the practice of veterinary medicine, dentistry or surgery, including services involving the boarding and lodging of animals; (xv) Services furnished by persons engaged in the practice of architecture, engineering or land surveying; or (xvi) Farmers providing services to other farmers for the planting or harvesting of agricultural products or for the preparation, improvement, or maintenance of land used in the production of agricultural products;
(A) Each person engaged in the business of making sales of the following: (i) Delicatessens and candy; (ii) Clothing made to individual order; (iii) Antique furniture, furnishings and objects of art; (iv) Books and magazines, stationery, accounting and legal forms, office forms and supplies, pens and pencils, school supplies and writing supplies; (v) Sporting goods and equipment, bicycles, and bicycle parts and accessories; (vi) Any combination of the lines of jewelry, such as diamonds and other precious stones mounted in precious materials, as rings, bracelets and brooches, sterling and plated silverware, watches and clocks; (vii) Cigars, cigarettes, tobacco and smokers supplies; (viii) Toys, games, and hobby kits and supplies; (ix) Cameras, films, and other photographic supplies and equipment; (x) Gift and novelty merchandise, souvenirs, and miscellaneous small art goods, such as greeting cards and holiday decorations; or (xi) Architectural supplies, artists' paints and supplies, artificial flowers, awnings, baby carriages, bait, banners, binoculars, coins, electric razors, fireworks, flags, gemstones, hearing aids, leather goods, luggage, optical supplies except for prescription eye-ware, including eyeglasses, contact lenses and other related tangible personal property, dispensed by an ophthalmologist or optometrist in conjunction with professional services rendered to patients, orthopedic and artificial limbs, pet foods, pets, piers and floats, rock and stone specimens, rubber stamps, stamps, swimming pools, telescopes, tents, theatre programs, trophies, trunks, typewriters, toupees, wiglets and wigs;
(i) Delicatessens and candy;
(ii) Clothing made to individual order;
(iii) Antique furniture, furnishings and objects of art;
(iv) Books and magazines, stationery, accounting and legal forms, office forms and supplies, pens and pencils, school supplies and writing supplies;
(v) Sporting goods and equipment, bicycles, and bicycle parts and accessories;
(vi) Any combination of the lines of jewelry, such as diamonds and other precious stones mounted in precious materials, as rings, bracelets and brooches, sterling and plated silverware, watches and clocks;
(vii) Cigars, cigarettes, tobacco and smokers supplies;
(viii) Toys, games, and hobby kits and supplies;
(ix) Cameras, films, and other photographic supplies and equipment;
(x) Gift and novelty merchandise, souvenirs, and miscellaneous small art goods, such as greeting cards and holiday decorations; or
(xi) Architectural supplies, artists' paints and supplies, artificial flowers, awnings, baby carriages, bait, banners, binoculars, coins, electric razors, fireworks, flags, gemstones, hearing aids, leather goods, luggage, optical supplies except for prescription eye-ware, including eyeglasses, contact lenses and other related tangible personal property, dispensed by an ophthalmologist or optometrist in conjunction with professional services rendered to patients, orthopedic and artificial limbs, pet foods, pets, piers and floats, rock and stone specimens, rubber stamps, stamps, swimming pools, telescopes, tents, theatre programs, trophies, trunks, typewriters, toupees, wiglets and wigs;
(B) Each person making sales from the operation of pawn shops;
(C) Each person making sales of services or engaging in the business of furnishing or rendering services, except those described in subdivisions (3)(C)(i)-(xvi). It is the legislative intent that the exceptions in subdivisions (3)(C)(i)-(xvi) shall include the sales of services by those businesses or establishments so described in the Standard Industrial Classification Index of 1972, including all supplements and amendments prepared by the bureau of the budget of the federal government, except where otherwise provided: (i) Medical, dental, and allied health services to human beings, including sanitorium, convalescent and rest home care, but excluding services by persons engaged in the business of making dentures and artificial teeth; (ii) Legal services; (iii) Educational services offered by elementary and secondary schools, colleges, universities, professional schools and junior colleges, library and information centers, correspondence schools, vocational schools and specialized nondegree granting schools; (iv) Services rendered by nonprofit membership organizations operating on a nonprofit membership basis for the promotion of the interest of the members; (v) Domestic service performed in private households; (vi) Services furnished by nonprofit educational and research agencies; (vii) Services by religious and charitable organizations; (viii) Accounting, auditing and bookkeeping services; (ix) Public utilities as defined in § 65-4-101 ; (x) Services furnished by institutions that are engaged in deposit banking or closely related functions, including fiduciary activities, services furnished by persons engaged in extending credit or lending money except persons taxable under subdivision (5); services furnished by establishments engaged in the underwriting, purchase, sale or brokerage of securities on their own account or on the account of others; services furnished by exchanges, exchange clearing houses and other services allied with the exchange of securities and commodities; services furnished by investment trusts, investment companies, holding companies, and commodity trading companies; (xi) Insurance carriers or insurance agents of any type selling or furnishing necessary services related to insurance and insurance adjustors; (xii) Operators of residential and nonresidential buildings except hotels, motels and rooming houses; (xiii) Lessors of the following properties: agricultural, airport, forest, mining, oil, and public utility; (xiv) Services furnished by persons engaged in the practice of veterinary medicine, dentistry or surgery, including services involving the boarding and lodging of animals; (xv) Services furnished by persons engaged in the practice of architecture, engineering or land surveying; or (xvi) Farmers providing services to other farmers for the planting or harvesting of agricultural products or for the preparation, improvement, or maintenance of land used in the production of agricultural products;
(i) Medical, dental, and allied health services to human beings, including sanitorium, convalescent and rest home care, but excluding services by persons engaged in the business of making dentures and artificial teeth;
(ii) Legal services;
(iii) Educational services offered by elementary and secondary schools, colleges, universities, professional schools and junior colleges, library and information centers, correspondence schools, vocational schools and specialized nondegree granting schools;
(iv) Services rendered by nonprofit membership organizations operating on a nonprofit membership basis for the promotion of the interest of the members;
(v) Domestic service performed in private households;
(vi) Services furnished by nonprofit educational and research agencies;
(vii) Services by religious and charitable organizations;
(viii) Accounting, auditing and bookkeeping services;
(ix) Public utilities as defined in § 65-4-101 ;
(x) Services furnished by institutions that are engaged in deposit banking or closely related functions, including fiduciary activities, services furnished by persons engaged in extending credit or lending money except persons taxable under subdivision (5); services furnished by establishments engaged in the underwriting, purchase, sale or brokerage of securities on their own account or on the account of others; services furnished by exchanges, exchange clearing houses and other services allied with the exchange of securities and commodities; services furnished by investment trusts, investment companies, holding companies, and commodity trading companies;
(xi) Insurance carriers or insurance agents of any type selling or furnishing necessary services related to insurance and insurance adjustors;
(xii) Operators of residential and nonresidential buildings except hotels, motels and rooming houses;
(xiii) Lessors of the following properties: agricultural, airport, forest, mining, oil, and public utility;
(xiv) Services furnished by persons engaged in the practice of veterinary medicine, dentistry or surgery, including services involving the boarding and lodging of animals;
(xv) Services furnished by persons engaged in the practice of architecture, engineering or land surveying; or
(xvi) Farmers providing services to other farmers for the planting or harvesting of agricultural products or for the preparation, improvement, or maintenance of land used in the production of agricultural products;
(4) Classification 4. Each person engaged or continuing in this state in the business of contracting or performing a contract or engaging in any of the activities, or similar activities, listed in subdivisions (4)(A) and (B) for a price, commission, fee or wage: (A) This classification includes persons receiving compensation from rendering exterminating services, from installing personal property, from constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing, or adding to any building, highway, street, sidewalk, bridge, culvert, sewer, irrigation or water system, drainage, or dredging system, levee or levee system or any part thereof, railway, reservoir, dam, power plant, electrical system, air conditioning system, heating system, transmission line, pipeline, tower, dock, storage tank, wharf, excavation, grading, water well, any other improvement or structure or any part thereof; (B) Each person engaged in the business of selling livestock, poultry or other farm products not exempted under § 67-4-712 ; provided, that the tax imposed in § 67-4-709(4) shall apply to all commissions, fees, margins or other charges received from such sales; and
(A) This classification includes persons receiving compensation from rendering exterminating services, from installing personal property, from constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing, or adding to any building, highway, street, sidewalk, bridge, culvert, sewer, irrigation or water system, drainage, or dredging system, levee or levee system or any part thereof, railway, reservoir, dam, power plant, electrical system, air conditioning system, heating system, transmission line, pipeline, tower, dock, storage tank, wharf, excavation, grading, water well, any other improvement or structure or any part thereof;
(B) Each person engaged in the business of selling livestock, poultry or other farm products not exempted under § 67-4-712 ; provided, that the tax imposed in § 67-4-709(4) shall apply to all commissions, fees, margins or other charges received from such sales; and
(5) Classification 5. (A) Industrial loan and thrift companies required to obtain a certificate and a license under title 45, chapter 5. (B) Each person engaged in the business of making sales as a natural gas marketer.
(A) Industrial loan and thrift companies required to obtain a certificate and a license under title 45, chapter 5.
(B) Each person engaged in the business of making sales as a natural gas marketer.
Amended by 2014 Tenn. Acts, ch. 942,s 2, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 313, s 7, eff. 1/1/2014.
Acts 1971, ch. 387, § 5; modified; 1972, ch. 850, § 5; 1977, ch. 313, § 1; 1977, ch. 321, § 1; 1979, ch. 28, § 6; 1981, ch. 321, § 1; 1983, ch. 394, §§ 1, 2; T.C.A., § 67-5805; Acts 1987, ch. 410, § 1; 2006, ch. 583, §§ 1, 2; 2006, ch. 583, §§ 1, 2; 2009 , ch. 530, § 74; 2010 , ch. 1134, § 43.
Tenn. Code Ann. § 67-4-1610 — TN Code / Title 67 / Chapter 4 / Section 67-4-1610
Fee deduction - Allocation of fee
Status: in_force

(a) For the purpose of compensating the dealer in accounting for and remitting the fee, a dealer shall be allowed a deduction of the fee due, reported and paid to the department in the amount of ten cents (10¢) per tire reported on the return. No deduction from the fee shall be allowed if any such report or payment of the surcharge is delinquent. (b) (1) Notwithstanding chapter 994 of the Public Acts of 2000, or another law to the contrary, the commissioner of revenue shall send one dollar ($1.00) per tire sold in a county to that county to be used for beneficial end use in accordance with § 68-211-867 , disposal of waste tires in accordance with § 68-211-867(d) , or removal of illegally disposed waste tires from public or private property. Money received by a county in accordance with this subdivision (b)(1) must not be used for another purpose. The county shall include in its annual progress report to the department of environment and conservation, pursuant to § 68-211-814(a) , data on how many waste tires the county manages, information on the final disposition of the waste tires, and documentation of how all funds received under this subdivision (b)(1) have been expended. (2) The remaining balance of the fee must be allocated to the solid waste management fund established by § 68-211-821 . Amended by 2024 Tenn. Acts, ch. 614,s 1, eff. 3/28/2024. Amended by 2022 Tenn. Acts, ch. 746, s 1, eff. 7/1/2022. Amended by 2013 Tenn. Acts, ch. 457, s 1, eff. 7/1/2014. Acts 1991, ch. 451, § 88; 2007 , ch. 602, § 27.
(a) For the purpose of compensating the dealer in accounting for and remitting the fee, a dealer shall be allowed a deduction of the fee due, reported and paid to the department in the amount of ten cents (10¢) per tire reported on the return. No deduction from the fee shall be allowed if any such report or payment of the surcharge is delinquent.
(b) (1) Notwithstanding chapter 994 of the Public Acts of 2000, or another law to the contrary, the commissioner of revenue shall send one dollar ($1.00) per tire sold in a county to that county to be used for beneficial end use in accordance with § 68-211-867 , disposal of waste tires in accordance with § 68-211-867(d) , or removal of illegally disposed waste tires from public or private property. Money received by a county in accordance with this subdivision (b)(1) must not be used for another purpose. The county shall include in its annual progress report to the department of environment and conservation, pursuant to § 68-211-814(a) , data on how many waste tires the county manages, information on the final disposition of the waste tires, and documentation of how all funds received under this subdivision (b)(1) have been expended. (2) The remaining balance of the fee must be allocated to the solid waste management fund established by § 68-211-821 .
(1) Notwithstanding chapter 994 of the Public Acts of 2000, or another law to the contrary, the commissioner of revenue shall send one dollar ($1.00) per tire sold in a county to that county to be used for beneficial end use in accordance with § 68-211-867 , disposal of waste tires in accordance with § 68-211-867(d) , or removal of illegally disposed waste tires from public or private property. Money received by a county in accordance with this subdivision (b)(1) must not be used for another purpose. The county shall include in its annual progress report to the department of environment and conservation, pursuant to § 68-211-814(a) , data on how many waste tires the county manages, information on the final disposition of the waste tires, and documentation of how all funds received under this subdivision (b)(1) have been expended.
(2) The remaining balance of the fee must be allocated to the solid waste management fund established by § 68-211-821 .
Amended by 2024 Tenn. Acts, ch. 614,s 1, eff. 3/28/2024.
Amended by 2022 Tenn. Acts, ch. 746, s 1, eff. 7/1/2022.
Amended by 2013 Tenn. Acts, ch. 457, s 1, eff. 7/1/2014.
Acts 1991, ch. 451, § 88; 2007 , ch. 602, § 27.
Tenn. Code Ann. § 67-4-1001 — TN Code / Title 67 / Chapter 4 / Section 67-4-1001
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Cigar" or "cigars" includes any roll of tobacco, for smoking, irrespective of the tobacco being flavored or adulterated, or mixed with other ingredients, where such a roll has a wrapper made chiefly of tobacco, except "cigar" or "cigars" does not include rolls of tobacco for smoking defined in this section as "cigarettes"; (2) (A) "Cigarette" or "cigarettes" means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages; (B) "Cigarette" includes any cigarette produced by a cigarette rolling machine at a retail establishment; (C) "Cigarette" does not include smokeless nicotine products; (3) (A) "Cigarette rolling machine" means a machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube; (B) "Cigarette rolling machine" does not mean any hand-held, manually operated cigarette rolling machine, equipment, or device, if such machine, equipment, or device is held by the retail establishment solely for the sale to consumers for off-premises use in making cigarettes for personal consumption; (4) "Cigarette rolling machine operator" means a person that purchases or leases for use, or controls, possesses or maintains, a cigarette rolling machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. A cigarette rolling machine operator is deemed to be a tobacco distributor for purposes of this part; (5) "Commissioner" means the commissioner of revenue; (6) "Consumer" means an individual who is not a cigarette retail dealer or a licensed cigarette distributor. "Consumer" includes any person, including a cigarette retailer or licensed distributor, who purchases cigarettes for personal consumption; (7) "Dealer" or "distributor" has the exact same meaning as "person" as defined in this section; (8) (A) "Delivery sale" means any sale of cigarettes to a consumer in this state when either: (i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transaction, the mails, or any other delivery service, or the internet or other online service; or (ii) The cigarettes are delivered by use of the mails or other delivery service; (B) A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without the state; (9) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers and is not a seller, dealer or distributor; (10) "Department" means the department of revenue; (11) "Drop shipment plan or system" means any device whereunder a manufacturer or sales agency or drop shipment depot ships tobacco products to points in the state to be billed or collected for by some person other than the manufacturer or sales agency, or drop shipment depot, or person shipping such products; (12) "Loose tobacco" means tobacco that is not contained in rolls or tubes and that has been removed from its original packaging; (13) "Manufacturing distributor" means any person, with a plant located in this state, engaged in the business of manufacturing or processing consumable tobacco products, taxed by this part; (14) "Nonresident" means any person who is not a bona fide domiciliary of this state and/or who maintains no plant, warehouse, or other tobacco products storage facility in this state; (15) "Person" means and includes every individual, firm, association, joint-stock company, syndicate and corporation; (16) "Possess" means to have in one's actual and physical control, or to have the exclusive detention and control of, to own or be entitled to, or to have responsibility for the storage of in the capacity of a warehouseman; (17) "Resident agent" means a resident of this state, designated in writing by the commissioner to either sell unaffixed or to affix revenue stamps to tobacco products as provided for in this part; (18) "Retail dealer" means each tobacco vending machine, place, store, booth, concession, truck or vehicle, or person that in any way sells or makes available tobacco products directly to the ultimate consumer; (19) "Sale" means, in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever; (20) "Smokeless nicotine product": (A) Means nicotine that is in the form of a solid, gel, gum, or paste that is intended for human consumption or placement in the oral cavity or absorption into the human body by any means other than inhalation; and (B) Does not include tobacco or tobacco products; (21) "Stamp" means the impression, device, stamp, label or print manufactured, printed or made as prescribed by the commissioner; (22) "Tobacco distributor" means any person who receives, purchases, sells or otherwise handles tobacco products as a secondary wholesaler and who acquires all that person's tobacco products on which, prior to receipt by the person, the tobacco tax required by Tennessee and any other state has been previously paid by a Tennessee wholesaler that is also a Tennessee appointed and bonded affixing agent, and who sells or otherwise makes available such tobacco products to retailers in this and perhaps other states at a wholesale price for the purpose of resale to the consumer; (23) "Tobacco manufacturer's warehouse" means any warehouse, building or structure or space therein, whether publicly or privately owned, leased or rented, where any tobacco products are stored as a function of the distribution of such products, but are maintained separate from the manufacturer's operation, and where title to and control of distribution of the tobacco products stored therein remain with the manufacturer or processor; (24) "Tobacco products": (A) Means cigars, cigarettes, manufactured tobacco, and snuff; and (B) Does not include smokeless nicotine products or tobacco produced and processed by the grower for the grower's own use and not for sale; (25) "Vending machine" means any money-in-the-slot device used for the automatic merchandising of tobacco products, and each such machine shall be considered as a separate retail dealer; (26) "Wholesale cost price" means the manufacturers' and/or processors' actual sales price of any tobacco product, delivered to Tennessee dealers, exclusive of any discounts, rebates, allowances, or the privilege tax imposed by this part; and (27) "Wholesale dealer and jobber" means any person who maintains wholesale facilities in one (1) or more permanent locations, and engages in the business of receiving, storing, purchasing, selling at wholesale only, importing unstamped tobacco products, and otherwise handling tobacco products for resale at a wholesale price only to other licensed wholesale dealers and jobbers, or tobacco distributors or retail dealers as defined in this section, but does not sell tobacco products directly to the ultimate consumer. Amended by 2021 Tenn. Acts, ch. 69, Secs.s1, s2, s3 eff. 3/31/2021. Acts 1937, ch. 133, §§ 1, 8; 1941, ch. 126, § 1; C. Supp. 1950, §§ 1233.1, 1238.5 (Williams, §§ 1213.1, 1213.6, 1213.8); modified; Acts 1965, ch. 118, § 1; 1968, ch. 623, § 1; 1972, ch. 447, § 1; 1976, ch. 440, § 1; T.C.A. (orig. ed.), §§ 67-3101, 67-3110; Acts 1984, ch. 536, § 1; 2005, ch. 388, § 1; 2012, ch. 1066, §§ 1, 2.
As used in this part, unless the context otherwise requires:
(1) "Cigar" or "cigars" includes any roll of tobacco, for smoking, irrespective of the tobacco being flavored or adulterated, or mixed with other ingredients, where such a roll has a wrapper made chiefly of tobacco, except "cigar" or "cigars" does not include rolls of tobacco for smoking defined in this section as "cigarettes";
(2) (A) "Cigarette" or "cigarettes" means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages; (B) "Cigarette" includes any cigarette produced by a cigarette rolling machine at a retail establishment; (C) "Cigarette" does not include smokeless nicotine products;
(A) "Cigarette" or "cigarettes" means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages;
(B) "Cigarette" includes any cigarette produced by a cigarette rolling machine at a retail establishment;
(C) "Cigarette" does not include smokeless nicotine products;
(3) (A) "Cigarette rolling machine" means a machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube; (B) "Cigarette rolling machine" does not mean any hand-held, manually operated cigarette rolling machine, equipment, or device, if such machine, equipment, or device is held by the retail establishment solely for the sale to consumers for off-premises use in making cigarettes for personal consumption;
(A) "Cigarette rolling machine" means a machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube;
(B) "Cigarette rolling machine" does not mean any hand-held, manually operated cigarette rolling machine, equipment, or device, if such machine, equipment, or device is held by the retail establishment solely for the sale to consumers for off-premises use in making cigarettes for personal consumption;
(4) "Cigarette rolling machine operator" means a person that purchases or leases for use, or controls, possesses or maintains, a cigarette rolling machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. A cigarette rolling machine operator is deemed to be a tobacco distributor for purposes of this part;
(5) "Commissioner" means the commissioner of revenue;
(6) "Consumer" means an individual who is not a cigarette retail dealer or a licensed cigarette distributor. "Consumer" includes any person, including a cigarette retailer or licensed distributor, who purchases cigarettes for personal consumption;
(7) "Dealer" or "distributor" has the exact same meaning as "person" as defined in this section;
(8) (A) "Delivery sale" means any sale of cigarettes to a consumer in this state when either: (i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transaction, the mails, or any other delivery service, or the internet or other online service; or (ii) The cigarettes are delivered by use of the mails or other delivery service; (B) A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without the state;
(A) "Delivery sale" means any sale of cigarettes to a consumer in this state when either: (i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transaction, the mails, or any other delivery service, or the internet or other online service; or (ii) The cigarettes are delivered by use of the mails or other delivery service;
(i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transaction, the mails, or any other delivery service, or the internet or other online service; or
(ii) The cigarettes are delivered by use of the mails or other delivery service;
(B) A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without the state;
(9) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers and is not a seller, dealer or distributor;
(10) "Department" means the department of revenue;
(11) "Drop shipment plan or system" means any device whereunder a manufacturer or sales agency or drop shipment depot ships tobacco products to points in the state to be billed or collected for by some person other than the manufacturer or sales agency, or drop shipment depot, or person shipping such products;
(12) "Loose tobacco" means tobacco that is not contained in rolls or tubes and that has been removed from its original packaging;
(13) "Manufacturing distributor" means any person, with a plant located in this state, engaged in the business of manufacturing or processing consumable tobacco products, taxed by this part;
(14) "Nonresident" means any person who is not a bona fide domiciliary of this state and/or who maintains no plant, warehouse, or other tobacco products storage facility in this state;
(15) "Person" means and includes every individual, firm, association, joint-stock company, syndicate and corporation;
(16) "Possess" means to have in one's actual and physical control, or to have the exclusive detention and control of, to own or be entitled to, or to have responsibility for the storage of in the capacity of a warehouseman;
(17) "Resident agent" means a resident of this state, designated in writing by the commissioner to either sell unaffixed or to affix revenue stamps to tobacco products as provided for in this part;
(18) "Retail dealer" means each tobacco vending machine, place, store, booth, concession, truck or vehicle, or person that in any way sells or makes available tobacco products directly to the ultimate consumer;
(19) "Sale" means, in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever;
(20) "Smokeless nicotine product": (A) Means nicotine that is in the form of a solid, gel, gum, or paste that is intended for human consumption or placement in the oral cavity or absorption into the human body by any means other than inhalation; and (B) Does not include tobacco or tobacco products;
(A) Means nicotine that is in the form of a solid, gel, gum, or paste that is intended for human consumption or placement in the oral cavity or absorption into the human body by any means other than inhalation; and
(B) Does not include tobacco or tobacco products;
(21) "Stamp" means the impression, device, stamp, label or print manufactured, printed or made as prescribed by the commissioner;
(22) "Tobacco distributor" means any person who receives, purchases, sells or otherwise handles tobacco products as a secondary wholesaler and who acquires all that person's tobacco products on which, prior to receipt by the person, the tobacco tax required by Tennessee and any other state has been previously paid by a Tennessee wholesaler that is also a Tennessee appointed and bonded affixing agent, and who sells or otherwise makes available such tobacco products to retailers in this and perhaps other states at a wholesale price for the purpose of resale to the consumer;
(23) "Tobacco manufacturer's warehouse" means any warehouse, building or structure or space therein, whether publicly or privately owned, leased or rented, where any tobacco products are stored as a function of the distribution of such products, but are maintained separate from the manufacturer's operation, and where title to and control of distribution of the tobacco products stored therein remain with the manufacturer or processor;
(24) "Tobacco products": (A) Means cigars, cigarettes, manufactured tobacco, and snuff; and (B) Does not include smokeless nicotine products or tobacco produced and processed by the grower for the grower's own use and not for sale;
(A) Means cigars, cigarettes, manufactured tobacco, and snuff; and
(B) Does not include smokeless nicotine products or tobacco produced and processed by the grower for the grower's own use and not for sale;
(25) "Vending machine" means any money-in-the-slot device used for the automatic merchandising of tobacco products, and each such machine shall be considered as a separate retail dealer;
(26) "Wholesale cost price" means the manufacturers' and/or processors' actual sales price of any tobacco product, delivered to Tennessee dealers, exclusive of any discounts, rebates, allowances, or the privilege tax imposed by this part; and
(27) "Wholesale dealer and jobber" means any person who maintains wholesale facilities in one (1) or more permanent locations, and engages in the business of receiving, storing, purchasing, selling at wholesale only, importing unstamped tobacco products, and otherwise handling tobacco products for resale at a wholesale price only to other licensed wholesale dealers and jobbers, or tobacco distributors or retail dealers as defined in this section, but does not sell tobacco products directly to the ultimate consumer.
Amended by 2021 Tenn. Acts, ch. 69, Secs.s1, s2, s3 eff. 3/31/2021.
Acts 1937, ch. 133, §§ 1, 8; 1941, ch. 126, § 1; C. Supp. 1950, §§ 1233.1, 1238.5 (Williams, §§ 1213.1, 1213.6, 1213.8); modified; Acts 1965, ch. 118, § 1; 1968, ch. 623, § 1; 1972, ch. 447, § 1; 1976, ch. 440, § 1; T.C.A. (orig. ed.), §§ 67-3101, 67-3110; Acts 1984, ch. 536, § 1; 2005, ch. 388, § 1; 2012, ch. 1066, §§ 1, 2.
Tenn. Code Ann. § 67-5-223 — TN Code / Title 67 / Chapter 5 / Section 67-5-223
Community and performing arts
Status: in_force

(a) Subject to the application requirements of § 67-5-212 , property owned by nonprofit community and performing arts organizations and used by them or other nonprofit community and performing arts organizations is eligible for property tax exemption as a charitable or educational use of property upon compliance with this section. Real property owned by such organizations is eligible for exemption to the extent that it is used by nonprofit community and performing arts organizations for public museums, art galleries, performing arts auditoriums and theaters, and any uses necessary and incidental to the foregoing. Personal property owned by such organizations is eligible for exemption to the extent it is used by the organization to equip and operate real property pursuant to this subsection (a). Other personal property, regardless of its location, is eligible for exemption to the extent it is used for business or office operations of the organization or used in shows, exhibits or productions of the organization. (b) The organization seeking exemption shall meet the following requirements: (1) The property must be owned and used by a public benefit nonprofit organization established as either a nonprofit corporation or an unincorporated entity operating as an association, a trust or a foundation pursuant to written articles of governance; (2) The organization must be operated and governed by a board of directors of not less than ten (10) members, all of whom are natural persons, and all powers and affairs of the organization shall be exercised under the authority of the board of directors; (3) Not more than three (3) members of the organization or its board of directors may be employees of the organization; (4) Other than as an employee, no member, officer or director shall be compensated for service as such; (5) Other than for services as an employee, no member, director or officer of the organization, directly or indirectly, may sell or provide, for monetary remuneration, any goods or services to the organization. "Indirectly" means through a business organization of which the employee, member, director or officer of the organization or a spouse, child or parent owns more than a three percent (3%) interest in the business; (6) No member, director or officer of the organization may lend money to the organization, if the loan is secured by the organization's property; (7) Other than for services as an employee, no member, director or officer of the organization may profit from shows, exhibits or productions of the organization or have any monetary interest in shows, exhibits or productions of the organization; (8) In the event the organization sells any of its property that has been exempt from taxation, it must notify the attorney general and reporter of its intent to sell the property at least twenty-one (21) but not more than sixty (60) days before the date of sale; (9) The articles of governance of any unincorporated organization shall include the provisions set out in this subsection (b) or be specifically incorporated by reference; (10) The articles of governance of the organization, whether incorporated or not, and all amendments thereto shall be filed with the assessor of property in the county in which the organization owns exempt property. This requirement shall not be construed to override any other existing law as to filing of organizational documents; and (11) The organization shall annually supply the assessor of property with a report that includes a listing of activities and uses of the property, current statements of financial condition, and such further information as the assessor may require. (c) This section shall apply only to those counties that approve applicability by two-thirds (2/3) vote of the county governing body, which may impose a requirement of periodic local review or renewal of exemption. The assessor of property shall maintain with the records for the property an estimate of the market value of the property as of the date of the last county-wide reappraisal. Acts 1998, ch. 855, § 1; 2000, ch. 887, §§ 1, 2; 2007, ch. 66, § 1.
(a) Subject to the application requirements of § 67-5-212 , property owned by nonprofit community and performing arts organizations and used by them or other nonprofit community and performing arts organizations is eligible for property tax exemption as a charitable or educational use of property upon compliance with this section. Real property owned by such organizations is eligible for exemption to the extent that it is used by nonprofit community and performing arts organizations for public museums, art galleries, performing arts auditoriums and theaters, and any uses necessary and incidental to the foregoing. Personal property owned by such organizations is eligible for exemption to the extent it is used by the organization to equip and operate real property pursuant to this subsection (a). Other personal property, regardless of its location, is eligible for exemption to the extent it is used for business or office operations of the organization or used in shows, exhibits or productions of the organization.
(b) The organization seeking exemption shall meet the following requirements: (1) The property must be owned and used by a public benefit nonprofit organization established as either a nonprofit corporation or an unincorporated entity operating as an association, a trust or a foundation pursuant to written articles of governance; (2) The organization must be operated and governed by a board of directors of not less than ten (10) members, all of whom are natural persons, and all powers and affairs of the organization shall be exercised under the authority of the board of directors; (3) Not more than three (3) members of the organization or its board of directors may be employees of the organization; (4) Other than as an employee, no member, officer or director shall be compensated for service as such; (5) Other than for services as an employee, no member, director or officer of the organization, directly or indirectly, may sell or provide, for monetary remuneration, any goods or services to the organization. "Indirectly" means through a business organization of which the employee, member, director or officer of the organization or a spouse, child or parent owns more than a three percent (3%) interest in the business; (6) No member, director or officer of the organization may lend money to the organization, if the loan is secured by the organization's property; (7) Other than for services as an employee, no member, director or officer of the organization may profit from shows, exhibits or productions of the organization or have any monetary interest in shows, exhibits or productions of the organization; (8) In the event the organization sells any of its property that has been exempt from taxation, it must notify the attorney general and reporter of its intent to sell the property at least twenty-one (21) but not more than sixty (60) days before the date of sale; (9) The articles of governance of any unincorporated organization shall include the provisions set out in this subsection (b) or be specifically incorporated by reference; (10) The articles of governance of the organization, whether incorporated or not, and all amendments thereto shall be filed with the assessor of property in the county in which the organization owns exempt property. This requirement shall not be construed to override any other existing law as to filing of organizational documents; and (11) The organization shall annually supply the assessor of property with a report that includes a listing of activities and uses of the property, current statements of financial condition, and such further information as the assessor may require.
(1) The property must be owned and used by a public benefit nonprofit organization established as either a nonprofit corporation or an unincorporated entity operating as an association, a trust or a foundation pursuant to written articles of governance;
(2) The organization must be operated and governed by a board of directors of not less than ten (10) members, all of whom are natural persons, and all powers and affairs of the organization shall be exercised under the authority of the board of directors;
(3) Not more than three (3) members of the organization or its board of directors may be employees of the organization;
(4) Other than as an employee, no member, officer or director shall be compensated for service as such;
(5) Other than for services as an employee, no member, director or officer of the organization, directly or indirectly, may sell or provide, for monetary remuneration, any goods or services to the organization. "Indirectly" means through a business organization of which the employee, member, director or officer of the organization or a spouse, child or parent owns more than a three percent (3%) interest in the business;
(6) No member, director or officer of the organization may lend money to the organization, if the loan is secured by the organization's property;
(7) Other than for services as an employee, no member, director or officer of the organization may profit from shows, exhibits or productions of the organization or have any monetary interest in shows, exhibits or productions of the organization;
(8) In the event the organization sells any of its property that has been exempt from taxation, it must notify the attorney general and reporter of its intent to sell the property at least twenty-one (21) but not more than sixty (60) days before the date of sale;
(9) The articles of governance of any unincorporated organization shall include the provisions set out in this subsection (b) or be specifically incorporated by reference;
(10) The articles of governance of the organization, whether incorporated or not, and all amendments thereto shall be filed with the assessor of property in the county in which the organization owns exempt property. This requirement shall not be construed to override any other existing law as to filing of organizational documents; and
(11) The organization shall annually supply the assessor of property with a report that includes a listing of activities and uses of the property, current statements of financial condition, and such further information as the assessor may require.
(c) This section shall apply only to those counties that approve applicability by two-thirds (2/3) vote of the county governing body, which may impose a requirement of periodic local review or renewal of exemption. The assessor of property shall maintain with the records for the property an estimate of the market value of the property as of the date of the last county-wide reappraisal.
Acts 1998, ch. 855, § 1; 2000, ch. 887, §§ 1, 2; 2007, ch. 66, § 1.
Tenn. Code Ann. § 67-4-728 — TN Code / Title 67 / Chapter 4 / Section 67-4-728
Fee or tax on beer
Status: in_force

No county, municipal, or metropolitan government shall have the authority to levy any regulatory fee, inspection fee, or special tax or fee of any type or kind on beer as defined in § 57-6-102 , at either wholesale or retail, except as authorized by this part and by chapter 6 of this title, providing for city and county retail sales tax, and in §§ 57-5-105 and 57-5-108 . Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802.
No county, municipal, or metropolitan government shall have the authority to levy any regulatory fee, inspection fee, or special tax or fee of any type or kind on beer as defined in § 57-6-102 , at either wholesale or retail, except as authorized by this part and by chapter 6 of this title, providing for city and county retail sales tax, and in §§ 57-5-105 and 57-5-108 .
Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802.
Tenn. Code Ann. § 67-10-102 — TN Code / Title 67 / Chapter 10 / Section 67-10-102
Chapter definitions
Status: in_force

As used in this chapter, unless the context otherwise requires: (1) "Deductible" means the total deductible for an eligible individual and all the dependents of that eligible individual for a calendar year; (2) "Dependent" means the spouse or child of the eligible individual as defined in § 152 of the Internal Revenue Code ( 26 U.S.C. § 152 ), subject to any additional modifications imposed by § 223(d)(2) of the Internal Revenue Code ( 26 U.S.C. § 223(d)(2) ); (3) "Eligible individual" means the individual taxpayer, including employees of an employer who contributes to health savings accounts on the employees' behalf, who: (A) Must be covered by a high deductible health plan individually or with the individual's dependent; (B) May not be covered under any health plan that is not a high deductible health plan, except for: (i) Coverage for accidents, disability, dental care, vision care, and long-term care; (ii) Workers' compensation insurance; (iii) Insurance for a specified disease or illness; (iv) Insurance paying a fixed amount per day per hospitalization; and (v) Coverage for tort liabilities or liabilities relating to ownership or use of property; and (C) Establishes, or on whose behalf, the health savings account is established; (4) "Health savings account" or "account" means a trust or custodian established pursuant to a health savings account program exclusively to pay the qualified medical expenses of an eligible individual or the individual's dependents, but only if the written governing instrument creating the account meets the following requirements: (A) Except in the case of a rollover contribution, no contribution shall be accepted: (i) Unless it is in cash; or (ii) To the extent the contribution, when added to the previous contributions to the account for the calendar year, exceeds one hundred percent (100%) of the eligible individual's deductible, or two thousand six hundred dollars ($2,600) for an individual, or five thousand one hundred fifty dollars ($5,150) per family, or such dollar amounts as established in accordance with § 67-10-106 , whichever is lower; (B) The trustee or custodian is a bank, an insurance company, or another person approved by the U.S. department of treasury; (C) No part of the trust assets will be invested in life insurance contracts; (D) The assets of the account will not be commingled with other property, except as allowed for under individual retirement accounts; (E) Eligible individual's interest in the account is nonforfeitable; and (F) Eligible individuals who have attained age fifty-five (55) before the end of the year may make additional catch-up contributions into the account in the amount determined in accordance with the following: (i) In 2005, six hundred dollars ($600); (ii) In 2006, seven hundred dollars ($700); (iii) In 2007, eight hundred dollars ($ 800); (iv) In 2008, nine hundred dollars ($ 900); and (v) In 2009 and thereafter, one thousand dollars ($1,000); (5) "Health savings account program" or "program" means a program that includes all of the following: (A) The purchase by an eligible individual or by an employer of a high deductible health plan; and (B) The contribution into a health savings account by or on behalf of an eligible individual or on behalf of an employee by the employee's employer. The total annual contribution may not exceed the amount of the plan's higher deductible or the amounts listed in subdivision (4)(A)(ii); (6) "High deductible health plan" means a health plan with: (A) In the case of self-only coverage, an annual deductible that is not less than one thousand dollars ($1,000), and the sum of the annual deductible and other out-of-pocket expenses required to be paid under the plan for covered benefits does not exceed five thousand one hundred dollars ($5,100), or such other amounts for an annual deductible and out-of-pocket expenses established in accordance with § 67-10-106 ; (B) In the case of family coverage, an annual deductible of not less than two thousand dollars ($2,000), and the sum of the annual deductible and other annual out-of-pocket expenses required to be paid under the plan for covered benefits does not exceed ten thousand two hundred dollars ($10,200), or such other amounts for an annual deductible or out-of-pocket expenses established in accordance with § 67-10-106 ; and (C) A plan shall not fail to be treated as a high deductible plan by reason of failing to have a deductible for preventive care or, in the case of network plans, for having out-of-pocket expenses or annual deductibles for services provided outside the network that exceed the limitations in this section; and (7) "Qualified medical expense" means an expense paid by the taxpayer for medical care described in § 213(d) of the Internal Revenue Code ( 26 U.S.C. § 213(d) ). Acts 2006, ch. 873, § 2.
As used in this chapter, unless the context otherwise requires:
(1) "Deductible" means the total deductible for an eligible individual and all the dependents of that eligible individual for a calendar year;
(2) "Dependent" means the spouse or child of the eligible individual as defined in § 152 of the Internal Revenue Code ( 26 U.S.C. § 152 ), subject to any additional modifications imposed by § 223(d)(2) of the Internal Revenue Code ( 26 U.S.C. § 223(d)(2) );
(3) "Eligible individual" means the individual taxpayer, including employees of an employer who contributes to health savings accounts on the employees' behalf, who: (A) Must be covered by a high deductible health plan individually or with the individual's dependent; (B) May not be covered under any health plan that is not a high deductible health plan, except for: (i) Coverage for accidents, disability, dental care, vision care, and long-term care; (ii) Workers' compensation insurance; (iii) Insurance for a specified disease or illness; (iv) Insurance paying a fixed amount per day per hospitalization; and (v) Coverage for tort liabilities or liabilities relating to ownership or use of property; and (C) Establishes, or on whose behalf, the health savings account is established;
(A) Must be covered by a high deductible health plan individually or with the individual's dependent;
(B) May not be covered under any health plan that is not a high deductible health plan, except for: (i) Coverage for accidents, disability, dental care, vision care, and long-term care; (ii) Workers' compensation insurance; (iii) Insurance for a specified disease or illness; (iv) Insurance paying a fixed amount per day per hospitalization; and (v) Coverage for tort liabilities or liabilities relating to ownership or use of property; and
(i) Coverage for accidents, disability, dental care, vision care, and long-term care;
(ii) Workers' compensation insurance;
(iii) Insurance for a specified disease or illness;
(iv) Insurance paying a fixed amount per day per hospitalization; and
(v) Coverage for tort liabilities or liabilities relating to ownership or use of property; and
(C) Establishes, or on whose behalf, the health savings account is established;
(4) "Health savings account" or "account" means a trust or custodian established pursuant to a health savings account program exclusively to pay the qualified medical expenses of an eligible individual or the individual's dependents, but only if the written governing instrument creating the account meets the following requirements: (A) Except in the case of a rollover contribution, no contribution shall be accepted: (i) Unless it is in cash; or (ii) To the extent the contribution, when added to the previous contributions to the account for the calendar year, exceeds one hundred percent (100%) of the eligible individual's deductible, or two thousand six hundred dollars ($2,600) for an individual, or five thousand one hundred fifty dollars ($5,150) per family, or such dollar amounts as established in accordance with § 67-10-106 , whichever is lower; (B) The trustee or custodian is a bank, an insurance company, or another person approved by the U.S. department of treasury; (C) No part of the trust assets will be invested in life insurance contracts; (D) The assets of the account will not be commingled with other property, except as allowed for under individual retirement accounts; (E) Eligible individual's interest in the account is nonforfeitable; and (F) Eligible individuals who have attained age fifty-five (55) before the end of the year may make additional catch-up contributions into the account in the amount determined in accordance with the following: (i) In 2005, six hundred dollars ($600); (ii) In 2006, seven hundred dollars ($700); (iii) In 2007, eight hundred dollars ($ 800); (iv) In 2008, nine hundred dollars ($ 900); and (v) In 2009 and thereafter, one thousand dollars ($1,000);
(A) Except in the case of a rollover contribution, no contribution shall be accepted: (i) Unless it is in cash; or (ii) To the extent the contribution, when added to the previous contributions to the account for the calendar year, exceeds one hundred percent (100%) of the eligible individual's deductible, or two thousand six hundred dollars ($2,600) for an individual, or five thousand one hundred fifty dollars ($5,150) per family, or such dollar amounts as established in accordance with § 67-10-106 , whichever is lower;
(i) Unless it is in cash; or
(ii) To the extent the contribution, when added to the previous contributions to the account for the calendar year, exceeds one hundred percent (100%) of the eligible individual's deductible, or two thousand six hundred dollars ($2,600) for an individual, or five thousand one hundred fifty dollars ($5,150) per family, or such dollar amounts as established in accordance with § 67-10-106 , whichever is lower;
(B) The trustee or custodian is a bank, an insurance company, or another person approved by the U.S. department of treasury;
(C) No part of the trust assets will be invested in life insurance contracts;
(D) The assets of the account will not be commingled with other property, except as allowed for under individual retirement accounts;
(E) Eligible individual's interest in the account is nonforfeitable; and
(F) Eligible individuals who have attained age fifty-five (55) before the end of the year may make additional catch-up contributions into the account in the amount determined in accordance with the following: (i) In 2005, six hundred dollars ($600); (ii) In 2006, seven hundred dollars ($700); (iii) In 2007, eight hundred dollars ($ 800); (iv) In 2008, nine hundred dollars ($ 900); and (v) In 2009 and thereafter, one thousand dollars ($1,000);
(i) In 2005, six hundred dollars ($600);
(ii) In 2006, seven hundred dollars ($700);
(iii) In 2007, eight hundred dollars ($ 800);
(iv) In 2008, nine hundred dollars ($ 900); and
(v) In 2009 and thereafter, one thousand dollars ($1,000);
(5) "Health savings account program" or "program" means a program that includes all of the following: (A) The purchase by an eligible individual or by an employer of a high deductible health plan; and (B) The contribution into a health savings account by or on behalf of an eligible individual or on behalf of an employee by the employee's employer. The total annual contribution may not exceed the amount of the plan's higher deductible or the amounts listed in subdivision (4)(A)(ii);
(A) The purchase by an eligible individual or by an employer of a high deductible health plan; and
(B) The contribution into a health savings account by or on behalf of an eligible individual or on behalf of an employee by the employee's employer. The total annual contribution may not exceed the amount of the plan's higher deductible or the amounts listed in subdivision (4)(A)(ii);
(6) "High deductible health plan" means a health plan with: (A) In the case of self-only coverage, an annual deductible that is not less than one thousand dollars ($1,000), and the sum of the annual deductible and other out-of-pocket expenses required to be paid under the plan for covered benefits does not exceed five thousand one hundred dollars ($5,100), or such other amounts for an annual deductible and out-of-pocket expenses established in accordance with § 67-10-106 ; (B) In the case of family coverage, an annual deductible of not less than two thousand dollars ($2,000), and the sum of the annual deductible and other annual out-of-pocket expenses required to be paid under the plan for covered benefits does not exceed ten thousand two hundred dollars ($10,200), or such other amounts for an annual deductible or out-of-pocket expenses established in accordance with § 67-10-106 ; and (C) A plan shall not fail to be treated as a high deductible plan by reason of failing to have a deductible for preventive care or, in the case of network plans, for having out-of-pocket expenses or annual deductibles for services provided outside the network that exceed the limitations in this section; and
(A) In the case of self-only coverage, an annual deductible that is not less than one thousand dollars ($1,000), and the sum of the annual deductible and other out-of-pocket expenses required to be paid under the plan for covered benefits does not exceed five thousand one hundred dollars ($5,100), or such other amounts for an annual deductible and out-of-pocket expenses established in accordance with § 67-10-106 ;
(B) In the case of family coverage, an annual deductible of not less than two thousand dollars ($2,000), and the sum of the annual deductible and other annual out-of-pocket expenses required to be paid under the plan for covered benefits does not exceed ten thousand two hundred dollars ($10,200), or such other amounts for an annual deductible or out-of-pocket expenses established in accordance with § 67-10-106 ; and
(C) A plan shall not fail to be treated as a high deductible plan by reason of failing to have a deductible for preventive care or, in the case of network plans, for having out-of-pocket expenses or annual deductibles for services provided outside the network that exceed the limitations in this section; and
(7) "Qualified medical expense" means an expense paid by the taxpayer for medical care described in § 213(d) of the Internal Revenue Code ( 26 U.S.C. § 213(d) ).
Acts 2006, ch. 873, § 2.
Tenn. Code Ann. § 67-4-310 — TN Code / Title 67 / Chapter 4 / Section 67-4-310
Transfer of vending machine business
Status: in_force

(a) Notwithstanding § 67-4-309(b) , the transferee of a vending machine business upon which the transferor has paid tax on an annual basis under § 67-4-506 , desiring to continue to operate under the option as afforded by such section, shall, within thirty (30) days after the date of transfer, or the next following July 1, whichever is sooner, notify the department of its intent and also register the new business and each transferred vending machine with the department in the name of the transferee. In connection with the transfer, the transferee shall pay such costs and fees as provided in § 67-4-506 , but no additional gross receipts tax shall be due for any remaining period for which the transferor has paid applicable gross receipts taxes. However, when any such transferee desiring to continue to exercise the option afforded in § 67-4-506 shall fail to notify the department and to register, as required, the transferee shall not be permitted to exercise such option prior to the next following July 1, until and unless there shall have been paid, in addition to the costs and fees provided in § 67-4-506 , a specific penalty in the amount of one dollar ($1.00) for each transferred vending machine for each month, or any fractional part thereof, during which such failure continues following expiration of the thirty (30) days after the transfer. Furthermore, if the option to pay the tax under § 67-4-506 is not exercised as provided prior to the next July 1 following the transfer, then such transferee shall be required to pay the sales tax as provided by law for a period of not less than twelve (12) months. (b) The transferee of a vending machine business taxable under § 67-4-506 , shall notify the department of the transfer and also register each transferred vending machine with the department under § 67-4-506 as set out in subsection (a), whether or not the transferor of such machines was operating under the option referred to in subsection (a). Such notification and registration shall be made within the period specified in subsection (a), and the operation of any transferred machine beyond such period without compliance with these requirements is unlawful and the transferee shall be subject to the imposition of penalties otherwise provided for in § 67-4-218 . Acts 1937, ch. 192, § 14; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1967, ch. 393, §§ 1, 2; 1973, ch. 20, § 3; T.C.A. (orig. ed.), § 67-4320; Acts 2007 , ch. 602, § 22.
(a) Notwithstanding § 67-4-309(b) , the transferee of a vending machine business upon which the transferor has paid tax on an annual basis under § 67-4-506 , desiring to continue to operate under the option as afforded by such section, shall, within thirty (30) days after the date of transfer, or the next following July 1, whichever is sooner, notify the department of its intent and also register the new business and each transferred vending machine with the department in the name of the transferee. In connection with the transfer, the transferee shall pay such costs and fees as provided in § 67-4-506 , but no additional gross receipts tax shall be due for any remaining period for which the transferor has paid applicable gross receipts taxes. However, when any such transferee desiring to continue to exercise the option afforded in § 67-4-506 shall fail to notify the department and to register, as required, the transferee shall not be permitted to exercise such option prior to the next following July 1, until and unless there shall have been paid, in addition to the costs and fees provided in § 67-4-506 , a specific penalty in the amount of one dollar ($1.00) for each transferred vending machine for each month, or any fractional part thereof, during which such failure continues following expiration of the thirty (30) days after the transfer. Furthermore, if the option to pay the tax under § 67-4-506 is not exercised as provided prior to the next July 1 following the transfer, then such transferee shall be required to pay the sales tax as provided by law for a period of not less than twelve (12) months.
(b) The transferee of a vending machine business taxable under § 67-4-506 , shall notify the department of the transfer and also register each transferred vending machine with the department under § 67-4-506 as set out in subsection (a), whether or not the transferor of such machines was operating under the option referred to in subsection (a). Such notification and registration shall be made within the period specified in subsection (a), and the operation of any transferred machine beyond such period without compliance with these requirements is unlawful and the transferee shall be subject to the imposition of penalties otherwise provided for in § 67-4-218 .
Acts 1937, ch. 192, § 14; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1967, ch. 393, §§ 1, 2; 1973, ch. 20, § 3; T.C.A. (orig. ed.), § 67-4320; Acts 2007 , ch. 602, § 22.
Tenn. Code Ann. § 67-3-1207 — TN Code / Title 67 / Chapter 3 / Section 67-3-1207
Tax credit for purchases in state - Refund of taxes
Status: in_force

(a) Each permittee or licensee is entitled to a credit on the highway user fuel tax equivalent to the tax paid on all gasoline, motor fuel, or alternative fuel, purchased by such permittee or licensee within this state and used in its operations outside Tennessee. Evidence of payment of the tax shall be furnished by the permittee or licensee claiming the credit and such evidence shall be in the form required by, or satisfactory to, the commissioner. (b) When the amount of the credit to which any permittee or licensee is entitled for any quarter, or any annual reporting period, as the case may be, exceeds the amount of the highway user fuel tax for which the permittee or licensee is liable for the same quarter, or annual reporting period, the excess may be allowed as a credit on the tax for which the permittee or licensee would otherwise be liable for another quarter or annual reporting period. Approved credit carryovers may be applied against a permittee's or licensee's highway user fuel tax liability only if claimed on a report filed for any one (1) of the eight (8) quarters succeeding the quarter in which the excess credit accrued, or in the case of annual filers, on a report filed for any one (1) of the two (2) years succeeding the year in which the excess credit accrued. (c) Upon application within two (2) years from the end of any quarterly reporting period, or annual reporting period, as the case may be, duly verified and supported by evidence as may be satisfactory to the commissioner, the excess referred to in subsection (b) may be refunded. The refund may be made if it appears that the permittee or licensee has paid to another state, under a lawful requirement of that state, a tax similar in effect to the tax provided on the use or consumption in such state of gasoline, motor fuel, or alternative fuel, purchased in Tennessee. The refund shall not be made at a rate other than the Tennessee rate in effect at the time of purchase. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2307.
(a) Each permittee or licensee is entitled to a credit on the highway user fuel tax equivalent to the tax paid on all gasoline, motor fuel, or alternative fuel, purchased by such permittee or licensee within this state and used in its operations outside Tennessee. Evidence of payment of the tax shall be furnished by the permittee or licensee claiming the credit and such evidence shall be in the form required by, or satisfactory to, the commissioner.
(b) When the amount of the credit to which any permittee or licensee is entitled for any quarter, or any annual reporting period, as the case may be, exceeds the amount of the highway user fuel tax for which the permittee or licensee is liable for the same quarter, or annual reporting period, the excess may be allowed as a credit on the tax for which the permittee or licensee would otherwise be liable for another quarter or annual reporting period. Approved credit carryovers may be applied against a permittee's or licensee's highway user fuel tax liability only if claimed on a report filed for any one (1) of the eight (8) quarters succeeding the quarter in which the excess credit accrued, or in the case of annual filers, on a report filed for any one (1) of the two (2) years succeeding the year in which the excess credit accrued.
(c) Upon application within two (2) years from the end of any quarterly reporting period, or annual reporting period, as the case may be, duly verified and supported by evidence as may be satisfactory to the commissioner, the excess referred to in subsection (b) may be refunded. The refund may be made if it appears that the permittee or licensee has paid to another state, under a lawful requirement of that state, a tax similar in effect to the tax provided on the use or consumption in such state of gasoline, motor fuel, or alternative fuel, purchased in Tennessee. The refund shall not be made at a rate other than the Tennessee rate in effect at the time of purchase.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2307.
Tenn. Code Ann. § 67-6-523 — TN Code / Title 67 / Chapter 6 / Section 67-6-523
Records
Status: in_force

(a) It is the duty of every dealer required to make a report and pay any tax under this chapter to keep and preserve suitable records of the sales or purchases, as the case may be, taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the commissioner, and it is the duty of every such dealer, moreover, to keep and preserve, for a period of three (3) years from December 31 of the year in which the associated return required by this chapter was filed, all invoices and other records of goods, wares and merchandise, or other subjects of taxation under this chapter. All such books, invoices, and other records shall be open to examination at all reasonable hours to the commissioner or any authorized agents of the commissioner. (b) Each dealer, as defined in this chapter, shall secure, maintain, and keep for a period of three (3) years from December 31 of the year in which the associated return required by this chapter was filed a complete record of tangible personal property received, used, sold at retail, distributed or stored, leased, or rented within this state by the dealer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the commissioner for the reasonable administration of this chapter. All such records shall be open for inspection to the commissioner at all reasonable hours. (c) In order to aid in the administration and enforcement of this chapter, and collect all of the tax imposed by this chapter, all wholesale dealers and jobbers in this state are required to keep a record of all sales of tangible personal property made in this state, whether such sales be for cash or on terms of credit. The record required to be kept by all wholesale dealers and jobbers shall contain and include the name and address of the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. These records shall be kept for a period of three (3) years from December 31 of the year in which the associated return required by this chapter was filed and shall be open to the inspection of the commissioner, or the duly authorized assistants of the commissioner, at all reasonable hours. (d) For the purpose of enforcing the collection of the tax levied by this chapter, the commissioner is specifically authorized and empowered to examine at all reasonable hours the books, records, and other documents of all transportation companies, agencies or firms that conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers, as provided in this chapter, are importing or are otherwise shipping articles of tangible personal property which are liable for the tax. The commissioner has the right to proceed in the chancery court for a mandatory injunction or other appropriate remedy to enforce the right, as granted by this section, to an examination of the books and records of transportation companies. (e) A violation of this section is a Class C misdemeanor. Acts 1947, ch. 3, §§ 8, 9; C. Supp. 1950, §§ 1248.68, 1248.71-1248.73 (Williams, §§ 1328.30, 1328.31); Acts 1955, ch. 242, §§ 2-4; T.C.A. (orig. ed.), §§ 67-3034 -- 67-3037; Acts 1986, ch. 598, §§ 15-17; 1989, ch. 591, § 113; 2005, ch. 499, § 17.
(a) It is the duty of every dealer required to make a report and pay any tax under this chapter to keep and preserve suitable records of the sales or purchases, as the case may be, taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the commissioner, and it is the duty of every such dealer, moreover, to keep and preserve, for a period of three (3) years from December 31 of the year in which the associated return required by this chapter was filed, all invoices and other records of goods, wares and merchandise, or other subjects of taxation under this chapter. All such books, invoices, and other records shall be open to examination at all reasonable hours to the commissioner or any authorized agents of the commissioner.
(b) Each dealer, as defined in this chapter, shall secure, maintain, and keep for a period of three (3) years from December 31 of the year in which the associated return required by this chapter was filed a complete record of tangible personal property received, used, sold at retail, distributed or stored, leased, or rented within this state by the dealer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the commissioner for the reasonable administration of this chapter. All such records shall be open for inspection to the commissioner at all reasonable hours.
(c) In order to aid in the administration and enforcement of this chapter, and collect all of the tax imposed by this chapter, all wholesale dealers and jobbers in this state are required to keep a record of all sales of tangible personal property made in this state, whether such sales be for cash or on terms of credit. The record required to be kept by all wholesale dealers and jobbers shall contain and include the name and address of the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. These records shall be kept for a period of three (3) years from December 31 of the year in which the associated return required by this chapter was filed and shall be open to the inspection of the commissioner, or the duly authorized assistants of the commissioner, at all reasonable hours.
(d) For the purpose of enforcing the collection of the tax levied by this chapter, the commissioner is specifically authorized and empowered to examine at all reasonable hours the books, records, and other documents of all transportation companies, agencies or firms that conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers, as provided in this chapter, are importing or are otherwise shipping articles of tangible personal property which are liable for the tax. The commissioner has the right to proceed in the chancery court for a mandatory injunction or other appropriate remedy to enforce the right, as granted by this section, to an examination of the books and records of transportation companies.
(e) A violation of this section is a Class C misdemeanor.
Acts 1947, ch. 3, §§ 8, 9; C. Supp. 1950, §§ 1248.68, 1248.71-1248.73 (Williams, §§ 1328.30, 1328.31); Acts 1955, ch. 242, §§ 2-4; T.C.A. (orig. ed.), §§ 67-3034 -- 67-3037; Acts 1986, ch. 598, §§ 15-17; 1989, ch. 591, § 113; 2005, ch. 499, § 17.