Tenn. Code Ann. § 67-6-204 — TN Code / Title 67 / Chapter 6 / Section 67-6-204
Lease or rental of property
Status: in_force

(a) It is declared to be the intention of this chapter to impose a tax on the sales price of all leases and rentals of tangible personal property and computer software in this state where the lease or rental is a part of the regularly established business, or the lease or rental is incidental or germane to the regularly established business. The tax is levied as follows: (1) At the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the sales price derived from the lease or rental of tangible personal property, as defined herein, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to the business; (2) At the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the monthly lease or rental price by lessee or renter, or contracted or agreed to be paid by lessee or renter, to the owner of the tangible personal property. (b) (1) The lessee or renter of tangible personal property from a lessor that is a tax exempt entity may elect, in lieu of the tax imposed by this section on the monthly lease or rental price contracted or agreed to be paid by the lessee or renter to the tax exempt owner of the tangible personal property, to pay in a lump sum a use tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price to the lessor of the tangible personal property subject to the lease. (2) The election shall be made by the lessee in accordance with rules and regulations to be promulgated by the commissioner of revenue. An election may be revoked with the consent of the commissioner. The effect of payment by a lessee of a use tax based on the purchase price to the lessor of the tangible personal property, pursuant to an election made as provided in this section, shall be to relieve and discharge the lessee and its successors and assigns of any obligation of paying any tax on the monthly lease or rental price contracted or agreed to be paid by the lessee or its successors and assigns to the lessor with respect to the tangible personal property that is the subject of the lease during the term of the lease and any extensions and renewals thereof, and of any obligation to pay any sales or use tax with respect to the purchase by lessee from the lessor of the tangible personal property pursuant to a purchase option contained in the lease of the tangible personal property. (3) This subsection (b) also applies to permit a lump sum payment of a local option use tax under part 7 of this chapter, based upon the purchase price to the lessor, at the rate and subject to the limitation on the tax applicable in the particular municipality or county pursuant to § 67-6-702 . The lump sum payment is in lieu of any local option tax imposed under part 7 of this chapter on the monthly lease or rental of tangible personal property from a lessor that is a tax exempt entity. (c) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-202 , 67-6-203 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) . Acts 1947, ch. 3, §§ 3, 8; C. Supp. 1950, §§ 1248.52, 1248.64 (Williams, §§ 1328.24, 1328.30); Acts 1955, ch. 51, §§ 7, 8, 12; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), §§ 67-3003(c), (d), 67-3024; Acts 1984 (Ex. Sess.), ch. 8, § 3; 1984, ch. 994, § 1; 1985, ch. 356, § 4; 1986, ch. 560, § 1; 1992, ch. 529, § 3; 1993, ch. 190, §§ 1, 2; 1996, ch. 664, § 1; 2002, ch. 856, § 4d; 2003 , ch. 357, §§ 4, 23; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 71-73; 2008 , ch. 1106, § 4.
(a) It is declared to be the intention of this chapter to impose a tax on the sales price of all leases and rentals of tangible personal property and computer software in this state where the lease or rental is a part of the regularly established business, or the lease or rental is incidental or germane to the regularly established business. The tax is levied as follows: (1) At the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the sales price derived from the lease or rental of tangible personal property, as defined herein, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to the business; (2) At the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the monthly lease or rental price by lessee or renter, or contracted or agreed to be paid by lessee or renter, to the owner of the tangible personal property.
(1) At the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the sales price derived from the lease or rental of tangible personal property, as defined herein, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to the business;
(2) At the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the monthly lease or rental price by lessee or renter, or contracted or agreed to be paid by lessee or renter, to the owner of the tangible personal property.
(b) (1) The lessee or renter of tangible personal property from a lessor that is a tax exempt entity may elect, in lieu of the tax imposed by this section on the monthly lease or rental price contracted or agreed to be paid by the lessee or renter to the tax exempt owner of the tangible personal property, to pay in a lump sum a use tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price to the lessor of the tangible personal property subject to the lease. (2) The election shall be made by the lessee in accordance with rules and regulations to be promulgated by the commissioner of revenue. An election may be revoked with the consent of the commissioner. The effect of payment by a lessee of a use tax based on the purchase price to the lessor of the tangible personal property, pursuant to an election made as provided in this section, shall be to relieve and discharge the lessee and its successors and assigns of any obligation of paying any tax on the monthly lease or rental price contracted or agreed to be paid by the lessee or its successors and assigns to the lessor with respect to the tangible personal property that is the subject of the lease during the term of the lease and any extensions and renewals thereof, and of any obligation to pay any sales or use tax with respect to the purchase by lessee from the lessor of the tangible personal property pursuant to a purchase option contained in the lease of the tangible personal property. (3) This subsection (b) also applies to permit a lump sum payment of a local option use tax under part 7 of this chapter, based upon the purchase price to the lessor, at the rate and subject to the limitation on the tax applicable in the particular municipality or county pursuant to § 67-6-702 . The lump sum payment is in lieu of any local option tax imposed under part 7 of this chapter on the monthly lease or rental of tangible personal property from a lessor that is a tax exempt entity.
(1) The lessee or renter of tangible personal property from a lessor that is a tax exempt entity may elect, in lieu of the tax imposed by this section on the monthly lease or rental price contracted or agreed to be paid by the lessee or renter to the tax exempt owner of the tangible personal property, to pay in a lump sum a use tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price to the lessor of the tangible personal property subject to the lease.
(2) The election shall be made by the lessee in accordance with rules and regulations to be promulgated by the commissioner of revenue. An election may be revoked with the consent of the commissioner. The effect of payment by a lessee of a use tax based on the purchase price to the lessor of the tangible personal property, pursuant to an election made as provided in this section, shall be to relieve and discharge the lessee and its successors and assigns of any obligation of paying any tax on the monthly lease or rental price contracted or agreed to be paid by the lessee or its successors and assigns to the lessor with respect to the tangible personal property that is the subject of the lease during the term of the lease and any extensions and renewals thereof, and of any obligation to pay any sales or use tax with respect to the purchase by lessee from the lessor of the tangible personal property pursuant to a purchase option contained in the lease of the tangible personal property.
(3) This subsection (b) also applies to permit a lump sum payment of a local option use tax under part 7 of this chapter, based upon the purchase price to the lessor, at the rate and subject to the limitation on the tax applicable in the particular municipality or county pursuant to § 67-6-702 . The lump sum payment is in lieu of any local option tax imposed under part 7 of this chapter on the monthly lease or rental of tangible personal property from a lessor that is a tax exempt entity.
(c) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-202 , 67-6-203 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) .
Acts 1947, ch. 3, §§ 3, 8; C. Supp. 1950, §§ 1248.52, 1248.64 (Williams, §§ 1328.24, 1328.30); Acts 1955, ch. 51, §§ 7, 8, 12; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), §§ 67-3003(c), (d), 67-3024; Acts 1984 (Ex. Sess.), ch. 8, § 3; 1984, ch. 994, § 1; 1985, ch. 356, § 4; 1986, ch. 560, § 1; 1992, ch. 529, § 3; 1993, ch. 190, §§ 1, 2; 1996, ch. 664, § 1; 2002, ch. 856, § 4d; 2003 , ch. 357, §§ 4, 23; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 71-73; 2008 , ch. 1106, § 4.
Tenn. Code Ann. § 67-5-2507 — TN Code / Title 67 / Chapter 5 / Section 67-5-2507
Sale of land - County as purchaser - Deferred sale
Status: in_force

(a) (1) The county mayor shall cause a certified copy of all orders confirming the sale of a parcel to the county pursuant to § 67-5-2501 to be recorded in the office of the register of deeds of the county. It is the duty of the county mayor of each county to take charge of all parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 . (2) The county legislative body may adopt regulations concerning sales of parcels purchased by the county at a delinquent tax sale. The regulations must be designed to promote a fair, effective, competitive, and transparent method of disposing of the parcels so as to attain the highest bid for each parcel. The regulations may include: (A) That parcels may be sold on credit and the terms thereof; (B) That parcels may be sold for amounts less than the full amount owing in the tax proceeding, the conditions upon which such a sale may take place, and whether such a sale shall be approved by the county legislative body; (C) Other similar issues regarding the procedures of sale; and (D) Procedures, terms, and conditions applicable to conveyances of a parcel pursuant to subsection (b). (3) (A) Unless otherwise required by the regulations adopted by the county legislative body, each parcel must be offered for sale with no minimum bid or approval by the county legislative body required. (B) The county mayor may solicit offers for one (1) or more individual parcels or for all parcels on a list prepared pursuant to § 67-5-2511 . (C) Any solicitation of offers must contain a statement as to how and where offers may be filed, and must be published in a newspaper of general circulation in the county. (4) (A) Upon a written offer being made to purchase a parcel the county mayor shall cause to be published a notice of the details of such offer with a description of the parcel. During the ten-day period following the date of such publication, if a person files with the county mayor or the county mayor's designee a written offer to increase the advertised offer by ten percent (10%) or more, the county mayor or designee shall give notice to those persons filing offers to appear at a certain time, date, and location and shall post the notice at a place available to the general public. At such time, date, and location, the county mayor or the county mayor's designee shall conduct an auction of the parcel with the starting bid being the highest written offer received prior to the auction. All persons are eligible to offer bids at the auction. The highest bidder at such auction is the successful bidder. If no raise offer is timely filed, the original bidder is the successful bidder. (B) The county mayor may approve the sale by internet sale of parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 . Subdivision (a)(4)(A) may be waived by the county mayor as to parcels offered for sale by internet sale. The highest bidder at such internet auction is the successful bidder. (5) The proceeds derived from retentions or conveyances of parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 must be applied in the following order: (A) First, proceeds must be applied to reimburse the taxing entity for amounts paid by the taxing entity for the purchase of the parcel in the tax proceeding or which remain owing by the taxing entity; (B) Any proceeds remaining after the application of proceeds provided by subdivision (a)(5)(A) must be applied first to unpaid attorney fees allowed in the tax proceeding, then to other unpaid court costs, and then divided on a pro rata basis based upon the taxes levied against the parcel by the county and any other taxing entity which has filed a proceeding as defined in § 67-5-2502 ; (C) Any proceeds remaining after the application of proceeds provided by subdivisions (a)(5)(A) and (a)(5)(B) must be applied to pay other taxes and accrued interest, penalties, and court costs, owed to the county and any other taxing entity on a pro rata basis, based upon the amounts of taxes owing each; and (D) Any proceeds remaining after the application of proceeds provided by subdivisions (a)(5)(A)-(C) inure to the benefit of the county. (6) Upon compliance with this section, the parcel must be released from all taxes, penalties, interest, and court costs owing all tax entities, up to the date of the conveyance subject only to any current year taxes that may not have been paid pursuant to this section. (7) Any conveyance or retention of a parcel that occurs before the expiration of the redemption period provided in part 27 of this chapter remains subject to the right of redemption. A conveyance or retention of a parcel does not affect the redemption period applicable to the parcel. (8) The county mayor is not required to seek approval of the county legislative body to supervise the sale and conveyance of each parcel unless: (A) Otherwise required by the regulations adopted by the county legislative body; or (B) The county legislative body has determined to retain or convey the parcel pursuant to subsection (b). (b) (1) The county legislative body may determine that it is in the best interest of the county to retain a parcel purchased by the county pursuant to § 67-5-2501 to use the parcel for a public purpose. The county may retain ownership of the parcel, or it may, subject to such terms as may be agreed upon, transfer ownership of the parcel to: (A) A governmental entity, including a corporation created pursuant to the Tennessee Local Land Bank Program, compiled in title 13, chapter 30; or (B) A nonprofit entity; provided, that the parcel is transferred in accordance with subdivision (b)(3). (2) A document evidencing the determination of the county legislative body to retain ownership of a parcel in accordance with subdivision (b)(1) must be recorded in the office of the register of deeds. (3) To be eligible to receive a parcel pursuant to subdivision (b)(1)(B), a nonprofit entity shall comply with the following requirements: (A) The entity must be exempt from federal income taxation under § 501(a) of the Internal Revenue Code ( 26 U.S.C. § 501(a) ), or an organization described in § 501(c) of the Internal Revenue Code ( 26 U.S.C. § 501(c) ); (B) The entity shall agree that the conveyed parcel must be used by the entity for at least a reasonable period for the purposes for which the entity was chartered; and (C) The entity is chartered to: (i) Construct or to restore residential dwellings for the purpose of creating affordable and habitable housing for the disadvantaged and needy citizens of the community; (ii) Construct or to restore historical properties or buildings in the community; (iii) Operate or maintain a community garden in the community; or (iv) Construct, operate, or maintain a park, memorial, or gathering place in the community, available for use by the general public. (c) Conveyances of parcels must be made without warranties by the county. Deeds must be executed by the county mayor. The execution of a deed constitutes a certification by the county that all procedures and rules of the county have been complied with and that all interest of the county in the parcel is being conveyed. The certification must not be overturned absent clear and convincing evidence of a substantial and material violation of a statutorily mandated requirement. (d) If the county mayor determines, prior to the sale of a parcel, that there may be a defect in the title to the parcel, the county mayor may move the court in which the parcel was sold in the tax proceeding to take action to cure the defect. A diligent effort to give notice of any such motion must be made as to all interested persons as of the date of the filing of the motion. (e) If a municipality does not authorize the county to convey its interest in tax parcels pursuant to § 67-5-1801(a) , or if a municipality files a complaint to collect delinquent property taxes owing the municipality separate from the complaint filed by the county to collect delinquent property taxes owing the county, the municipality's governing body and chief executive officer shall dispose of the parcels purchased by the municipality at a delinquent tax sale, in accordance with this section and § 67-5-2511 . In such event, the municipality's legislative body has the powers and duties of the county legislative body as set out in this section and § 67-5-2511 ; its chief executive officer has the powers and duties of the county mayor as set out in this section and § 67-5-2511 ; and the municipality stands in the place and stead of the county. (f) (1) As to a particular parcel conveyed to a county pursuant to § 67-5-2501 , the county mayor may make an evaluation of the parcel to determine whether the value of the parcel or amount of money the county is likely to receive if the county sold the parcel, exceeds the financial or environmental risks associated with the parcel. (2) If the county mayor determines that such risks exceed the value of the parcel, the county legislative body may adopt a resolution, by a two-thirds (2/3) vote, concurring in the county mayor's determination and directing the county mayor to request relief from the court in which the parcel was sold. Such relief must be sought by motion pursuant to Rule 60 of the Tennessee Rules of Civil Procedure filed within one hundred twenty (120) days after the entry of the order confirming the sale. (3) If the court finds that the motion should be granted, the court may rescind its prior order upon such terms as are just. If the prior order is rescinded, title to the parcel must be deemed to have remained in that state that existed as of the date of entry of the prior order confirming the sale. The court has broad discretion to ensure that this subsection (f) does not result for any period of time in the creation of a parcel for which a person or entity does not have responsibility. The court may then appoint a special master and direct the special master to conduct a second sale of the parcel upon such terms and conditions as may be ordered by the court, including the reduction or elimination of the minimum bid which may be accepted at the sale. (4) As an alternative to ordering a second sale or if a person does not present a bid at the second sale of the parcel, the court may thereafter approve a negotiated sale of the parcel upon such terms and conditions as may be ordered by the court. The court may allow an additional fee to the delinquent tax attorney for services rendered in regard to a negotiated sale of a parcel as provided in this chapter. (5) This subsection (f) applies to the risks of an individual parcel only and does not apply to the aggregated risks of all or multiple parcels bid in to the county pursuant to § 67-5-2501 . Amended by 2024 Tenn. Acts, ch. 967,s 15, eff. 9/1/2024. Amended by 2017 Tenn. Acts, ch. 299, s 14, eff. 7/1/2017. Amended by 2017 Tenn. Acts, ch. 299, s 13, eff. 7/1/2017. Amended by 2016 Tenn. Acts, ch. 1085, s 3, eff. 5/20/2016. Amended by 2016 Tenn. Acts, ch. 853, Secs.s 1, s 2 eff. 4/19/2016. Amended by 2015 Tenn. Acts, ch. 414, s 16, eff. 5/8/2015. Amended by 2015 Tenn. Acts, ch. 410, s 1, eff. 5/8/2015. Amended by 2013 Tenn. Acts, ch. 353, s 21, Sec.s 22, Secs.s 23, s 24 eff. 5/13/2013. Acts 1949, ch. 193, § 2; C. Supp. 1950, § 1612.3 (Williams, § 1051.2); T.C.A. (orig. ed.), §§ 67-2034, 67-2035; Acts 1993, ch. 315, § 8; 2003 , ch. 90, § 2. This section is set out more than once due to postponed, multiple, or conflicting amendments.
(a) (1) The county mayor shall cause a certified copy of all orders confirming the sale of a parcel to the county pursuant to § 67-5-2501 to be recorded in the office of the register of deeds of the county. It is the duty of the county mayor of each county to take charge of all parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 . (2) The county legislative body may adopt regulations concerning sales of parcels purchased by the county at a delinquent tax sale. The regulations must be designed to promote a fair, effective, competitive, and transparent method of disposing of the parcels so as to attain the highest bid for each parcel. The regulations may include: (A) That parcels may be sold on credit and the terms thereof; (B) That parcels may be sold for amounts less than the full amount owing in the tax proceeding, the conditions upon which such a sale may take place, and whether such a sale shall be approved by the county legislative body; (C) Other similar issues regarding the procedures of sale; and (D) Procedures, terms, and conditions applicable to conveyances of a parcel pursuant to subsection (b). (3) (A) Unless otherwise required by the regulations adopted by the county legislative body, each parcel must be offered for sale with no minimum bid or approval by the county legislative body required. (B) The county mayor may solicit offers for one (1) or more individual parcels or for all parcels on a list prepared pursuant to § 67-5-2511 . (C) Any solicitation of offers must contain a statement as to how and where offers may be filed, and must be published in a newspaper of general circulation in the county. (4) (A) Upon a written offer being made to purchase a parcel the county mayor shall cause to be published a notice of the details of such offer with a description of the parcel. During the ten-day period following the date of such publication, if a person files with the county mayor or the county mayor's designee a written offer to increase the advertised offer by ten percent (10%) or more, the county mayor or designee shall give notice to those persons filing offers to appear at a certain time, date, and location and shall post the notice at a place available to the general public. At such time, date, and location, the county mayor or the county mayor's designee shall conduct an auction of the parcel with the starting bid being the highest written offer received prior to the auction. All persons are eligible to offer bids at the auction. The highest bidder at such auction is the successful bidder. If no raise offer is timely filed, the original bidder is the successful bidder. (B) The county mayor may approve the sale by internet sale of parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 . Subdivision (a)(4)(A) may be waived by the county mayor as to parcels offered for sale by internet sale. The highest bidder at such internet auction is the successful bidder. (5) The proceeds derived from retentions or conveyances of parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 must be applied in the following order: (A) First, proceeds must be applied to reimburse the taxing entity for amounts paid by the taxing entity for the purchase of the parcel in the tax proceeding or which remain owing by the taxing entity; (B) Any proceeds remaining after the application of proceeds provided by subdivision (a)(5)(A) must be applied first to unpaid attorney fees allowed in the tax proceeding, then to other unpaid court costs, and then divided on a pro rata basis based upon the taxes levied against the parcel by the county and any other taxing entity which has filed a proceeding as defined in § 67-5-2502 ; (C) Any proceeds remaining after the application of proceeds provided by subdivisions (a)(5)(A) and (a)(5)(B) must be applied to pay other taxes and accrued interest, penalties, and court costs, owed to the county and any other taxing entity on a pro rata basis, based upon the amounts of taxes owing each; and (D) Any proceeds remaining after the application of proceeds provided by subdivisions (a)(5)(A)-(C) inure to the benefit of the county. (6) Upon compliance with this section, the parcel must be released from all taxes, penalties, interest, and court costs owing all tax entities, up to the date of the conveyance subject only to any current year taxes that may not have been paid pursuant to this section. (7) Any conveyance or retention of a parcel that occurs before the expiration of the redemption period provided in part 27 of this chapter remains subject to the right of redemption. A conveyance or retention of a parcel does not affect the redemption period applicable to the parcel. (8) The county mayor is not required to seek approval of the county legislative body to supervise the sale and conveyance of each parcel unless: (A) Otherwise required by the regulations adopted by the county legislative body; or (B) The county legislative body has determined to retain or convey the parcel pursuant to subsection (b).
(1) The county mayor shall cause a certified copy of all orders confirming the sale of a parcel to the county pursuant to § 67-5-2501 to be recorded in the office of the register of deeds of the county. It is the duty of the county mayor of each county to take charge of all parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 .
(2) The county legislative body may adopt regulations concerning sales of parcels purchased by the county at a delinquent tax sale. The regulations must be designed to promote a fair, effective, competitive, and transparent method of disposing of the parcels so as to attain the highest bid for each parcel. The regulations may include: (A) That parcels may be sold on credit and the terms thereof; (B) That parcels may be sold for amounts less than the full amount owing in the tax proceeding, the conditions upon which such a sale may take place, and whether such a sale shall be approved by the county legislative body; (C) Other similar issues regarding the procedures of sale; and (D) Procedures, terms, and conditions applicable to conveyances of a parcel pursuant to subsection (b).
(A) That parcels may be sold on credit and the terms thereof;
(B) That parcels may be sold for amounts less than the full amount owing in the tax proceeding, the conditions upon which such a sale may take place, and whether such a sale shall be approved by the county legislative body;
(C) Other similar issues regarding the procedures of sale; and
(D) Procedures, terms, and conditions applicable to conveyances of a parcel pursuant to subsection (b).
(3) (A) Unless otherwise required by the regulations adopted by the county legislative body, each parcel must be offered for sale with no minimum bid or approval by the county legislative body required. (B) The county mayor may solicit offers for one (1) or more individual parcels or for all parcels on a list prepared pursuant to § 67-5-2511 . (C) Any solicitation of offers must contain a statement as to how and where offers may be filed, and must be published in a newspaper of general circulation in the county.
(A) Unless otherwise required by the regulations adopted by the county legislative body, each parcel must be offered for sale with no minimum bid or approval by the county legislative body required.
(B) The county mayor may solicit offers for one (1) or more individual parcels or for all parcels on a list prepared pursuant to § 67-5-2511 .
(C) Any solicitation of offers must contain a statement as to how and where offers may be filed, and must be published in a newspaper of general circulation in the county.
(4) (A) Upon a written offer being made to purchase a parcel the county mayor shall cause to be published a notice of the details of such offer with a description of the parcel. During the ten-day period following the date of such publication, if a person files with the county mayor or the county mayor's designee a written offer to increase the advertised offer by ten percent (10%) or more, the county mayor or designee shall give notice to those persons filing offers to appear at a certain time, date, and location and shall post the notice at a place available to the general public. At such time, date, and location, the county mayor or the county mayor's designee shall conduct an auction of the parcel with the starting bid being the highest written offer received prior to the auction. All persons are eligible to offer bids at the auction. The highest bidder at such auction is the successful bidder. If no raise offer is timely filed, the original bidder is the successful bidder. (B) The county mayor may approve the sale by internet sale of parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 . Subdivision (a)(4)(A) may be waived by the county mayor as to parcels offered for sale by internet sale. The highest bidder at such internet auction is the successful bidder.
(A) Upon a written offer being made to purchase a parcel the county mayor shall cause to be published a notice of the details of such offer with a description of the parcel. During the ten-day period following the date of such publication, if a person files with the county mayor or the county mayor's designee a written offer to increase the advertised offer by ten percent (10%) or more, the county mayor or designee shall give notice to those persons filing offers to appear at a certain time, date, and location and shall post the notice at a place available to the general public. At such time, date, and location, the county mayor or the county mayor's designee shall conduct an auction of the parcel with the starting bid being the highest written offer received prior to the auction. All persons are eligible to offer bids at the auction. The highest bidder at such auction is the successful bidder. If no raise offer is timely filed, the original bidder is the successful bidder.
(B) The county mayor may approve the sale by internet sale of parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 . Subdivision (a)(4)(A) may be waived by the county mayor as to parcels offered for sale by internet sale. The highest bidder at such internet auction is the successful bidder.
(5) The proceeds derived from retentions or conveyances of parcels purchased by the county at a delinquent tax sale pursuant to § 67-5-2501 must be applied in the following order: (A) First, proceeds must be applied to reimburse the taxing entity for amounts paid by the taxing entity for the purchase of the parcel in the tax proceeding or which remain owing by the taxing entity; (B) Any proceeds remaining after the application of proceeds provided by subdivision (a)(5)(A) must be applied first to unpaid attorney fees allowed in the tax proceeding, then to other unpaid court costs, and then divided on a pro rata basis based upon the taxes levied against the parcel by the county and any other taxing entity which has filed a proceeding as defined in § 67-5-2502 ; (C) Any proceeds remaining after the application of proceeds provided by subdivisions (a)(5)(A) and (a)(5)(B) must be applied to pay other taxes and accrued interest, penalties, and court costs, owed to the county and any other taxing entity on a pro rata basis, based upon the amounts of taxes owing each; and (D) Any proceeds remaining after the application of proceeds provided by subdivisions (a)(5)(A)-(C) inure to the benefit of the county.
(A) First, proceeds must be applied to reimburse the taxing entity for amounts paid by the taxing entity for the purchase of the parcel in the tax proceeding or which remain owing by the taxing entity;
(B) Any proceeds remaining after the application of proceeds provided by subdivision (a)(5)(A) must be applied first to unpaid attorney fees allowed in the tax proceeding, then to other unpaid court costs, and then divided on a pro rata basis based upon the taxes levied against the parcel by the county and any other taxing entity which has filed a proceeding as defined in § 67-5-2502 ;
(C) Any proceeds remaining after the application of proceeds provided by subdivisions (a)(5)(A) and (a)(5)(B) must be applied to pay other taxes and accrued interest, penalties, and court costs, owed to the county and any other taxing entity on a pro rata basis, based upon the amounts of taxes owing each; and
(D) Any proceeds remaining after the application of proceeds provided by subdivisions (a)(5)(A)-(C) inure to the benefit of the county.
(6) Upon compliance with this section, the parcel must be released from all taxes, penalties, interest, and court costs owing all tax entities, up to the date of the conveyance subject only to any current year taxes that may not have been paid pursuant to this section.
(7) Any conveyance or retention of a parcel that occurs before the expiration of the redemption period provided in part 27 of this chapter remains subject to the right of redemption. A conveyance or retention of a parcel does not affect the redemption period applicable to the parcel.
(8) The county mayor is not required to seek approval of the county legislative body to supervise the sale and conveyance of each parcel unless: (A) Otherwise required by the regulations adopted by the county legislative body; or (B) The county legislative body has determined to retain or convey the parcel pursuant to subsection (b).
(A) Otherwise required by the regulations adopted by the county legislative body; or
(B) The county legislative body has determined to retain or convey the parcel pursuant to subsection (b).
(b) (1) The county legislative body may determine that it is in the best interest of the county to retain a parcel purchased by the county pursuant to § 67-5-2501 to use the parcel for a public purpose. The county may retain ownership of the parcel, or it may, subject to such terms as may be agreed upon, transfer ownership of the parcel to: (A) A governmental entity, including a corporation created pursuant to the Tennessee Local Land Bank Program, compiled in title 13, chapter 30; or (B) A nonprofit entity; provided, that the parcel is transferred in accordance with subdivision (b)(3). (2) A document evidencing the determination of the county legislative body to retain ownership of a parcel in accordance with subdivision (b)(1) must be recorded in the office of the register of deeds. (3) To be eligible to receive a parcel pursuant to subdivision (b)(1)(B), a nonprofit entity shall comply with the following requirements: (A) The entity must be exempt from federal income taxation under § 501(a) of the Internal Revenue Code ( 26 U.S.C. § 501(a) ), or an organization described in § 501(c) of the Internal Revenue Code ( 26 U.S.C. § 501(c) ); (B) The entity shall agree that the conveyed parcel must be used by the entity for at least a reasonable period for the purposes for which the entity was chartered; and (C) The entity is chartered to: (i) Construct or to restore residential dwellings for the purpose of creating affordable and habitable housing for the disadvantaged and needy citizens of the community; (ii) Construct or to restore historical properties or buildings in the community; (iii) Operate or maintain a community garden in the community; or (iv) Construct, operate, or maintain a park, memorial, or gathering place in the community, available for use by the general public.
(1) The county legislative body may determine that it is in the best interest of the county to retain a parcel purchased by the county pursuant to § 67-5-2501 to use the parcel for a public purpose. The county may retain ownership of the parcel, or it may, subject to such terms as may be agreed upon, transfer ownership of the parcel to: (A) A governmental entity, including a corporation created pursuant to the Tennessee Local Land Bank Program, compiled in title 13, chapter 30; or (B) A nonprofit entity; provided, that the parcel is transferred in accordance with subdivision (b)(3).
(A) A governmental entity, including a corporation created pursuant to the Tennessee Local Land Bank Program, compiled in title 13, chapter 30; or
(B) A nonprofit entity; provided, that the parcel is transferred in accordance with subdivision (b)(3).
(2) A document evidencing the determination of the county legislative body to retain ownership of a parcel in accordance with subdivision (b)(1) must be recorded in the office of the register of deeds.
(3) To be eligible to receive a parcel pursuant to subdivision (b)(1)(B), a nonprofit entity shall comply with the following requirements: (A) The entity must be exempt from federal income taxation under § 501(a) of the Internal Revenue Code ( 26 U.S.C. § 501(a) ), or an organization described in § 501(c) of the Internal Revenue Code ( 26 U.S.C. § 501(c) ); (B) The entity shall agree that the conveyed parcel must be used by the entity for at least a reasonable period for the purposes for which the entity was chartered; and (C) The entity is chartered to: (i) Construct or to restore residential dwellings for the purpose of creating affordable and habitable housing for the disadvantaged and needy citizens of the community; (ii) Construct or to restore historical properties or buildings in the community; (iii) Operate or maintain a community garden in the community; or (iv) Construct, operate, or maintain a park, memorial, or gathering place in the community, available for use by the general public.
(A) The entity must be exempt from federal income taxation under § 501(a) of the Internal Revenue Code ( 26 U.S.C. § 501(a) ), or an organization described in § 501(c) of the Internal Revenue Code ( 26 U.S.C. § 501(c) );
(B) The entity shall agree that the conveyed parcel must be used by the entity for at least a reasonable period for the purposes for which the entity was chartered; and
(C) The entity is chartered to: (i) Construct or to restore residential dwellings for the purpose of creating affordable and habitable housing for the disadvantaged and needy citizens of the community; (ii) Construct or to restore historical properties or buildings in the community; (iii) Operate or maintain a community garden in the community; or (iv) Construct, operate, or maintain a park, memorial, or gathering place in the community, available for use by the general public.
(i) Construct or to restore residential dwellings for the purpose of creating affordable and habitable housing for the disadvantaged and needy citizens of the community;
(ii) Construct or to restore historical properties or buildings in the community;
(iii) Operate or maintain a community garden in the community; or
(iv) Construct, operate, or maintain a park, memorial, or gathering place in the community, available for use by the general public.
(c) Conveyances of parcels must be made without warranties by the county. Deeds must be executed by the county mayor. The execution of a deed constitutes a certification by the county that all procedures and rules of the county have been complied with and that all interest of the county in the parcel is being conveyed. The certification must not be overturned absent clear and convincing evidence of a substantial and material violation of a statutorily mandated requirement.
(d) If the county mayor determines, prior to the sale of a parcel, that there may be a defect in the title to the parcel, the county mayor may move the court in which the parcel was sold in the tax proceeding to take action to cure the defect. A diligent effort to give notice of any such motion must be made as to all interested persons as of the date of the filing of the motion.
(e) If a municipality does not authorize the county to convey its interest in tax parcels pursuant to § 67-5-1801(a) , or if a municipality files a complaint to collect delinquent property taxes owing the municipality separate from the complaint filed by the county to collect delinquent property taxes owing the county, the municipality's governing body and chief executive officer shall dispose of the parcels purchased by the municipality at a delinquent tax sale, in accordance with this section and § 67-5-2511 . In such event, the municipality's legislative body has the powers and duties of the county legislative body as set out in this section and § 67-5-2511 ; its chief executive officer has the powers and duties of the county mayor as set out in this section and § 67-5-2511 ; and the municipality stands in the place and stead of the county.
(f) (1) As to a particular parcel conveyed to a county pursuant to § 67-5-2501 , the county mayor may make an evaluation of the parcel to determine whether the value of the parcel or amount of money the county is likely to receive if the county sold the parcel, exceeds the financial or environmental risks associated with the parcel. (2) If the county mayor determines that such risks exceed the value of the parcel, the county legislative body may adopt a resolution, by a two-thirds (2/3) vote, concurring in the county mayor's determination and directing the county mayor to request relief from the court in which the parcel was sold. Such relief must be sought by motion pursuant to Rule 60 of the Tennessee Rules of Civil Procedure filed within one hundred twenty (120) days after the entry of the order confirming the sale. (3) If the court finds that the motion should be granted, the court may rescind its prior order upon such terms as are just. If the prior order is rescinded, title to the parcel must be deemed to have remained in that state that existed as of the date of entry of the prior order confirming the sale. The court has broad discretion to ensure that this subsection (f) does not result for any period of time in the creation of a parcel for which a person or entity does not have responsibility. The court may then appoint a special master and direct the special master to conduct a second sale of the parcel upon such terms and conditions as may be ordered by the court, including the reduction or elimination of the minimum bid which may be accepted at the sale. (4) As an alternative to ordering a second sale or if a person does not present a bid at the second sale of the parcel, the court may thereafter approve a negotiated sale of the parcel upon such terms and conditions as may be ordered by the court. The court may allow an additional fee to the delinquent tax attorney for services rendered in regard to a negotiated sale of a parcel as provided in this chapter. (5) This subsection (f) applies to the risks of an individual parcel only and does not apply to the aggregated risks of all or multiple parcels bid in to the county pursuant to § 67-5-2501 .
(1) As to a particular parcel conveyed to a county pursuant to § 67-5-2501 , the county mayor may make an evaluation of the parcel to determine whether the value of the parcel or amount of money the county is likely to receive if the county sold the parcel, exceeds the financial or environmental risks associated with the parcel.
(2) If the county mayor determines that such risks exceed the value of the parcel, the county legislative body may adopt a resolution, by a two-thirds (2/3) vote, concurring in the county mayor's determination and directing the county mayor to request relief from the court in which the parcel was sold. Such relief must be sought by motion pursuant to Rule 60 of the Tennessee Rules of Civil Procedure filed within one hundred twenty (120) days after the entry of the order confirming the sale.
(3) If the court finds that the motion should be granted, the court may rescind its prior order upon such terms as are just. If the prior order is rescinded, title to the parcel must be deemed to have remained in that state that existed as of the date of entry of the prior order confirming the sale. The court has broad discretion to ensure that this subsection (f) does not result for any period of time in the creation of a parcel for which a person or entity does not have responsibility. The court may then appoint a special master and direct the special master to conduct a second sale of the parcel upon such terms and conditions as may be ordered by the court, including the reduction or elimination of the minimum bid which may be accepted at the sale.
(4) As an alternative to ordering a second sale or if a person does not present a bid at the second sale of the parcel, the court may thereafter approve a negotiated sale of the parcel upon such terms and conditions as may be ordered by the court. The court may allow an additional fee to the delinquent tax attorney for services rendered in regard to a negotiated sale of a parcel as provided in this chapter.
(5) This subsection (f) applies to the risks of an individual parcel only and does not apply to the aggregated risks of all or multiple parcels bid in to the county pursuant to § 67-5-2501 .
Amended by 2024 Tenn. Acts, ch. 967,s 15, eff. 9/1/2024.
Amended by 2017 Tenn. Acts, ch. 299, s 14, eff. 7/1/2017.
Amended by 2017 Tenn. Acts, ch. 299, s 13, eff. 7/1/2017.
Amended by 2016 Tenn. Acts, ch. 1085, s 3, eff. 5/20/2016.
Amended by 2016 Tenn. Acts, ch. 853, Secs.s 1, s 2 eff. 4/19/2016.
Amended by 2015 Tenn. Acts, ch. 414, s 16, eff. 5/8/2015.
Amended by 2015 Tenn. Acts, ch. 410, s 1, eff. 5/8/2015.
Amended by 2013 Tenn. Acts, ch. 353, s 21, Sec.s 22, Secs.s 23, s 24 eff. 5/13/2013.
Acts 1949, ch. 193, § 2; C. Supp. 1950, § 1612.3 (Williams, § 1051.2); T.C.A. (orig. ed.), §§ 67-2034, 67-2035; Acts 1993, ch. 315, § 8; 2003 , ch. 90, § 2.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Tenn. Code Ann. § 67-6-410 — TN Code / Title 67 / Chapter 6 / Section 67-6-410
Information report of sales of beer, tobacco products, or other types of tangible personal property
Status: in_force

(a) (1) The commissioner is authorized to require persons selling beer, as defined in § 57-5-101 , and persons selling tobacco products, as defined in § 67-4-1001 , to retailers of such products to file an information report of such sales with the department. Nothing shall prevent a seller from including in its report sales of tangible personal property that are not otherwise required by this section. (2) The commissioner is authorized to require each tobacco product manufacturer, as defined in § 47-31-102 , whose cigarettes are sold in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, to file an information report related to tobacco buydown payments, as defined in § 67-6-357 , received by retailers from the tobacco product manufacturer. (3) [Expires on July 1, 2025. See (a)(3)(C).] (A) The commissioner is authorized to require persons selling food, candy, or nonalcoholic beverages, including bottled soft drinks, to retailers of such products to file an information report of such net sales with the department. For purposes of this subdivision (a)(3): (i) "Bottled soft drinks" has the same meaning as defined in § 67-4-402 ; (ii) "Candy" has the same meaning as defined in § 67-6-102 ; (iii) "Food" and "nonalcoholic beverages" includes the items described in the definition of "food and food ingredients" in § 67-6-102 except for the following, which shall not be required for purposes of this section: perishable grocery items such as fruits, vegetables, deli meat, deli cheese, deli salads, and other deli products; fresh meats; refrigerated meats; frozen meats; frozen dinners, entrees, and meals; frozen pizza; or other frozen foods; and (iv) "Net sales" means the aggregate amount for which the reported products were sold during the reporting period, less any discounts, on-invoice adjustments, credit for returned merchandise, or other similar reductions in the amount charged to the retailer for the products covered by the report. (B) (i) Nothing in this section prevents a seller from including in its report net sales of tangible personal property that are not otherwise required by this section. (ii) Nothing in this section prevents a seller from reporting on a more detailed basis than required by this section. (iii) For purposes of this section, sales of candy, food, and nonalcoholic beverages, including bottled soft drinks as defined by § 67-4-402(a)(1) , may be reported in the aggregate for each retailer location, in lieu of reporting specific SKU (Stock Keeping Units) identification number totals for each product. (C) This subdivision (a)(3) is deleted on July 1, 2025. (b) The information report shall contain such information as deemed reasonably necessary by the commissioner of revenue to ascertain the correctness of any tax return or to determine the liability of any person taxable under this part, and may include, but is not limited to, the following information: (1) The seller's name and license number; (2) The retailer's name, beer permit number if applicable, and sales and use tax account number; (3) The retailer's situs code and address, including street address, county, municipality, state, and zip code; (4) The general type of product sold; provided, that all candy, food, and nonalcoholic beverages, including bottled soft drinks, may be treated as a single type of product; (5) The dates each type of product was sold; provided, for all candy, food, and nonalcoholic beverage sales, including bottled soft drinks, the date can reflect the last day of the period covered by the report; (6) The quantity of each type of product sold; (7) The monthly or quarterly sales total, in dollars, of each type of product sold; and (8) If applicable, the name of the tobacco product manufacturer providing the tobacco buydown payment, the purchase date to which the tobacco buydown payment corresponds, and the amount of the tobacco buydown payment. (c) The information report shall be filed electronically in a format specified by the commissioner; provided, however, that electronic submission shall not be required from any wholesaler that does not keep records electronically in the ordinary course of business. (d) Notwithstanding subsection (b) or (c) to the contrary, no seller shall be required to change its record-keeping system for purposes of this section. If the seller's records do not include all of the information requested by the commissioner, or include the information in a different format than requested by the commissioner, the requirements of this section shall be satisfied if the seller includes in the report all of the requested information that the seller does have, in the format in which the seller ordinarily maintains such information. (e) The information report shall be filed for each calendar quarter and shall be due no later than the twenty-fifth day of the month immediately following the end of such period; provided, however, that nothing in this section prevents the seller from filing on a monthly basis. Any seller who fails to provide the information report by the due date or who negligently or knowingly includes inaccurate information on the information report is subject to a penalty, not to exceed two hundred fifty dollars ($250), for each inaccurate report, or for every month the report, or part thereof, is not provided, up to a maximum amount of two thousand five hundred dollars ($2,500). The commissioner is authorized to waive the penalty, in whole or in part, for good and reasonable cause under § 67-1-803 . (f) Any person selling beer, as defined in § 57-5-101 , who files the report required by this section, which report contains at least the information required by § 57-6-105(b) , shall not be required to file with the department the report otherwise required by § 57-6-105(b) ; provided, however, that nothing in this subsection (f) shall relieve the seller from filing any report, or copy thereof, with any county or municipality. (g) The commissioner shall not issue any assessment under § 67-1-1438 , including a notice of proposed assessment, to any retailer based solely on the information report submitted pursuant to this section unless the department first issues to the retailer an inquiry letter setting forth the information that led the department to its conclusion and providing an opportunity for the retailer to explain the inconsistencies between its purchases and reported sales. Nothing in this section prohibits a jeopardy assessment under § 67-1-1431 . (h) [Expires on July 1, 2025. See (h)(5).] (1) Any wholesaler making sales of candy, food, and nonalcoholic beverages, including bottled soft drinks, in an amount less than five hundred thousand dollars ($500,000) during the prior calendar year shall not be required to include such sales of candy, food, and nonalcoholic beverage products, including bottled soft drinks, in the information report required under subsection (a). (2) Any wholesaler making sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, to an affiliate shall not be required to include sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, to any affiliates in the information report required under subsection (a). For purposes of this section, "affiliate" has the same meaning as provided in chapter 4, part 20 of this title. (3) Any wholesaler making sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, to a retailer under the following circumstances shall not be required to include such sales in the information report required by subsection (a): (A) The retailer buys at least fifty percent (50%) of its candy, food, and nonalcoholic beverages, including bottled soft drinks, from an affiliate that falls within the exemption provided by subdivision (h)(2) and the retailer notifies the wholesaler in writing that this requirement is met; and (B) The wholesaler shall retain the retailer's written notification and provide a copy to the department upon reasonable request. (4) Any wholesaler making sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, shall be allowed to submit the information required by this section in the format in which the seller ordinarily maintains such information. (5) This subsection (h) is deleted on July 1, 2025. (i) Nothing in this section limits the provisions of § 67-6-523 . (j) Any notice of proposed assessment sent to a taxpayer based on the information report submitted pursuant to this section shall clearly state in bold face type the following language: As a taxpayer of Tennessee, you have a right to dispute any proposed assessment by filing a timely request for an informal conference. (k) The department shall provide an assessment calculation for each type of product required to be reported under this section. The assessment calculation shall be posted on the website of the department. (l) Any report provided to the department pursuant to this section shall be tax information of the wholesaler and shall be confidential pursuant to § 67-1-1702 ; provided, however, that the department is authorized to disclose, to an individual customer of the wholesaler, records of the customer's purchases contained within the report. Amended by 2022 Tenn. Acts, ch. 887, Secs.s1, s2 eff. 4/14/2022. Amended by 2019 Tenn. Acts, ch. 179, s 1, s 2, s 3, s 4, s 5 eff. 4/23/2019. Amended by 2016 Tenn. Acts, ch. 907, s 1, s 2, s 3, s 4, s 5, s 6 eff. 4/27/2016. Amended by 2015 Tenn. Acts, ch. 342, s 1, s 2, s 3 eff. 5/4/2015. Acts 2012 , ch. 657, § 9. See 2022 Tenn. Acts, ch. 887, s 3.
(a) (1) The commissioner is authorized to require persons selling beer, as defined in § 57-5-101 , and persons selling tobacco products, as defined in § 67-4-1001 , to retailers of such products to file an information report of such sales with the department. Nothing shall prevent a seller from including in its report sales of tangible personal property that are not otherwise required by this section. (2) The commissioner is authorized to require each tobacco product manufacturer, as defined in § 47-31-102 , whose cigarettes are sold in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, to file an information report related to tobacco buydown payments, as defined in § 67-6-357 , received by retailers from the tobacco product manufacturer. (3) [Expires on July 1, 2025. See (a)(3)(C).] (A) The commissioner is authorized to require persons selling food, candy, or nonalcoholic beverages, including bottled soft drinks, to retailers of such products to file an information report of such net sales with the department. For purposes of this subdivision (a)(3): (i) "Bottled soft drinks" has the same meaning as defined in § 67-4-402 ; (ii) "Candy" has the same meaning as defined in § 67-6-102 ; (iii) "Food" and "nonalcoholic beverages" includes the items described in the definition of "food and food ingredients" in § 67-6-102 except for the following, which shall not be required for purposes of this section: perishable grocery items such as fruits, vegetables, deli meat, deli cheese, deli salads, and other deli products; fresh meats; refrigerated meats; frozen meats; frozen dinners, entrees, and meals; frozen pizza; or other frozen foods; and (iv) "Net sales" means the aggregate amount for which the reported products were sold during the reporting period, less any discounts, on-invoice adjustments, credit for returned merchandise, or other similar reductions in the amount charged to the retailer for the products covered by the report. (B) (i) Nothing in this section prevents a seller from including in its report net sales of tangible personal property that are not otherwise required by this section. (ii) Nothing in this section prevents a seller from reporting on a more detailed basis than required by this section. (iii) For purposes of this section, sales of candy, food, and nonalcoholic beverages, including bottled soft drinks as defined by § 67-4-402(a)(1) , may be reported in the aggregate for each retailer location, in lieu of reporting specific SKU (Stock Keeping Units) identification number totals for each product. (C) This subdivision (a)(3) is deleted on July 1, 2025.
(1) The commissioner is authorized to require persons selling beer, as defined in § 57-5-101 , and persons selling tobacco products, as defined in § 67-4-1001 , to retailers of such products to file an information report of such sales with the department. Nothing shall prevent a seller from including in its report sales of tangible personal property that are not otherwise required by this section.
(2) The commissioner is authorized to require each tobacco product manufacturer, as defined in § 47-31-102 , whose cigarettes are sold in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, to file an information report related to tobacco buydown payments, as defined in § 67-6-357 , received by retailers from the tobacco product manufacturer.
(3) [Expires on July 1, 2025. See (a)(3)(C).] (A) The commissioner is authorized to require persons selling food, candy, or nonalcoholic beverages, including bottled soft drinks, to retailers of such products to file an information report of such net sales with the department. For purposes of this subdivision (a)(3): (i) "Bottled soft drinks" has the same meaning as defined in § 67-4-402 ; (ii) "Candy" has the same meaning as defined in § 67-6-102 ; (iii) "Food" and "nonalcoholic beverages" includes the items described in the definition of "food and food ingredients" in § 67-6-102 except for the following, which shall not be required for purposes of this section: perishable grocery items such as fruits, vegetables, deli meat, deli cheese, deli salads, and other deli products; fresh meats; refrigerated meats; frozen meats; frozen dinners, entrees, and meals; frozen pizza; or other frozen foods; and (iv) "Net sales" means the aggregate amount for which the reported products were sold during the reporting period, less any discounts, on-invoice adjustments, credit for returned merchandise, or other similar reductions in the amount charged to the retailer for the products covered by the report. (B) (i) Nothing in this section prevents a seller from including in its report net sales of tangible personal property that are not otherwise required by this section. (ii) Nothing in this section prevents a seller from reporting on a more detailed basis than required by this section. (iii) For purposes of this section, sales of candy, food, and nonalcoholic beverages, including bottled soft drinks as defined by § 67-4-402(a)(1) , may be reported in the aggregate for each retailer location, in lieu of reporting specific SKU (Stock Keeping Units) identification number totals for each product. (C) This subdivision (a)(3) is deleted on July 1, 2025.
(A) The commissioner is authorized to require persons selling food, candy, or nonalcoholic beverages, including bottled soft drinks, to retailers of such products to file an information report of such net sales with the department. For purposes of this subdivision (a)(3): (i) "Bottled soft drinks" has the same meaning as defined in § 67-4-402 ; (ii) "Candy" has the same meaning as defined in § 67-6-102 ; (iii) "Food" and "nonalcoholic beverages" includes the items described in the definition of "food and food ingredients" in § 67-6-102 except for the following, which shall not be required for purposes of this section: perishable grocery items such as fruits, vegetables, deli meat, deli cheese, deli salads, and other deli products; fresh meats; refrigerated meats; frozen meats; frozen dinners, entrees, and meals; frozen pizza; or other frozen foods; and (iv) "Net sales" means the aggregate amount for which the reported products were sold during the reporting period, less any discounts, on-invoice adjustments, credit for returned merchandise, or other similar reductions in the amount charged to the retailer for the products covered by the report.
(i) "Bottled soft drinks" has the same meaning as defined in § 67-4-402 ;
(ii) "Candy" has the same meaning as defined in § 67-6-102 ;
(iii) "Food" and "nonalcoholic beverages" includes the items described in the definition of "food and food ingredients" in § 67-6-102 except for the following, which shall not be required for purposes of this section: perishable grocery items such as fruits, vegetables, deli meat, deli cheese, deli salads, and other deli products; fresh meats; refrigerated meats; frozen meats; frozen dinners, entrees, and meals; frozen pizza; or other frozen foods; and
(iv) "Net sales" means the aggregate amount for which the reported products were sold during the reporting period, less any discounts, on-invoice adjustments, credit for returned merchandise, or other similar reductions in the amount charged to the retailer for the products covered by the report.
(B) (i) Nothing in this section prevents a seller from including in its report net sales of tangible personal property that are not otherwise required by this section. (ii) Nothing in this section prevents a seller from reporting on a more detailed basis than required by this section. (iii) For purposes of this section, sales of candy, food, and nonalcoholic beverages, including bottled soft drinks as defined by § 67-4-402(a)(1) , may be reported in the aggregate for each retailer location, in lieu of reporting specific SKU (Stock Keeping Units) identification number totals for each product.
(i) Nothing in this section prevents a seller from including in its report net sales of tangible personal property that are not otherwise required by this section.
(ii) Nothing in this section prevents a seller from reporting on a more detailed basis than required by this section.
(iii) For purposes of this section, sales of candy, food, and nonalcoholic beverages, including bottled soft drinks as defined by § 67-4-402(a)(1) , may be reported in the aggregate for each retailer location, in lieu of reporting specific SKU (Stock Keeping Units) identification number totals for each product.
(C) This subdivision (a)(3) is deleted on July 1, 2025.
(b) The information report shall contain such information as deemed reasonably necessary by the commissioner of revenue to ascertain the correctness of any tax return or to determine the liability of any person taxable under this part, and may include, but is not limited to, the following information: (1) The seller's name and license number; (2) The retailer's name, beer permit number if applicable, and sales and use tax account number; (3) The retailer's situs code and address, including street address, county, municipality, state, and zip code; (4) The general type of product sold; provided, that all candy, food, and nonalcoholic beverages, including bottled soft drinks, may be treated as a single type of product; (5) The dates each type of product was sold; provided, for all candy, food, and nonalcoholic beverage sales, including bottled soft drinks, the date can reflect the last day of the period covered by the report; (6) The quantity of each type of product sold; (7) The monthly or quarterly sales total, in dollars, of each type of product sold; and (8) If applicable, the name of the tobacco product manufacturer providing the tobacco buydown payment, the purchase date to which the tobacco buydown payment corresponds, and the amount of the tobacco buydown payment.
(1) The seller's name and license number;
(2) The retailer's name, beer permit number if applicable, and sales and use tax account number;
(3) The retailer's situs code and address, including street address, county, municipality, state, and zip code;
(4) The general type of product sold; provided, that all candy, food, and nonalcoholic beverages, including bottled soft drinks, may be treated as a single type of product;
(5) The dates each type of product was sold; provided, for all candy, food, and nonalcoholic beverage sales, including bottled soft drinks, the date can reflect the last day of the period covered by the report;
(6) The quantity of each type of product sold;
(7) The monthly or quarterly sales total, in dollars, of each type of product sold; and
(8) If applicable, the name of the tobacco product manufacturer providing the tobacco buydown payment, the purchase date to which the tobacco buydown payment corresponds, and the amount of the tobacco buydown payment.
(c) The information report shall be filed electronically in a format specified by the commissioner; provided, however, that electronic submission shall not be required from any wholesaler that does not keep records electronically in the ordinary course of business.
(d) Notwithstanding subsection (b) or (c) to the contrary, no seller shall be required to change its record-keeping system for purposes of this section. If the seller's records do not include all of the information requested by the commissioner, or include the information in a different format than requested by the commissioner, the requirements of this section shall be satisfied if the seller includes in the report all of the requested information that the seller does have, in the format in which the seller ordinarily maintains such information.
(e) The information report shall be filed for each calendar quarter and shall be due no later than the twenty-fifth day of the month immediately following the end of such period; provided, however, that nothing in this section prevents the seller from filing on a monthly basis. Any seller who fails to provide the information report by the due date or who negligently or knowingly includes inaccurate information on the information report is subject to a penalty, not to exceed two hundred fifty dollars ($250), for each inaccurate report, or for every month the report, or part thereof, is not provided, up to a maximum amount of two thousand five hundred dollars ($2,500). The commissioner is authorized to waive the penalty, in whole or in part, for good and reasonable cause under § 67-1-803 .
(f) Any person selling beer, as defined in § 57-5-101 , who files the report required by this section, which report contains at least the information required by § 57-6-105(b) , shall not be required to file with the department the report otherwise required by § 57-6-105(b) ; provided, however, that nothing in this subsection (f) shall relieve the seller from filing any report, or copy thereof, with any county or municipality.
(g) The commissioner shall not issue any assessment under § 67-1-1438 , including a notice of proposed assessment, to any retailer based solely on the information report submitted pursuant to this section unless the department first issues to the retailer an inquiry letter setting forth the information that led the department to its conclusion and providing an opportunity for the retailer to explain the inconsistencies between its purchases and reported sales. Nothing in this section prohibits a jeopardy assessment under § 67-1-1431 .
(h) [Expires on July 1, 2025. See (h)(5).] (1) Any wholesaler making sales of candy, food, and nonalcoholic beverages, including bottled soft drinks, in an amount less than five hundred thousand dollars ($500,000) during the prior calendar year shall not be required to include such sales of candy, food, and nonalcoholic beverage products, including bottled soft drinks, in the information report required under subsection (a). (2) Any wholesaler making sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, to an affiliate shall not be required to include sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, to any affiliates in the information report required under subsection (a). For purposes of this section, "affiliate" has the same meaning as provided in chapter 4, part 20 of this title. (3) Any wholesaler making sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, to a retailer under the following circumstances shall not be required to include such sales in the information report required by subsection (a): (A) The retailer buys at least fifty percent (50%) of its candy, food, and nonalcoholic beverages, including bottled soft drinks, from an affiliate that falls within the exemption provided by subdivision (h)(2) and the retailer notifies the wholesaler in writing that this requirement is met; and (B) The wholesaler shall retain the retailer's written notification and provide a copy to the department upon reasonable request. (4) Any wholesaler making sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, shall be allowed to submit the information required by this section in the format in which the seller ordinarily maintains such information. (5) This subsection (h) is deleted on July 1, 2025.
(1) Any wholesaler making sales of candy, food, and nonalcoholic beverages, including bottled soft drinks, in an amount less than five hundred thousand dollars ($500,000) during the prior calendar year shall not be required to include such sales of candy, food, and nonalcoholic beverage products, including bottled soft drinks, in the information report required under subsection (a).
(2) Any wholesaler making sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, to an affiliate shall not be required to include sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, to any affiliates in the information report required under subsection (a). For purposes of this section, "affiliate" has the same meaning as provided in chapter 4, part 20 of this title.
(3) Any wholesaler making sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, to a retailer under the following circumstances shall not be required to include such sales in the information report required by subsection (a): (A) The retailer buys at least fifty percent (50%) of its candy, food, and nonalcoholic beverages, including bottled soft drinks, from an affiliate that falls within the exemption provided by subdivision (h)(2) and the retailer notifies the wholesaler in writing that this requirement is met; and (B) The wholesaler shall retain the retailer's written notification and provide a copy to the department upon reasonable request.
(A) The retailer buys at least fifty percent (50%) of its candy, food, and nonalcoholic beverages, including bottled soft drinks, from an affiliate that falls within the exemption provided by subdivision (h)(2) and the retailer notifies the wholesaler in writing that this requirement is met; and
(B) The wholesaler shall retain the retailer's written notification and provide a copy to the department upon reasonable request.
(4) Any wholesaler making sales of candy, food, or nonalcoholic beverages, including bottled soft drinks, shall be allowed to submit the information required by this section in the format in which the seller ordinarily maintains such information.
(5) This subsection (h) is deleted on July 1, 2025.
(i) Nothing in this section limits the provisions of § 67-6-523 .
(j) Any notice of proposed assessment sent to a taxpayer based on the information report submitted pursuant to this section shall clearly state in bold face type the following language: As a taxpayer of Tennessee, you have a right to dispute any proposed assessment by filing a timely request for an informal conference.
As a taxpayer of Tennessee, you have a right to dispute any proposed assessment by filing a timely request for an informal conference.
(k) The department shall provide an assessment calculation for each type of product required to be reported under this section. The assessment calculation shall be posted on the website of the department.
(l) Any report provided to the department pursuant to this section shall be tax information of the wholesaler and shall be confidential pursuant to § 67-1-1702 ; provided, however, that the department is authorized to disclose, to an individual customer of the wholesaler, records of the customer's purchases contained within the report.
Amended by 2022 Tenn. Acts, ch. 887, Secs.s1, s2 eff. 4/14/2022.
Amended by 2019 Tenn. Acts, ch. 179, s 1, s 2, s 3, s 4, s 5 eff. 4/23/2019.
Amended by 2016 Tenn. Acts, ch. 907, s 1, s 2, s 3, s 4, s 5, s 6 eff. 4/27/2016.
Amended by 2015 Tenn. Acts, ch. 342, s 1, s 2, s 3 eff. 5/4/2015.
Acts 2012 , ch. 657, § 9.
See 2022 Tenn. Acts, ch. 887, s 3.
Tenn. Code Ann. § 67-3-704 — TN Code / Title 67 / Chapter 3 / Section 67-3-704
Transporter reports
Status: in_force

(a) A person licensed as a transporter in this state shall file monthly reports with the department, on forms prescribed and furnished by the department, reporting the amount of taxable petroleum products transported within or across the borders of this state; provided, that transport truck operations exclusively within the state are not reportable except when transport operations originate at a refinery in this state. The report shall be filed within twenty-five (25) days after the end of the month in which delivery was made. The information shall include the following: (1) The quantity imported by the carrier for delivery in this state or transported from a Tennessee refinery by the carrier for delivery in this state; (2) The name and address of the supplier; (3) The name and address of the customer receiving delivery; (4) The date and the point of delivery; (5) The description of the product delivered; and (6) Any other information that may be required by the commissioner for the proper administration of this chapter. (b) (1) In case of delivery by barge, there shall be furnished, in addition to the information in subsection (a), the name and number of the barge, and the name and port of the towboat delivering the barge. (2) In the case of delivery by tank wagon, or other motor vehicle, there shall be furnished, in addition to the information in subsection (a), the vehicle's license number. (3) In case of delivery by tank car, there shall be furnished, in addition to the information in subsection (a), the car number and initials, and the capacity of the car. (c) A carrier delivering petroleum products or substitutes for petroleum products to any person required to have a license under part 6 of this chapter who is known by the carrier not to have such license, shall immediately notify the department by facsimile of the delivery, if facsimile service is reasonably available; but if not, by the next quickest means available. The department shall furnish to the carriers a list of all persons holding licenses and shall supplement and amend the list periodically as licenses are issued or revoked. (d) If a transporter fails to make the reports required by this section, the commissioner may assess a civil penalty of one thousand dollars ($1,000) for each violation. (e) This section shall cease to be effective if the commissioner determines that substantially similar data is available from federal government sources, including a federal terminal report. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1804.
(a) A person licensed as a transporter in this state shall file monthly reports with the department, on forms prescribed and furnished by the department, reporting the amount of taxable petroleum products transported within or across the borders of this state; provided, that transport truck operations exclusively within the state are not reportable except when transport operations originate at a refinery in this state. The report shall be filed within twenty-five (25) days after the end of the month in which delivery was made. The information shall include the following: (1) The quantity imported by the carrier for delivery in this state or transported from a Tennessee refinery by the carrier for delivery in this state; (2) The name and address of the supplier; (3) The name and address of the customer receiving delivery; (4) The date and the point of delivery; (5) The description of the product delivered; and (6) Any other information that may be required by the commissioner for the proper administration of this chapter.
(1) The quantity imported by the carrier for delivery in this state or transported from a Tennessee refinery by the carrier for delivery in this state;
(2) The name and address of the supplier;
(3) The name and address of the customer receiving delivery;
(4) The date and the point of delivery;
(5) The description of the product delivered; and
(6) Any other information that may be required by the commissioner for the proper administration of this chapter.
(b) (1) In case of delivery by barge, there shall be furnished, in addition to the information in subsection (a), the name and number of the barge, and the name and port of the towboat delivering the barge. (2) In the case of delivery by tank wagon, or other motor vehicle, there shall be furnished, in addition to the information in subsection (a), the vehicle's license number. (3) In case of delivery by tank car, there shall be furnished, in addition to the information in subsection (a), the car number and initials, and the capacity of the car.
(1) In case of delivery by barge, there shall be furnished, in addition to the information in subsection (a), the name and number of the barge, and the name and port of the towboat delivering the barge.
(2) In the case of delivery by tank wagon, or other motor vehicle, there shall be furnished, in addition to the information in subsection (a), the vehicle's license number.
(3) In case of delivery by tank car, there shall be furnished, in addition to the information in subsection (a), the car number and initials, and the capacity of the car.
(c) A carrier delivering petroleum products or substitutes for petroleum products to any person required to have a license under part 6 of this chapter who is known by the carrier not to have such license, shall immediately notify the department by facsimile of the delivery, if facsimile service is reasonably available; but if not, by the next quickest means available. The department shall furnish to the carriers a list of all persons holding licenses and shall supplement and amend the list periodically as licenses are issued or revoked.
(d) If a transporter fails to make the reports required by this section, the commissioner may assess a civil penalty of one thousand dollars ($1,000) for each violation.
(e) This section shall cease to be effective if the commissioner determines that substantially similar data is available from federal government sources, including a federal terminal report.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1804.
Tenn. Code Ann. § 67-4-1405 — TN Code / Title 67 / Chapter 4 / Section 67-4-1405
Remittance of tax
Status: in_force

(a) The tax levied shall be remitted by all operators who lease, rent or charge for rooms or spaces in hotels within the municipality, to such officer as may by the ordinance be charged with the duty of collection of that tax, the tax to be remitted to such officer not later than the twentieth day of each month for the preceding month. The operator is required to collect the tax from the transient at the time of the presentation of the invoice for occupancy as may be the custom of the operator, and if credit is granted by the operator to the transient, then the obligation to the municipality entitled to such tax shall be that of the operator. (b) For the purpose of compensating the operator in accounting for remitting the tax levied pursuant to this part, the operator shall be allowed two percent (2%) of the amount of the tax due and accounted for and remitted to the officer in the form of a deduction in submitting the operator's report and paying the amount due by such operator; provided, that the amount due was not delinquent at the time of payment. (c) Notwithstanding this part to the contrary, on or after January 1, 2021, the tax levied pursuant to this part, when levied upon the occupancy of a short-term rental unit secured through a short-term rental unit marketplace, must be collected and remitted in accordance with chapter 4, part 15 of this title. Amended by 2020 Tenn. Acts, ch. 787, s 8, eff. 1/1/2021. Acts 1988, ch. 982, § 6.
(a) The tax levied shall be remitted by all operators who lease, rent or charge for rooms or spaces in hotels within the municipality, to such officer as may by the ordinance be charged with the duty of collection of that tax, the tax to be remitted to such officer not later than the twentieth day of each month for the preceding month. The operator is required to collect the tax from the transient at the time of the presentation of the invoice for occupancy as may be the custom of the operator, and if credit is granted by the operator to the transient, then the obligation to the municipality entitled to such tax shall be that of the operator.
(b) For the purpose of compensating the operator in accounting for remitting the tax levied pursuant to this part, the operator shall be allowed two percent (2%) of the amount of the tax due and accounted for and remitted to the officer in the form of a deduction in submitting the operator's report and paying the amount due by such operator; provided, that the amount due was not delinquent at the time of payment.
(c) Notwithstanding this part to the contrary, on or after January 1, 2021, the tax levied pursuant to this part, when levied upon the occupancy of a short-term rental unit secured through a short-term rental unit marketplace, must be collected and remitted in accordance with chapter 4, part 15 of this title.
Amended by 2020 Tenn. Acts, ch. 787, s 8, eff. 1/1/2021.
Acts 1988, ch. 982, § 6.
Tenn. Code Ann. § 67-6-394 — TN Code / Title 67 / Chapter 6 / Section 67-6-394
Credit for sales tax due on a transaction accommodation fee included in a sale or lease
Status: in_force

(a) A credit shall be granted, in the manner provided in subsection (b), for the amount of the sales tax due on a transaction accommodation fee included in the sales price of a sale or the gross proceeds of a lease. (b) The credit shall apply such that sales tax is owed on the sales price or gross proceeds, less the transaction accommodation fee associated with such sale or lease. (c) For purposes of this section, the following definitions shall apply: (1) "Full-time employee" means a permanent, rather than seasonal or part-time, employee who is normally scheduled to work at least thirty-seven and one-half (37.5) hours per week, and receives minimal healthcare, as described in title 56, chapter 7, part 22; (2) "Qualified motor vehicle manufacturer" means a producer, as defined in § 55-17-123(b)(2) , that has made the required capital investment within the investment period necessary to qualify for the credit provided in § 67-4-2109(b)(2)(B)(i) , or one of its related business entities; (3) (A) "Related business entity" means a business entity: (i) In which the qualified motor vehicle manufacturer, directly or indirectly, has more than thirty-five percent (35%) ownership interest; (ii) That, directly or indirectly, has more than thirty-five percent (35%) ownership interest in the qualified motor vehicle manufacturer; or (iii) In which a person described in subdivision (c)(3)(A)(ii), directly or indirectly, has more than thirty-five percent (35%) ownership interest; (B) For purposes of this subdivision (c)(3), a noncorporate entity is more than thirty-five percent (35%) owned, if, upon liquidation, more than thirty-five percent (35%) of the assets of the noncorporate entity, directly or indirectly, accrue to the entity having the ownership interest; and (4) "Transaction accommodation fee" means the standard charge made by a franchised motor vehicle dealer to a qualified motor vehicle manufacturer in consideration for selling or leasing a motor vehicle produced by the qualified manufacturer to one (1) of the qualified manufacturer's full-time employees. Records documenting the amount of the standard transaction accommodation fee shall be maintained by the dealer in accordance with § 67-6-523 . Acts 2005, ch. 499, § 84; 2006, ch. 1019, §§ 41, 42; 2009, ch. 530, § 11.
(a) A credit shall be granted, in the manner provided in subsection (b), for the amount of the sales tax due on a transaction accommodation fee included in the sales price of a sale or the gross proceeds of a lease.
(b) The credit shall apply such that sales tax is owed on the sales price or gross proceeds, less the transaction accommodation fee associated with such sale or lease.
(c) For purposes of this section, the following definitions shall apply: (1) "Full-time employee" means a permanent, rather than seasonal or part-time, employee who is normally scheduled to work at least thirty-seven and one-half (37.5) hours per week, and receives minimal healthcare, as described in title 56, chapter 7, part 22; (2) "Qualified motor vehicle manufacturer" means a producer, as defined in § 55-17-123(b)(2) , that has made the required capital investment within the investment period necessary to qualify for the credit provided in § 67-4-2109(b)(2)(B)(i) , or one of its related business entities; (3) (A) "Related business entity" means a business entity: (i) In which the qualified motor vehicle manufacturer, directly or indirectly, has more than thirty-five percent (35%) ownership interest; (ii) That, directly or indirectly, has more than thirty-five percent (35%) ownership interest in the qualified motor vehicle manufacturer; or (iii) In which a person described in subdivision (c)(3)(A)(ii), directly or indirectly, has more than thirty-five percent (35%) ownership interest; (B) For purposes of this subdivision (c)(3), a noncorporate entity is more than thirty-five percent (35%) owned, if, upon liquidation, more than thirty-five percent (35%) of the assets of the noncorporate entity, directly or indirectly, accrue to the entity having the ownership interest; and (4) "Transaction accommodation fee" means the standard charge made by a franchised motor vehicle dealer to a qualified motor vehicle manufacturer in consideration for selling or leasing a motor vehicle produced by the qualified manufacturer to one (1) of the qualified manufacturer's full-time employees. Records documenting the amount of the standard transaction accommodation fee shall be maintained by the dealer in accordance with § 67-6-523 .
(1) "Full-time employee" means a permanent, rather than seasonal or part-time, employee who is normally scheduled to work at least thirty-seven and one-half (37.5) hours per week, and receives minimal healthcare, as described in title 56, chapter 7, part 22;
(2) "Qualified motor vehicle manufacturer" means a producer, as defined in § 55-17-123(b)(2) , that has made the required capital investment within the investment period necessary to qualify for the credit provided in § 67-4-2109(b)(2)(B)(i) , or one of its related business entities;
(3) (A) "Related business entity" means a business entity: (i) In which the qualified motor vehicle manufacturer, directly or indirectly, has more than thirty-five percent (35%) ownership interest; (ii) That, directly or indirectly, has more than thirty-five percent (35%) ownership interest in the qualified motor vehicle manufacturer; or (iii) In which a person described in subdivision (c)(3)(A)(ii), directly or indirectly, has more than thirty-five percent (35%) ownership interest; (B) For purposes of this subdivision (c)(3), a noncorporate entity is more than thirty-five percent (35%) owned, if, upon liquidation, more than thirty-five percent (35%) of the assets of the noncorporate entity, directly or indirectly, accrue to the entity having the ownership interest; and
(A) "Related business entity" means a business entity: (i) In which the qualified motor vehicle manufacturer, directly or indirectly, has more than thirty-five percent (35%) ownership interest; (ii) That, directly or indirectly, has more than thirty-five percent (35%) ownership interest in the qualified motor vehicle manufacturer; or (iii) In which a person described in subdivision (c)(3)(A)(ii), directly or indirectly, has more than thirty-five percent (35%) ownership interest;
(i) In which the qualified motor vehicle manufacturer, directly or indirectly, has more than thirty-five percent (35%) ownership interest;
(ii) That, directly or indirectly, has more than thirty-five percent (35%) ownership interest in the qualified motor vehicle manufacturer; or
(iii) In which a person described in subdivision (c)(3)(A)(ii), directly or indirectly, has more than thirty-five percent (35%) ownership interest;
(B) For purposes of this subdivision (c)(3), a noncorporate entity is more than thirty-five percent (35%) owned, if, upon liquidation, more than thirty-five percent (35%) of the assets of the noncorporate entity, directly or indirectly, accrue to the entity having the ownership interest; and
(4) "Transaction accommodation fee" means the standard charge made by a franchised motor vehicle dealer to a qualified motor vehicle manufacturer in consideration for selling or leasing a motor vehicle produced by the qualified manufacturer to one (1) of the qualified manufacturer's full-time employees. Records documenting the amount of the standard transaction accommodation fee shall be maintained by the dealer in accordance with § 67-6-523 .
Acts 2005, ch. 499, § 84; 2006, ch. 1019, §§ 41, 42; 2009, ch. 530, § 11.
Tenn. Code Ann. § 67-3-303 — TN Code / Title 67 / Chapter 3 / Section 67-3-303
Measurement of special privilege tax and environmental assurance fee
Status: in_force

(a) The tax imposed by § 67-3-203 and the fee imposed by § 67-3-204 on petroleum products shall be measured by gallons of petroleum products removed, other than through a bulk transfer, by a licensed supplier: (1) From the bulk transfer/terminal system or from a qualified terminal or refinery within this state; (2) From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers; provided, that the supplier imports such taxable petroleum products for the supplier's own account, or such supplier has made a tax precollection election under § 67-3-503 ; (3) Upon sale in qualified terminal or refinery in this state to an unlicensed supplier; or (4) In other cases in the same manner as the tax imposed by § 4081 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 4081 ) or the Code of Federal Regulations. (b) Anything to the contrary notwithstanding, the special privilege tax and the environmental assurance fee on gasoline shall be measured and levied at the time the product first comes to rest in this state. (c) With respect to the operator of a terminal in this state, the tax imposed by § 67-3-203 and the fee imposed by § 67-3-204 , shall be measured and levied annually on petroleum products other than gasoline by the amount by which net gallons lost or unaccounted for, including transmix, within the terminal exceed the sum of net gallon gains, plus one-half of one percent (0.5%) times the number of all net gallons removed from such terminal across the rack or in bulk. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1403 .
(a) The tax imposed by § 67-3-203 and the fee imposed by § 67-3-204 on petroleum products shall be measured by gallons of petroleum products removed, other than through a bulk transfer, by a licensed supplier: (1) From the bulk transfer/terminal system or from a qualified terminal or refinery within this state; (2) From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers; provided, that the supplier imports such taxable petroleum products for the supplier's own account, or such supplier has made a tax precollection election under § 67-3-503 ; (3) Upon sale in qualified terminal or refinery in this state to an unlicensed supplier; or (4) In other cases in the same manner as the tax imposed by § 4081 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 4081 ) or the Code of Federal Regulations.
(1) From the bulk transfer/terminal system or from a qualified terminal or refinery within this state;
(2) From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers; provided, that the supplier imports such taxable petroleum products for the supplier's own account, or such supplier has made a tax precollection election under § 67-3-503 ;
(3) Upon sale in qualified terminal or refinery in this state to an unlicensed supplier; or
(4) In other cases in the same manner as the tax imposed by § 4081 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 4081 ) or the Code of Federal Regulations.
(b) Anything to the contrary notwithstanding, the special privilege tax and the environmental assurance fee on gasoline shall be measured and levied at the time the product first comes to rest in this state.
(c) With respect to the operator of a terminal in this state, the tax imposed by § 67-3-203 and the fee imposed by § 67-3-204 , shall be measured and levied annually on petroleum products other than gasoline by the amount by which net gallons lost or unaccounted for, including transmix, within the terminal exceed the sum of net gallon gains, plus one-half of one percent (0.5%) times the number of all net gallons removed from such terminal across the rack or in bulk.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1403 .
Tenn. Code Ann. § 67-5-2006 — TN Code / Title 67 / Chapter 5 / Section 67-5-2006
Return of delinquent tax list - Settlement
Status: in_force

(a) (1) The sheriff, constable and deputy trustee having delinquent lists for collection shall make partial settlement with the trustee whenever required by the trustee, and shall, on or before January 1 following the receipt of the delinquent tax lists, make final settlement with the trustee and return the lists showing in the return what disposition was made of each item of taxes therein set out, and the reason for not collecting items remaining unpaid, and sign the return in the sheriff's, constable's or deputy trustee's official capacity. (2) The officer making the return shall receive no additional compensation for making it. (b) On January 1, the constable or deputy trustee shall make a final settlement of the taxes in the constable's or deputy trustee's hands for collection, and in the settlement shall be charged with the aggregate amount of taxes in the constable's or deputy trustee's hands for collection, and be credited with the amount collected and accounted for, with errors, double and illegal assessments, and with such insolvent or other taxes as such officer shall show could not have been collected by law after diligent effort on such officer's part. (c) It is the duty of the collecting officers to make return of the delinquent lists to the county trustee, on or before January 1 of each year, and the officer failing to make such a return on or before January 1, as provided in this subsection (c), shall be presumed to have collected all the taxes on the lists delivered to such officer, and shall account for and pay the taxes to the trustee. (d) Any balance found due on such settlements may be recovered of the constable or deputy trustee and such person's sureties on such person's bond, by suit or motion, on five (5) days' notice, in any court of record, instituted by the county trustee or any agent or district attorney general of the state. (e) (1) No credit shall be allowed the county trustee, by way of releases, until the delinquent lists have been returned to the county trustee's office by the collecting officer. (2) After the return of such lists by the officer to the county trustee's office, the county legislative body may allow the trustee credit for erroneous assessments and double taxation, but no credit shall be allowed for any item due from insolvent delinquent land taxpayers, and such taxes shall remain a charge upon the books of the county trustee until the county trustee complies with the requirements of § 67-5-2406 . Acts 1907, ch. 602, § 49; Shan., §§ 885a3, 885a4; 1923, ch. 77, §§ 4, 5; Shan. Supp., §§ 913b8, 913b9; mod. Code 1932, §§ 1569, 1570, 1582-1584; Acts 1939, ch. 198, § 3; C. Supp. 1950, § 1569; T.C.A. (orig. ed.), §§ 67-1311, 67-1313, 67-1314, 67-1318, 67-1321.
(a) (1) The sheriff, constable and deputy trustee having delinquent lists for collection shall make partial settlement with the trustee whenever required by the trustee, and shall, on or before January 1 following the receipt of the delinquent tax lists, make final settlement with the trustee and return the lists showing in the return what disposition was made of each item of taxes therein set out, and the reason for not collecting items remaining unpaid, and sign the return in the sheriff's, constable's or deputy trustee's official capacity. (2) The officer making the return shall receive no additional compensation for making it.
(1) The sheriff, constable and deputy trustee having delinquent lists for collection shall make partial settlement with the trustee whenever required by the trustee, and shall, on or before January 1 following the receipt of the delinquent tax lists, make final settlement with the trustee and return the lists showing in the return what disposition was made of each item of taxes therein set out, and the reason for not collecting items remaining unpaid, and sign the return in the sheriff's, constable's or deputy trustee's official capacity.
(2) The officer making the return shall receive no additional compensation for making it.
(b) On January 1, the constable or deputy trustee shall make a final settlement of the taxes in the constable's or deputy trustee's hands for collection, and in the settlement shall be charged with the aggregate amount of taxes in the constable's or deputy trustee's hands for collection, and be credited with the amount collected and accounted for, with errors, double and illegal assessments, and with such insolvent or other taxes as such officer shall show could not have been collected by law after diligent effort on such officer's part.
(c) It is the duty of the collecting officers to make return of the delinquent lists to the county trustee, on or before January 1 of each year, and the officer failing to make such a return on or before January 1, as provided in this subsection (c), shall be presumed to have collected all the taxes on the lists delivered to such officer, and shall account for and pay the taxes to the trustee.
(d) Any balance found due on such settlements may be recovered of the constable or deputy trustee and such person's sureties on such person's bond, by suit or motion, on five (5) days' notice, in any court of record, instituted by the county trustee or any agent or district attorney general of the state.
(e) (1) No credit shall be allowed the county trustee, by way of releases, until the delinquent lists have been returned to the county trustee's office by the collecting officer. (2) After the return of such lists by the officer to the county trustee's office, the county legislative body may allow the trustee credit for erroneous assessments and double taxation, but no credit shall be allowed for any item due from insolvent delinquent land taxpayers, and such taxes shall remain a charge upon the books of the county trustee until the county trustee complies with the requirements of § 67-5-2406 .
(1) No credit shall be allowed the county trustee, by way of releases, until the delinquent lists have been returned to the county trustee's office by the collecting officer.
(2) After the return of such lists by the officer to the county trustee's office, the county legislative body may allow the trustee credit for erroneous assessments and double taxation, but no credit shall be allowed for any item due from insolvent delinquent land taxpayers, and such taxes shall remain a charge upon the books of the county trustee until the county trustee complies with the requirements of § 67-5-2406 .
Acts 1907, ch. 602, § 49; Shan., §§ 885a3, 885a4; 1923, ch. 77, §§ 4, 5; Shan. Supp., §§ 913b8, 913b9; mod. Code 1932, §§ 1569, 1570, 1582-1584; Acts 1939, ch. 198, § 3; C. Supp. 1950, § 1569; T.C.A. (orig. ed.), §§ 67-1311, 67-1313, 67-1314, 67-1318, 67-1321.
Tenn. Code Ann. § 67-1-1707 — TN Code / Title 67 / Chapter 1 / Section 67-1-1707
Disclosure for miscellaneous purposes
Status: in_force

(a) (1) Returns and tax information shall, without written request, be open to inspection by or disclosure to the comptroller of the treasury or the comptroller's designated representative for purposes of audit. (2) Such disclosure shall only be applicable to state tax returns and state tax information. (3) Disclosure of federal tax returns and federal tax information may be made if permitted by federal law or any prohibition of disclosure is waived by the appropriate federal agency. (b) A return or tax information may be disclosed to a competent authority of another state or the federal government that agrees to disclose returns or tax information to this state. (c) Upon request in writing, the commissioner may, in the commissioner's discretion, furnish tax information to officers and employees of an agency of this state or of the federal government engaged in tax or economic analysis, if such tax information is relevant to the functions and duties of the requesting agency; but no agency, or officer or employee of the agency, who receives tax information under this subsection (c) shall disclose such information to any person other than the person to whom it relates, except in a form that cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. (d) Returns and tax information may be disclosed to any person to whom the department is authorized to provide such returns and information by any other law. (e) Nothing in this part shall restrict the disclosure of tax returns or tax information by a private firm engaged in the business of tax return preparation; provided, that such disclosure is in connection with the purchase or sale of a firm engaged in the business of tax return preparation or in connection with the review of such a firm by an affiliated firm or in connection with the offering of services to individual taxpayers. (f) This part does not restrict the public disclosure of the name and address of an owner of a business tax license under chapter 4, part 7 of this title, or any information on the license or license application pertaining to whether the owner is a veteran or a member of a minority group based on race, ethnicity, religion, sex, or national origin. (g) Upon request in writing, the commissioner may, in the commissioner's discretion, furnish tax information to officers or employees of an agency of this state, if such tax information is relevant to the functions and duties of the requesting agency. No agency or employee of the agency who receives tax information under this subsection (g) shall disclose such information to any person other than the person to whom it relates, except as otherwise may be authorized by law. (h) The commissioner may provide tax information to an official of any state agency or other state entity, for the purpose of ensuring compliance with title 12, chapter 4, part 1, requiring that persons contracting with the state or other state entities register themselves and their affiliates to collect and remit taxes. No agency or employee of the agency who receives tax information under this subsection (h) shall disclose such information to any person other than the person to whom it relates, except as otherwise may be authorized by law. (i) A return or tax information may be disclosed in response to a subpoena that is duly authorized and properly served under the Federal Rules of Criminal Procedure or the Tennessee Rules of Criminal Procedure. (j) The commissioner shall, without written request, provide tax information to officers or employees of a claimant as defined in § 67-1-1808 , if such tax information is necessary to accomplish and effectuate the purposes of § 67-1-1808 . No officer or employee who receives tax information under this subsection (j) shall disclose such information to any person other than the person to whom it relates, except as otherwise may be authorized by law. (k) The commissioner may, in the commissioner's discretion, disclose tax information to a unit of local government of this state for purposes of effectuating distributions of tax revenues under the Border Region Retail Tourism Development District Act, compiled in title 7, chapter 40. No unit of local government that receives tax information under this subsection (k) shall disclose the information to any person. However, nothing in this part shall prohibit the unit of local government from making payment or reimbursement to a private party out of distributions received under the Border Region Retail Tourism Development District Act, even if the funds are derived from sales and use taxes collected from a single parcel of property, and such payment or reimbursement shall not be a violation of this part. Amended by 2021 Tenn. Acts, ch. 327, s 1, eff. 5/4/2021. Amended by 2015 Tenn. Acts, ch. 405, s 4, eff. 5/8/2015. Acts 1977, ch. 152, §§ 1, 2; 1980, ch. 769, § 1; T.C.A., § 67-137; Acts 1988, ch. 882, § 3; 2000, ch. 982, § 43; 2002, ch. 614, § 1; 2010 , ch. 1113, § 4.
(a) (1) Returns and tax information shall, without written request, be open to inspection by or disclosure to the comptroller of the treasury or the comptroller's designated representative for purposes of audit. (2) Such disclosure shall only be applicable to state tax returns and state tax information. (3) Disclosure of federal tax returns and federal tax information may be made if permitted by federal law or any prohibition of disclosure is waived by the appropriate federal agency.
(1) Returns and tax information shall, without written request, be open to inspection by or disclosure to the comptroller of the treasury or the comptroller's designated representative for purposes of audit.
(2) Such disclosure shall only be applicable to state tax returns and state tax information.
(3) Disclosure of federal tax returns and federal tax information may be made if permitted by federal law or any prohibition of disclosure is waived by the appropriate federal agency.
(b) A return or tax information may be disclosed to a competent authority of another state or the federal government that agrees to disclose returns or tax information to this state.
(c) Upon request in writing, the commissioner may, in the commissioner's discretion, furnish tax information to officers and employees of an agency of this state or of the federal government engaged in tax or economic analysis, if such tax information is relevant to the functions and duties of the requesting agency; but no agency, or officer or employee of the agency, who receives tax information under this subsection (c) shall disclose such information to any person other than the person to whom it relates, except in a form that cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
(d) Returns and tax information may be disclosed to any person to whom the department is authorized to provide such returns and information by any other law.
(e) Nothing in this part shall restrict the disclosure of tax returns or tax information by a private firm engaged in the business of tax return preparation; provided, that such disclosure is in connection with the purchase or sale of a firm engaged in the business of tax return preparation or in connection with the review of such a firm by an affiliated firm or in connection with the offering of services to individual taxpayers.
(f) This part does not restrict the public disclosure of the name and address of an owner of a business tax license under chapter 4, part 7 of this title, or any information on the license or license application pertaining to whether the owner is a veteran or a member of a minority group based on race, ethnicity, religion, sex, or national origin.
(g) Upon request in writing, the commissioner may, in the commissioner's discretion, furnish tax information to officers or employees of an agency of this state, if such tax information is relevant to the functions and duties of the requesting agency. No agency or employee of the agency who receives tax information under this subsection (g) shall disclose such information to any person other than the person to whom it relates, except as otherwise may be authorized by law.
(h) The commissioner may provide tax information to an official of any state agency or other state entity, for the purpose of ensuring compliance with title 12, chapter 4, part 1, requiring that persons contracting with the state or other state entities register themselves and their affiliates to collect and remit taxes. No agency or employee of the agency who receives tax information under this subsection (h) shall disclose such information to any person other than the person to whom it relates, except as otherwise may be authorized by law.
(i) A return or tax information may be disclosed in response to a subpoena that is duly authorized and properly served under the Federal Rules of Criminal Procedure or the Tennessee Rules of Criminal Procedure.
(j) The commissioner shall, without written request, provide tax information to officers or employees of a claimant as defined in § 67-1-1808 , if such tax information is necessary to accomplish and effectuate the purposes of § 67-1-1808 . No officer or employee who receives tax information under this subsection (j) shall disclose such information to any person other than the person to whom it relates, except as otherwise may be authorized by law.
(k) The commissioner may, in the commissioner's discretion, disclose tax information to a unit of local government of this state for purposes of effectuating distributions of tax revenues under the Border Region Retail Tourism Development District Act, compiled in title 7, chapter 40. No unit of local government that receives tax information under this subsection (k) shall disclose the information to any person. However, nothing in this part shall prohibit the unit of local government from making payment or reimbursement to a private party out of distributions received under the Border Region Retail Tourism Development District Act, even if the funds are derived from sales and use taxes collected from a single parcel of property, and such payment or reimbursement shall not be a violation of this part.
Amended by 2021 Tenn. Acts, ch. 327, s 1, eff. 5/4/2021.
Amended by 2015 Tenn. Acts, ch. 405, s 4, eff. 5/8/2015.
Acts 1977, ch. 152, §§ 1, 2; 1980, ch. 769, § 1; T.C.A., § 67-137; Acts 1988, ch. 882, § 3; 2000, ch. 982, § 43; 2002, ch. 614, § 1; 2010 , ch. 1113, § 4.
Tenn. Code Ann. § 67-6-302 — TN Code / Title 67 / Chapter 6 / Section 67-6-302
Aircraft parts and supplies - Property leased by airport authority - Certain supplies and equipment sold to or by large airport service facility
Status: in_force

(a) There is exempt from sales or use tax, the sale, use, storage or consumption of aircraft owned or leased by commercial interstate or international air carriers, and parts, accessories, materials and supplies sold to or used by commercial interstate or international air carriers for use exclusively in servicing and maintaining such carriers' aircraft, which aircraft are used principally in interstate or international commerce. This exemption shall not apply to fuel and other petroleum products or to shop equipment and tools. (b) There is exempt from the tax imposed by this chapter the gross proceeds of and payments on all leases and rentals of tangible personal property owned by an airport authority or authority, as defined in § 42-3-102 or § 42-4-103 , respectively, to a business primarily engaged in the repair of aircraft owned or leased by commercial interstate or international air carriers; provided, that this exemption shall apply only with respect to tangible personal property primarily used by such businesses at an airport as defined in § 42-3-102 or § 42-4-103 . This exemption only applies to leases by an airport authority or authority and not to subleases by a lessee. (c) (1) There is exempt from sales or use tax, the sale, use, storage, or consumption of parts, components, software, systems, accessories, materials, equipment, and supplies that are sold to or sold by an authorized large aircraft service facility or affiliate, including, but not limited to: (A) The sale by an authorized large aircraft service facility or affiliate of, and the corresponding use and consumption of, guaranty, warranty, or service contracts for or in connection with the performance of repair and refurbishment services of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories; and (B) The replacement, installation, sale, use, storage, or consumption of parts, components, software, systems, accessories, materials, equipment, and supplies pursuant to the terms of any such guaranty, warranty, or service contracts. (2) The exemption provided in this subsection (c) shall not apply to fuel and other petroleum products or to shop equipment and tools. (3) As used in this subsection (c): (A) "Affiliate" means a company owned and controlled by or under the common ownership and control of and conducting business at such authorized large aircraft service facility; (B) "Authorized large aircraft service facility" means a repair station located within this state that is engaged in repair and refurbishment services of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories under a valid air agency certificate issued by the federal aviation administration in accordance with 14 CFR Part 145 of the federal aviation regulations, with an authorized class rating of Air Frame Class IV, and organization designation authority, or such other similar or successor certificate, rating, and authority as the federal aviation administration may provide for from time to time; (C) "Large aircraft" means any aircraft that has a certified maximum take-off weight of twelve thousand five hundred pounds (12,500 lbs.) or greater; (D) "Large aircraft accessories" means any accessories, appurtenances, equipment, software, systems, or components for installation in or use in connection with any large aircraft mainframes or large aircraft engines; (E) "Large aircraft engine equipment" means any aircraft engine, including all associated parts, appurtenances, and accessories, for the propulsion of a large aircraft mainframe; (F) "Large aircraft mainframes" means any aircraft body, wing, tail assembly, aileron, rudder, landing gear, engine housing, and any other assembly or component integral to the aerodynamic structure of large aircraft; and (G) "Repair and refurbishment services" includes, but is not limited to, testing, inspections, interior completions, refurbishments, installations, painting, modifications, repairs, maintenance, or overhaul of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories. Amended by 2015 Tenn. Acts, ch. 506,s 1, eff. 7/1/2015. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971 ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1989, ch. 408, § 1; 1994, ch. 873, § 1.
(a) There is exempt from sales or use tax, the sale, use, storage or consumption of aircraft owned or leased by commercial interstate or international air carriers, and parts, accessories, materials and supplies sold to or used by commercial interstate or international air carriers for use exclusively in servicing and maintaining such carriers' aircraft, which aircraft are used principally in interstate or international commerce. This exemption shall not apply to fuel and other petroleum products or to shop equipment and tools.
(b) There is exempt from the tax imposed by this chapter the gross proceeds of and payments on all leases and rentals of tangible personal property owned by an airport authority or authority, as defined in § 42-3-102 or § 42-4-103 , respectively, to a business primarily engaged in the repair of aircraft owned or leased by commercial interstate or international air carriers; provided, that this exemption shall apply only with respect to tangible personal property primarily used by such businesses at an airport as defined in § 42-3-102 or § 42-4-103 . This exemption only applies to leases by an airport authority or authority and not to subleases by a lessee.
(c) (1) There is exempt from sales or use tax, the sale, use, storage, or consumption of parts, components, software, systems, accessories, materials, equipment, and supplies that are sold to or sold by an authorized large aircraft service facility or affiliate, including, but not limited to: (A) The sale by an authorized large aircraft service facility or affiliate of, and the corresponding use and consumption of, guaranty, warranty, or service contracts for or in connection with the performance of repair and refurbishment services of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories; and (B) The replacement, installation, sale, use, storage, or consumption of parts, components, software, systems, accessories, materials, equipment, and supplies pursuant to the terms of any such guaranty, warranty, or service contracts. (2) The exemption provided in this subsection (c) shall not apply to fuel and other petroleum products or to shop equipment and tools. (3) As used in this subsection (c): (A) "Affiliate" means a company owned and controlled by or under the common ownership and control of and conducting business at such authorized large aircraft service facility; (B) "Authorized large aircraft service facility" means a repair station located within this state that is engaged in repair and refurbishment services of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories under a valid air agency certificate issued by the federal aviation administration in accordance with 14 CFR Part 145 of the federal aviation regulations, with an authorized class rating of Air Frame Class IV, and organization designation authority, or such other similar or successor certificate, rating, and authority as the federal aviation administration may provide for from time to time; (C) "Large aircraft" means any aircraft that has a certified maximum take-off weight of twelve thousand five hundred pounds (12,500 lbs.) or greater; (D) "Large aircraft accessories" means any accessories, appurtenances, equipment, software, systems, or components for installation in or use in connection with any large aircraft mainframes or large aircraft engines; (E) "Large aircraft engine equipment" means any aircraft engine, including all associated parts, appurtenances, and accessories, for the propulsion of a large aircraft mainframe; (F) "Large aircraft mainframes" means any aircraft body, wing, tail assembly, aileron, rudder, landing gear, engine housing, and any other assembly or component integral to the aerodynamic structure of large aircraft; and (G) "Repair and refurbishment services" includes, but is not limited to, testing, inspections, interior completions, refurbishments, installations, painting, modifications, repairs, maintenance, or overhaul of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories.
(1) There is exempt from sales or use tax, the sale, use, storage, or consumption of parts, components, software, systems, accessories, materials, equipment, and supplies that are sold to or sold by an authorized large aircraft service facility or affiliate, including, but not limited to: (A) The sale by an authorized large aircraft service facility or affiliate of, and the corresponding use and consumption of, guaranty, warranty, or service contracts for or in connection with the performance of repair and refurbishment services of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories; and (B) The replacement, installation, sale, use, storage, or consumption of parts, components, software, systems, accessories, materials, equipment, and supplies pursuant to the terms of any such guaranty, warranty, or service contracts.
(A) The sale by an authorized large aircraft service facility or affiliate of, and the corresponding use and consumption of, guaranty, warranty, or service contracts for or in connection with the performance of repair and refurbishment services of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories; and
(B) The replacement, installation, sale, use, storage, or consumption of parts, components, software, systems, accessories, materials, equipment, and supplies pursuant to the terms of any such guaranty, warranty, or service contracts.
(2) The exemption provided in this subsection (c) shall not apply to fuel and other petroleum products or to shop equipment and tools.
(3) As used in this subsection (c): (A) "Affiliate" means a company owned and controlled by or under the common ownership and control of and conducting business at such authorized large aircraft service facility; (B) "Authorized large aircraft service facility" means a repair station located within this state that is engaged in repair and refurbishment services of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories under a valid air agency certificate issued by the federal aviation administration in accordance with 14 CFR Part 145 of the federal aviation regulations, with an authorized class rating of Air Frame Class IV, and organization designation authority, or such other similar or successor certificate, rating, and authority as the federal aviation administration may provide for from time to time; (C) "Large aircraft" means any aircraft that has a certified maximum take-off weight of twelve thousand five hundred pounds (12,500 lbs.) or greater; (D) "Large aircraft accessories" means any accessories, appurtenances, equipment, software, systems, or components for installation in or use in connection with any large aircraft mainframes or large aircraft engines; (E) "Large aircraft engine equipment" means any aircraft engine, including all associated parts, appurtenances, and accessories, for the propulsion of a large aircraft mainframe; (F) "Large aircraft mainframes" means any aircraft body, wing, tail assembly, aileron, rudder, landing gear, engine housing, and any other assembly or component integral to the aerodynamic structure of large aircraft; and (G) "Repair and refurbishment services" includes, but is not limited to, testing, inspections, interior completions, refurbishments, installations, painting, modifications, repairs, maintenance, or overhaul of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories.
(A) "Affiliate" means a company owned and controlled by or under the common ownership and control of and conducting business at such authorized large aircraft service facility;
(B) "Authorized large aircraft service facility" means a repair station located within this state that is engaged in repair and refurbishment services of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories under a valid air agency certificate issued by the federal aviation administration in accordance with 14 CFR Part 145 of the federal aviation regulations, with an authorized class rating of Air Frame Class IV, and organization designation authority, or such other similar or successor certificate, rating, and authority as the federal aviation administration may provide for from time to time;
(C) "Large aircraft" means any aircraft that has a certified maximum take-off weight of twelve thousand five hundred pounds (12,500 lbs.) or greater;
(D) "Large aircraft accessories" means any accessories, appurtenances, equipment, software, systems, or components for installation in or use in connection with any large aircraft mainframes or large aircraft engines;
(E) "Large aircraft engine equipment" means any aircraft engine, including all associated parts, appurtenances, and accessories, for the propulsion of a large aircraft mainframe;
(F) "Large aircraft mainframes" means any aircraft body, wing, tail assembly, aileron, rudder, landing gear, engine housing, and any other assembly or component integral to the aerodynamic structure of large aircraft; and
(G) "Repair and refurbishment services" includes, but is not limited to, testing, inspections, interior completions, refurbishments, installations, painting, modifications, repairs, maintenance, or overhaul of large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories.
Amended by 2015 Tenn. Acts, ch. 506,s 1, eff. 7/1/2015.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971 ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1989, ch. 408, § 1; 1994, ch. 873, § 1.
Tenn. Code Ann. § 67-5-2002 — TN Code / Title 67 / Chapter 5 / Section 67-5-2002
Publication of delinquent tax lists
Status: in_force

(a) The county trustee may cause advertisement to be made annually of the delinquent tax lists in one (1) or more newspapers of general circulation, published in the county, listing the name of the delinquent taxpayer and the amount of the taxpayer's delinquency on each item of taxable property, the costs for which shall be borne by the county, not to exceed the usual and customary legal advertising rate. (b) The trustee publishing the delinquent tax lists shall give the lists to papers at least twenty (20) days before being turned over to the tax attorney. Failure of any taxpayer's name to appear on a delinquent tax list publication or incorrect information shall not be a defense to any suit for tax collection. Acts 1947, ch. 214, §§ 1, 2, 4; 1949, ch. 104, § 1; mod. C. Supp. 1950, § 1574; Acts 1951, ch. 14, § 1; 1951, ch. 59, § 1; 1951, ch. 64, § 1; 1959, ch. 184, § 1; 1976, ch. 725, § 1; Private Acts 1977, ch. 130, § 1; Acts 1982, ch. 716, § 1; 1983, ch. 42, § 1; T.C.A., § 67-1304; Acts 1984, ch. 587, § 1; 1987, ch. 346, §§ 9-11; 1993, ch. 315, § 21.
(a) The county trustee may cause advertisement to be made annually of the delinquent tax lists in one (1) or more newspapers of general circulation, published in the county, listing the name of the delinquent taxpayer and the amount of the taxpayer's delinquency on each item of taxable property, the costs for which shall be borne by the county, not to exceed the usual and customary legal advertising rate.
(b) The trustee publishing the delinquent tax lists shall give the lists to papers at least twenty (20) days before being turned over to the tax attorney. Failure of any taxpayer's name to appear on a delinquent tax list publication or incorrect information shall not be a defense to any suit for tax collection.
Acts 1947, ch. 214, §§ 1, 2, 4; 1949, ch. 104, § 1; mod. C. Supp. 1950, § 1574; Acts 1951, ch. 14, § 1; 1951, ch. 59, § 1; 1951, ch. 64, § 1; 1959, ch. 184, § 1; 1976, ch. 725, § 1; Private Acts 1977, ch. 130, § 1; Acts 1982, ch. 716, § 1; 1983, ch. 42, § 1; T.C.A., § 67-1304; Acts 1984, ch. 587, § 1; 1987, ch. 346, §§ 9-11; 1993, ch. 315, § 21.
Tenn. Code Ann. § 67-3-615 — TN Code / Title 67 / Chapter 3 / Section 67-3-615
License transferability
Status: in_force

No license is transferable to another person. For purposes of this part, a transfer of a majority interest in a business association, other than a publicly held corporation, including a corporation, partnership, trust, joint venture, limited liability company and any other business association, shall be deemed a transfer of any license held by such business association, and shall render the license void. Any substantial change in ownership of a business association, other than a publicly held business association, shall be reported to the department under rules prescribed by the department. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1715.
No license is transferable to another person. For purposes of this part, a transfer of a majority interest in a business association, other than a publicly held corporation, including a corporation, partnership, trust, joint venture, limited liability company and any other business association, shall be deemed a transfer of any license held by such business association, and shall render the license void. Any substantial change in ownership of a business association, other than a publicly held business association, shall be reported to the department under rules prescribed by the department.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1715.
Tenn. Code Ann. § 67-5-1601 — TN Code / Title 67 / Chapter 5 / Section 67-5-1601
General provisions - Administration - Costs - Penalty for failure to comply
Status: in_force

(a) (1) Reappraisal shall be accomplished in each county by a continuous six-year cycle comprised of an on-site review or photo of each parcel of real property over a five-year period, or, upon approval of the state board of equalization, by a continuous four-year cycle comprised of an on-site review or photo of each parcel of real property over a three-year period, followed by revaluation of all such property in the year following completion of the review period. Alternatively, if approved by the assessor and adopted by a majority vote of the county legislative body, the reappraisal program may be completed by a continuous five-year cycle comprised of an on-site review or photo of each parcel of real property over a four-year period followed by revaluation of all such property in the year following completion of the review period. The board may consider a plan submitted by an assessor which would have the effect of maintaining real property values at full value as defined by law on a schedule at least as frequent as outlined in this section. In counties which have adopted a four-year or five-year reappraisal cycle, there shall be no updating or indexing of values as there is in counties with a six-year cycle. (2) In the third year of a six-year reappraisal cycle, there shall be an updating of all real property values if the overall level of appraisal for the jurisdiction is less than ninety percent (90%) of fair market value. If the overall level of appraisal for the jurisdiction is greater than or equal to ninety percent (90%) of fair market value, any subclass of property not having a level of appraisal within ten percent (10%) of the overall level of appraisal for the jurisdiction shall be updated to the overall level of appraisal. Further, any group of property within a subclass not having a level of appraisal within ten percent (10%) of the level of appraisal for that subclass shall be updated to the level of appraisal for that subclass. If land market values of farm property in the county are not updated, land use values for land classified as agricultural, forest and open space pursuant to chapter 5, part 10 of this title will not be updated. When values are updated, the factors or appraisal table changes used to effect the update shall be as determined by the state board of equalization. (3) The board may approve a reappraisal plan specifying a schedule for continuous on-site review or photo review that is different than the standard schedule provided in subdivision (a)(1), but that is no longer than four (4) years. The board shall consider a plan submitted by an assessor which would have the effect of maintaining real property values at full value as defined by law on a schedule at least as frequent as outlined in this subsection (a), and if the board finds the plan would achieve this effect, the plan shall be implemented in lieu of indexing. During the review cycle between revaluations, new improvements discovered by on-site review or photo or otherwise shall be valued on the same basis as similar improvements were valued during the last revaluation or otherwise as necessary to achieve equalization of such values, subject to application of periodic value indexes established by the board. (4) The assessor of property shall maintain a program of real property sales verification in accordance with procedures and rules established by the state board of equalization. The assessor of property shall maintain documentation of the reason for rejection of any sale rejected by the assessor for use in analyzing appraisals. (5) Photo review of parcels as part of reappraisal is permitted only in compliance with rules adopted by the state board of equalization. (b) (1) (A) Subject to funding, the state shall pay a per-parcel grant to local governments to assist in the cost of reappraisal. The grant shall be determined by the division of property assessments and approved by the board. Such funds shall be expended solely for the purpose for which the grant was made. (B) The state grant for any county in a four-year or five-year reappraisal program shall be limited to the amount, as determined by the division of property assessments, which would have been paid to the county had it remained on a six-year reappraisal program. (2) In the absence of any agreement between the county and the cities thereof imposing a property tax, local costs of reappraisal of properties within a city shall be paid one-half (1/2) by the county and one-half (1/2) by the city. Any city paying one-half (1/2) of local costs of reappraisal pursuant to this section shall pay those costs directly to the county government with jurisdiction over the property being reappraised, and shall pay those costs during the fiscal year in which the reappraisal is finalized. (3) The assessor of property shall submit such plans and reports for reappraisal as the board shall require. The board, with the assistance of the division of property assessments, has the power to approve, modify or disapprove any proposed plan submitted by the assessor of property, including the power to specify or approve any proposed computer assisted appraisal system pursuant to minimum standards which the board shall adopt in considering a proposed system. All work is subject to the supervision and approval of the director of property assessments. The division shall supervise and direct all reappraisals and revaluation programs, to the cost of which the state of Tennessee contributes. (4) Where the on-site review is undertaken by the county assessor of property and the county assessor's staff or a professional firm is employed to carry out this work, the division shall monitor the on-site review conducted by the county or the professional firm. (c) (1) The assessor of property of each county shall prepare a plan for carrying out the requirements of this section and §§ 67-5-1602 - 67-5-1604, in the assessor's taxing jurisdiction, such plan to be submitted to the county mayor and the county legislative body for review in such form, manner and time as shall be determined by the board. (2) At such time as shall be determined by the board, the assessor shall submit the plan and any pertinent resolution of the county legislative body stating its approval or disapproval to the board for the board's approval or other action. (3) Prior to the execution of any contract for reappraisal, the county legislative body shall make appropriate arrangements to finance such contract. (d) Whenever the classification or assessed value of property is changed as a result of reappraisal, the property owner shall be entitled to notice of such change as otherwise provided by law at least ten (10) calendar days before the local board of equalization commences its annual session and, in addition, shall be given the opportunity to appear at an informal hearing on a day or days scheduled for such hearings. Written notice of any action taken as a result of such hearings shall be sent at least ten (10) days prior to the county board adjournment. (e) Upon a finding by the division that the assessor of property or the county is unable or unwilling to comply with the requirements under this part, including submission of any necessary plan of compliance required by the board, the director of the division shall report such finding to the board. The board shall notify the assessor of property and the county mayor of the nature of the noncompliance and shall indicate the action required to correct such noncompliance. Failure on the part of the assessor or the county to comply within forty-five (45) days of such notification shall result in the withholding of any or all of the state grant for reappraisal scheduled to be received by the county according to this part until such deficiency is corrected. If satisfactory action is not taken by the assessor or the county to correct the noncompliance within forty-five (45) days from the date that funds are withheld, the board shall direct the division, and the division shall thereupon be authorized to take such steps as are necessary to ensure compliance with the requirements of this part, and the county found in noncompliance shall reimburse the state for all costs incurred by the state pursuant to this action. If such costs are not reimbursed to the state within ninety (90) days of the date of an invoice for such costs, the state may recover its costs through the deduction of such costs from any state-shared taxes as identified in § 4-31-105 , otherwise due the county. (f) The initial schedule of review and revaluation under this section shall be as determined by the board. The board may specify a four-, five- or six-year cycle for the initial scheduling of review and revaluation under this section; provided, that approval of the county legislative body shall be required to move a mid-cycle updating of values from an existing reappraisal plan, and any revised plan longer than five (5) years shall include a mid-cycle updating of values pursuant to subsection (a). (g) (1) There shall also be an updating of the localized and nonoperating real property of public utilities and modern market telecommunications providers in each county, and such must be accomplished in the same year as other locally assessed properties. (2) All assessing and updating of operating properties of public utility companies and modern market telecommunications providers must be done by the comptroller of the treasury in accordance with part 13 of this chapter. (3) All expenses for assessing and updating of operating properties of public utilities and modern market telecommunications providers must be paid by the comptroller of the treasury. (h) As part of any reappraisal program conducted pursuant to this part, the assessor of property of each county shall identify all cemeteries having historic value as determined by the county historian and the cemetery advisory committee. Every cemetery having one (1) or more tombstones shall be indicated on the tax maps by an appropriate symbol prescribed by the state board of equalization. Any cemetery which is not less than one-fourth (1/4) of an acre shall be identified as a separate parcel and contain the appropriate symbol. Amended by 2024 Tenn. Acts, ch. 781,s 3, eff. 4/23/2024. Amended by 2018 Tenn. Acts, ch. 526, s 1, eff. 3/7/2018. Amended by 2017 Tenn. Acts, ch. 490, s 8, eff. 6/6/2017. Amended by 2014 Tenn. Acts, ch. 938,s 4, eff. 5/19/2014. Amended by 2013 Tenn. Acts, ch. 209, Secs.s 15, s 16 eff. 4/23/2013. Acts 1980, ch. 820, § 1; 1982, ch. 757, § 1; T.C.A., § 67-680; Acts 1984, ch. 764, § 3; 1986, ch. 714, §§ 1-4; 1988, ch. 883, §§ 1, 2; 1989, ch. 495, §§ 1, 2, 8; 1992, ch. 752, §§ 1-3; 1993, ch. 328, §§ 1, 2; 1994, ch. 701, § 1; 1995, ch. 305, § 128; 1997 , ch. 318, §§ 1-8; 2003 , ch. 7, § 1; 2003 , ch. 90, § 2.
(a) (1) Reappraisal shall be accomplished in each county by a continuous six-year cycle comprised of an on-site review or photo of each parcel of real property over a five-year period, or, upon approval of the state board of equalization, by a continuous four-year cycle comprised of an on-site review or photo of each parcel of real property over a three-year period, followed by revaluation of all such property in the year following completion of the review period. Alternatively, if approved by the assessor and adopted by a majority vote of the county legislative body, the reappraisal program may be completed by a continuous five-year cycle comprised of an on-site review or photo of each parcel of real property over a four-year period followed by revaluation of all such property in the year following completion of the review period. The board may consider a plan submitted by an assessor which would have the effect of maintaining real property values at full value as defined by law on a schedule at least as frequent as outlined in this section. In counties which have adopted a four-year or five-year reappraisal cycle, there shall be no updating or indexing of values as there is in counties with a six-year cycle. (2) In the third year of a six-year reappraisal cycle, there shall be an updating of all real property values if the overall level of appraisal for the jurisdiction is less than ninety percent (90%) of fair market value. If the overall level of appraisal for the jurisdiction is greater than or equal to ninety percent (90%) of fair market value, any subclass of property not having a level of appraisal within ten percent (10%) of the overall level of appraisal for the jurisdiction shall be updated to the overall level of appraisal. Further, any group of property within a subclass not having a level of appraisal within ten percent (10%) of the level of appraisal for that subclass shall be updated to the level of appraisal for that subclass. If land market values of farm property in the county are not updated, land use values for land classified as agricultural, forest and open space pursuant to chapter 5, part 10 of this title will not be updated. When values are updated, the factors or appraisal table changes used to effect the update shall be as determined by the state board of equalization. (3) The board may approve a reappraisal plan specifying a schedule for continuous on-site review or photo review that is different than the standard schedule provided in subdivision (a)(1), but that is no longer than four (4) years. The board shall consider a plan submitted by an assessor which would have the effect of maintaining real property values at full value as defined by law on a schedule at least as frequent as outlined in this subsection (a), and if the board finds the plan would achieve this effect, the plan shall be implemented in lieu of indexing. During the review cycle between revaluations, new improvements discovered by on-site review or photo or otherwise shall be valued on the same basis as similar improvements were valued during the last revaluation or otherwise as necessary to achieve equalization of such values, subject to application of periodic value indexes established by the board. (4) The assessor of property shall maintain a program of real property sales verification in accordance with procedures and rules established by the state board of equalization. The assessor of property shall maintain documentation of the reason for rejection of any sale rejected by the assessor for use in analyzing appraisals. (5) Photo review of parcels as part of reappraisal is permitted only in compliance with rules adopted by the state board of equalization.
(1) Reappraisal shall be accomplished in each county by a continuous six-year cycle comprised of an on-site review or photo of each parcel of real property over a five-year period, or, upon approval of the state board of equalization, by a continuous four-year cycle comprised of an on-site review or photo of each parcel of real property over a three-year period, followed by revaluation of all such property in the year following completion of the review period. Alternatively, if approved by the assessor and adopted by a majority vote of the county legislative body, the reappraisal program may be completed by a continuous five-year cycle comprised of an on-site review or photo of each parcel of real property over a four-year period followed by revaluation of all such property in the year following completion of the review period. The board may consider a plan submitted by an assessor which would have the effect of maintaining real property values at full value as defined by law on a schedule at least as frequent as outlined in this section. In counties which have adopted a four-year or five-year reappraisal cycle, there shall be no updating or indexing of values as there is in counties with a six-year cycle.
(2) In the third year of a six-year reappraisal cycle, there shall be an updating of all real property values if the overall level of appraisal for the jurisdiction is less than ninety percent (90%) of fair market value. If the overall level of appraisal for the jurisdiction is greater than or equal to ninety percent (90%) of fair market value, any subclass of property not having a level of appraisal within ten percent (10%) of the overall level of appraisal for the jurisdiction shall be updated to the overall level of appraisal. Further, any group of property within a subclass not having a level of appraisal within ten percent (10%) of the level of appraisal for that subclass shall be updated to the level of appraisal for that subclass. If land market values of farm property in the county are not updated, land use values for land classified as agricultural, forest and open space pursuant to chapter 5, part 10 of this title will not be updated. When values are updated, the factors or appraisal table changes used to effect the update shall be as determined by the state board of equalization.
(3) The board may approve a reappraisal plan specifying a schedule for continuous on-site review or photo review that is different than the standard schedule provided in subdivision (a)(1), but that is no longer than four (4) years. The board shall consider a plan submitted by an assessor which would have the effect of maintaining real property values at full value as defined by law on a schedule at least as frequent as outlined in this subsection (a), and if the board finds the plan would achieve this effect, the plan shall be implemented in lieu of indexing. During the review cycle between revaluations, new improvements discovered by on-site review or photo or otherwise shall be valued on the same basis as similar improvements were valued during the last revaluation or otherwise as necessary to achieve equalization of such values, subject to application of periodic value indexes established by the board.
(4) The assessor of property shall maintain a program of real property sales verification in accordance with procedures and rules established by the state board of equalization. The assessor of property shall maintain documentation of the reason for rejection of any sale rejected by the assessor for use in analyzing appraisals.
(5) Photo review of parcels as part of reappraisal is permitted only in compliance with rules adopted by the state board of equalization.
(b) (1) (A) Subject to funding, the state shall pay a per-parcel grant to local governments to assist in the cost of reappraisal. The grant shall be determined by the division of property assessments and approved by the board. Such funds shall be expended solely for the purpose for which the grant was made. (B) The state grant for any county in a four-year or five-year reappraisal program shall be limited to the amount, as determined by the division of property assessments, which would have been paid to the county had it remained on a six-year reappraisal program. (2) In the absence of any agreement between the county and the cities thereof imposing a property tax, local costs of reappraisal of properties within a city shall be paid one-half (1/2) by the county and one-half (1/2) by the city. Any city paying one-half (1/2) of local costs of reappraisal pursuant to this section shall pay those costs directly to the county government with jurisdiction over the property being reappraised, and shall pay those costs during the fiscal year in which the reappraisal is finalized. (3) The assessor of property shall submit such plans and reports for reappraisal as the board shall require. The board, with the assistance of the division of property assessments, has the power to approve, modify or disapprove any proposed plan submitted by the assessor of property, including the power to specify or approve any proposed computer assisted appraisal system pursuant to minimum standards which the board shall adopt in considering a proposed system. All work is subject to the supervision and approval of the director of property assessments. The division shall supervise and direct all reappraisals and revaluation programs, to the cost of which the state of Tennessee contributes. (4) Where the on-site review is undertaken by the county assessor of property and the county assessor's staff or a professional firm is employed to carry out this work, the division shall monitor the on-site review conducted by the county or the professional firm.
(1) (A) Subject to funding, the state shall pay a per-parcel grant to local governments to assist in the cost of reappraisal. The grant shall be determined by the division of property assessments and approved by the board. Such funds shall be expended solely for the purpose for which the grant was made. (B) The state grant for any county in a four-year or five-year reappraisal program shall be limited to the amount, as determined by the division of property assessments, which would have been paid to the county had it remained on a six-year reappraisal program.
(A) Subject to funding, the state shall pay a per-parcel grant to local governments to assist in the cost of reappraisal. The grant shall be determined by the division of property assessments and approved by the board. Such funds shall be expended solely for the purpose for which the grant was made.
(B) The state grant for any county in a four-year or five-year reappraisal program shall be limited to the amount, as determined by the division of property assessments, which would have been paid to the county had it remained on a six-year reappraisal program.
(2) In the absence of any agreement between the county and the cities thereof imposing a property tax, local costs of reappraisal of properties within a city shall be paid one-half (1/2) by the county and one-half (1/2) by the city. Any city paying one-half (1/2) of local costs of reappraisal pursuant to this section shall pay those costs directly to the county government with jurisdiction over the property being reappraised, and shall pay those costs during the fiscal year in which the reappraisal is finalized.
(3) The assessor of property shall submit such plans and reports for reappraisal as the board shall require. The board, with the assistance of the division of property assessments, has the power to approve, modify or disapprove any proposed plan submitted by the assessor of property, including the power to specify or approve any proposed computer assisted appraisal system pursuant to minimum standards which the board shall adopt in considering a proposed system. All work is subject to the supervision and approval of the director of property assessments. The division shall supervise and direct all reappraisals and revaluation programs, to the cost of which the state of Tennessee contributes.
(4) Where the on-site review is undertaken by the county assessor of property and the county assessor's staff or a professional firm is employed to carry out this work, the division shall monitor the on-site review conducted by the county or the professional firm.
(c) (1) The assessor of property of each county shall prepare a plan for carrying out the requirements of this section and §§ 67-5-1602 - 67-5-1604, in the assessor's taxing jurisdiction, such plan to be submitted to the county mayor and the county legislative body for review in such form, manner and time as shall be determined by the board. (2) At such time as shall be determined by the board, the assessor shall submit the plan and any pertinent resolution of the county legislative body stating its approval or disapproval to the board for the board's approval or other action. (3) Prior to the execution of any contract for reappraisal, the county legislative body shall make appropriate arrangements to finance such contract.
(1) The assessor of property of each county shall prepare a plan for carrying out the requirements of this section and §§ 67-5-1602 - 67-5-1604, in the assessor's taxing jurisdiction, such plan to be submitted to the county mayor and the county legislative body for review in such form, manner and time as shall be determined by the board.
(2) At such time as shall be determined by the board, the assessor shall submit the plan and any pertinent resolution of the county legislative body stating its approval or disapproval to the board for the board's approval or other action.
(3) Prior to the execution of any contract for reappraisal, the county legislative body shall make appropriate arrangements to finance such contract.
(d) Whenever the classification or assessed value of property is changed as a result of reappraisal, the property owner shall be entitled to notice of such change as otherwise provided by law at least ten (10) calendar days before the local board of equalization commences its annual session and, in addition, shall be given the opportunity to appear at an informal hearing on a day or days scheduled for such hearings. Written notice of any action taken as a result of such hearings shall be sent at least ten (10) days prior to the county board adjournment.
(e) Upon a finding by the division that the assessor of property or the county is unable or unwilling to comply with the requirements under this part, including submission of any necessary plan of compliance required by the board, the director of the division shall report such finding to the board. The board shall notify the assessor of property and the county mayor of the nature of the noncompliance and shall indicate the action required to correct such noncompliance. Failure on the part of the assessor or the county to comply within forty-five (45) days of such notification shall result in the withholding of any or all of the state grant for reappraisal scheduled to be received by the county according to this part until such deficiency is corrected. If satisfactory action is not taken by the assessor or the county to correct the noncompliance within forty-five (45) days from the date that funds are withheld, the board shall direct the division, and the division shall thereupon be authorized to take such steps as are necessary to ensure compliance with the requirements of this part, and the county found in noncompliance shall reimburse the state for all costs incurred by the state pursuant to this action. If such costs are not reimbursed to the state within ninety (90) days of the date of an invoice for such costs, the state may recover its costs through the deduction of such costs from any state-shared taxes as identified in § 4-31-105 , otherwise due the county.
(f) The initial schedule of review and revaluation under this section shall be as determined by the board. The board may specify a four-, five- or six-year cycle for the initial scheduling of review and revaluation under this section; provided, that approval of the county legislative body shall be required to move a mid-cycle updating of values from an existing reappraisal plan, and any revised plan longer than five (5) years shall include a mid-cycle updating of values pursuant to subsection (a).
(g) (1) There shall also be an updating of the localized and nonoperating real property of public utilities and modern market telecommunications providers in each county, and such must be accomplished in the same year as other locally assessed properties. (2) All assessing and updating of operating properties of public utility companies and modern market telecommunications providers must be done by the comptroller of the treasury in accordance with part 13 of this chapter. (3) All expenses for assessing and updating of operating properties of public utilities and modern market telecommunications providers must be paid by the comptroller of the treasury.
(1) There shall also be an updating of the localized and nonoperating real property of public utilities and modern market telecommunications providers in each county, and such must be accomplished in the same year as other locally assessed properties.
(2) All assessing and updating of operating properties of public utility companies and modern market telecommunications providers must be done by the comptroller of the treasury in accordance with part 13 of this chapter.
(3) All expenses for assessing and updating of operating properties of public utilities and modern market telecommunications providers must be paid by the comptroller of the treasury.
(h) As part of any reappraisal program conducted pursuant to this part, the assessor of property of each county shall identify all cemeteries having historic value as determined by the county historian and the cemetery advisory committee. Every cemetery having one (1) or more tombstones shall be indicated on the tax maps by an appropriate symbol prescribed by the state board of equalization. Any cemetery which is not less than one-fourth (1/4) of an acre shall be identified as a separate parcel and contain the appropriate symbol.
Amended by 2024 Tenn. Acts, ch. 781,s 3, eff. 4/23/2024.
Amended by 2018 Tenn. Acts, ch. 526, s 1, eff. 3/7/2018.
Amended by 2017 Tenn. Acts, ch. 490, s 8, eff. 6/6/2017.
Amended by 2014 Tenn. Acts, ch. 938,s 4, eff. 5/19/2014.
Amended by 2013 Tenn. Acts, ch. 209, Secs.s 15, s 16 eff. 4/23/2013.
Acts 1980, ch. 820, § 1; 1982, ch. 757, § 1; T.C.A., § 67-680; Acts 1984, ch. 764, § 3; 1986, ch. 714, §§ 1-4; 1988, ch. 883, §§ 1, 2; 1989, ch. 495, §§ 1, 2, 8; 1992, ch. 752, §§ 1-3; 1993, ch. 328, §§ 1, 2; 1994, ch. 701, § 1; 1995, ch. 305, § 128; 1997 , ch. 318, §§ 1-8; 2003 , ch. 7, § 1; 2003 , ch. 90, § 2.
Tenn. Code Ann. § 67-1-1427 — TN Code / Title 67 / Chapter 1 / Section 67-1-1427
Release of levy
Status: in_force

It is lawful for the commissioner or the commissioner's delegate under regulations prescribed by the commissioner, to release the levy upon all or part of the property or rights to property levied upon where the commissioner or the commissioner's delegate determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy. Acts 1972, ch. 762, § 12; T.C.A., § 67-6026.
It is lawful for the commissioner or the commissioner's delegate under regulations prescribed by the commissioner, to release the levy upon all or part of the property or rights to property levied upon where the commissioner or the commissioner's delegate determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy.
Acts 1972, ch. 762, § 12; T.C.A., § 67-6026.
Tenn. Code Ann. § 67-3-611 — TN Code / Title 67 / Chapter 3 / Section 67-3-611
New bond
Status: in_force

(a) The commissioner may require a licensee to file a new bond with a satisfactory surety in the same form and amount, if: (1) Liability upon the previous bond is discharged or reduced for any reason; or (2) The commissioner determines that any surety on the previous bond becomes unsatisfactory. (b) If the new bond is unsatisfactory, the commissioner shall cancel the license. If the new bond is satisfactorily furnished, the commissioner shall release, in writing, the surety on the previous bond from any liability accruing after the effective date of the new bond. (c) If a licensee has a cash deposit with the commissioner and the deposit is reduced for any reason, the commissioner may require the licensee to make a new deposit equal to the amount of the reduction. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1711.
(a) The commissioner may require a licensee to file a new bond with a satisfactory surety in the same form and amount, if: (1) Liability upon the previous bond is discharged or reduced for any reason; or (2) The commissioner determines that any surety on the previous bond becomes unsatisfactory.
(1) Liability upon the previous bond is discharged or reduced for any reason; or
(2) The commissioner determines that any surety on the previous bond becomes unsatisfactory.
(b) If the new bond is unsatisfactory, the commissioner shall cancel the license. If the new bond is satisfactorily furnished, the commissioner shall release, in writing, the surety on the previous bond from any liability accruing after the effective date of the new bond.
(c) If a licensee has a cash deposit with the commissioner and the deposit is reduced for any reason, the commissioner may require the licensee to make a new deposit equal to the amount of the reduction.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1711.
Tenn. Code Ann. § 67-1-1432 — TN Code / Title 67 / Chapter 1 / Section 67-1-1432
Civil action - Assertion of state's lien
Status: in_force

(a) Filing. In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability with respect to any tax, whether or not levy has been made, the attorney general and reporter or the attorney general and reporter's delegate, or the staff attorney of the department of revenue or the staff attorney's delegate, at the request of the commissioner or the commissioner's delegate, may direct a civil action to be filed in chancery court to enforce the lien of the state under this title with respect to such tax or liability or to subject any property, of whatever nature, of the delinquent, or in which the delinquent has any right, title, or interest, to the payment of such tax or liability. (b) Parties. All persons having liens upon or claiming any interest in the property involved in such action shall be made parties to the case. (c) Adjudication and Decree. The court shall, after the parties have been duly notified of the action, proceed to adjudicate all matters involved in the action and finally determine the merits of all claims to and liens upon the property, and, in all cases where a claim or interest of the state in the action is established, may decree a sale of such property, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court with respect to the interests of the parties and of the state. If the property is sold to satisfy a first lien held by the state, the state may bid at the sale such sum, not exceeding the amount of such lien with expenses of sale, as the commissioner or the commissioner's delegate directs. (d) Receivership. In any such proceeding, at the instance of the state, the court may appoint a receiver to enforce the lien or, upon certification by the commissioner or the commissioner's delegate during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity. (e) Intervention by State. If the state is not a party to a civil action or suit, the state may intervene in such action or suit to assert any lien arising under this title on the property that is the subject of such action or suit. In any case in which the application of the state to intervene is denied, the adjudication in such action or suit shall have no effect upon such lien. Acts 1972, ch. 762, §§ 17, 18; T.C.A., §§ 67-6032, 67-6033.
(a) Filing. In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability with respect to any tax, whether or not levy has been made, the attorney general and reporter or the attorney general and reporter's delegate, or the staff attorney of the department of revenue or the staff attorney's delegate, at the request of the commissioner or the commissioner's delegate, may direct a civil action to be filed in chancery court to enforce the lien of the state under this title with respect to such tax or liability or to subject any property, of whatever nature, of the delinquent, or in which the delinquent has any right, title, or interest, to the payment of such tax or liability.
(b) Parties. All persons having liens upon or claiming any interest in the property involved in such action shall be made parties to the case.
(c) Adjudication and Decree. The court shall, after the parties have been duly notified of the action, proceed to adjudicate all matters involved in the action and finally determine the merits of all claims to and liens upon the property, and, in all cases where a claim or interest of the state in the action is established, may decree a sale of such property, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court with respect to the interests of the parties and of the state. If the property is sold to satisfy a first lien held by the state, the state may bid at the sale such sum, not exceeding the amount of such lien with expenses of sale, as the commissioner or the commissioner's delegate directs.
(d) Receivership. In any such proceeding, at the instance of the state, the court may appoint a receiver to enforce the lien or, upon certification by the commissioner or the commissioner's delegate during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity.
(e) Intervention by State. If the state is not a party to a civil action or suit, the state may intervene in such action or suit to assert any lien arising under this title on the property that is the subject of such action or suit. In any case in which the application of the state to intervene is denied, the adjudication in such action or suit shall have no effect upon such lien.
Acts 1972, ch. 762, §§ 17, 18; T.C.A., §§ 67-6032, 67-6033.
Tenn. Code Ann. § 67-4-1606 — TN Code / Title 67 / Chapter 4 / Section 67-4-1606
Fee payable for quarterly periods - Quarterly returns - Fee credits - Failure to file return and/or pay fee
Status: in_force

(a) The fee imposed by this part shall be payable for quarterly periods as follows: (1) January 1 through March 31; (2) April 1 through June 30; (3) July 1 through September 30; and (4) October 1 through December 31. (b) It is the duty of all dealers, on or before the twenty-fifth day of the month immediately following the close of the periods set out in subdivisions (a)(1)-(4), to transmit to the commissioner, upon forms prescribed and furnished by the commissioner, returns showing the gross number of new tires sold at retail during the preceding quarter. A separate return shall be filed for each separate location or place of business. (c) The return shall be accompanied by payment of all fees due. (d) Failure to file the return or pay the fee, or both, due under this part prior to the date provided by this section shall cause the fee to become subject to interest as provided in § 67-1-801 . When any dealer fails to timely file the return required by this section or fails to timely pay any amount shown to be due on the return, the penalty provided in § 67-1-804(a) shall apply. Notwithstanding § 67-1-804(b) or any other law to the contrary, when any dealer fails to report and pay the total amount of the fee determined to be due by the commissioner, there shall be imposed a penalty in the amount of fifty percent (50%) of the unpaid amount. If the failure is determined by the commissioner to be due to fraud, the penalty provided in § 67-1-804(c) shall apply. The penalty imposed by this subsection (d) shall be subject to the waiver provisions provided in § 67-1-803 . Acts 1991, ch. 451, § 88; 2007, ch. 602, §§ 25, 26.
(a) The fee imposed by this part shall be payable for quarterly periods as follows: (1) January 1 through March 31; (2) April 1 through June 30; (3) July 1 through September 30; and (4) October 1 through December 31.
(1) January 1 through March 31;
(2) April 1 through June 30;
(3) July 1 through September 30; and
(4) October 1 through December 31.
(b) It is the duty of all dealers, on or before the twenty-fifth day of the month immediately following the close of the periods set out in subdivisions (a)(1)-(4), to transmit to the commissioner, upon forms prescribed and furnished by the commissioner, returns showing the gross number of new tires sold at retail during the preceding quarter. A separate return shall be filed for each separate location or place of business.
(c) The return shall be accompanied by payment of all fees due.
(d) Failure to file the return or pay the fee, or both, due under this part prior to the date provided by this section shall cause the fee to become subject to interest as provided in § 67-1-801 . When any dealer fails to timely file the return required by this section or fails to timely pay any amount shown to be due on the return, the penalty provided in § 67-1-804(a) shall apply. Notwithstanding § 67-1-804(b) or any other law to the contrary, when any dealer fails to report and pay the total amount of the fee determined to be due by the commissioner, there shall be imposed a penalty in the amount of fifty percent (50%) of the unpaid amount. If the failure is determined by the commissioner to be due to fraud, the penalty provided in § 67-1-804(c) shall apply. The penalty imposed by this subsection (d) shall be subject to the waiver provisions provided in § 67-1-803 .
Acts 1991, ch. 451, § 88; 2007, ch. 602, §§ 25, 26.
Tenn. Code Ann. § 67-3-608 — TN Code / Title 67 / Chapter 3 / Section 67-3-608
License application - Form - Investigation
Status: in_force

(a) Each application for a license under this part shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain such information as the department may reasonably require for the administration of this chapter, including the applicant' s federal employer identification number and, with respect to the applicant for an exporter's license, a copy of the applicant's license to purchase or handle taxable motor fuel in the specified destination state or states for which the export license is to be issued. (b) The department may investigate each applicant for a license under this chapter. No license shall be issued if the department determines that any one (1) of the following exists: (1) The application is not filed in good faith; (2) The applicant is not the real party in interest; (3) Any prior license of the real party in interest has been revoked for cause; (4) Information on the application has been falsified, is fraudulent, is incomplete or the applicant has in any material way misrepresented the true facts; (5) With respect to an exporter's license, the applicant is not licensed in the intended specific state or states of destination; (6) The applicant, or any of the applicant's agents, officers or employees, has a prior conviction for motor fuel tax evasion in any state, federal or foreign jurisdiction; or (7) Other reasonable cause for non-issuance exists. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1708.
(a) Each application for a license under this part shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain such information as the department may reasonably require for the administration of this chapter, including the applicant' s federal employer identification number and, with respect to the applicant for an exporter's license, a copy of the applicant's license to purchase or handle taxable motor fuel in the specified destination state or states for which the export license is to be issued.
(b) The department may investigate each applicant for a license under this chapter. No license shall be issued if the department determines that any one (1) of the following exists: (1) The application is not filed in good faith; (2) The applicant is not the real party in interest; (3) Any prior license of the real party in interest has been revoked for cause; (4) Information on the application has been falsified, is fraudulent, is incomplete or the applicant has in any material way misrepresented the true facts; (5) With respect to an exporter's license, the applicant is not licensed in the intended specific state or states of destination; (6) The applicant, or any of the applicant's agents, officers or employees, has a prior conviction for motor fuel tax evasion in any state, federal or foreign jurisdiction; or (7) Other reasonable cause for non-issuance exists.
(1) The application is not filed in good faith;
(2) The applicant is not the real party in interest;
(3) Any prior license of the real party in interest has been revoked for cause;
(4) Information on the application has been falsified, is fraudulent, is incomplete or the applicant has in any material way misrepresented the true facts;
(5) With respect to an exporter's license, the applicant is not licensed in the intended specific state or states of destination;
(6) The applicant, or any of the applicant's agents, officers or employees, has a prior conviction for motor fuel tax evasion in any state, federal or foreign jurisdiction; or
(7) Other reasonable cause for non-issuance exists.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1708.
Tenn. Code Ann. § 67-4-2203 — TN Code / Title 67 / Chapter 4 / Section 67-4-2203
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Applicant" or "licensee" means an owner as defined in this section, who is licensed to do business in this state, including an owner's officers, directors, shareholders, individuals, members of any association or other entity not specified, and, when applicable in context, the business entity itself; (2) "Bona fide coin-operated amusement machine" means any coin or token operated game, machine or device that, as a result of depositing a coin, token or other object, automatically or by or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment of some character without vending any merchandise. "Bona fide coin-operated amusement machine" does not include any bona fide merchandise vending machines as defined in rules promulgated by the department of revenue, or any device operated for the purpose of unlawful gambling; (3) "Business owner or business operator" means an owner or operator of a business where one (1) or more bona fide coin-operated amusement machines are available for commercial use and play by the public; (4) "Commissioner" means the commissioner of revenue; (5) "Machine tax" means the annual per machine tax that every owner of a bona fide coin-operated amusement machine in commercial use must pay; (6) "Master license" means the certificate that every owner of a bona fide coin-operated amusement machine must obtain and display in the business owner's or business operator's place of business where the machine is located for commercial use by the public for play, in order to operate the machine in this state legally; (7) "Owner" means any person, individual, firm, company, association, or other business entity owning any bona fide coin-operated amusement machine. "Owner" does not include an individual who owns a bona fide coin-operated amusement machine solely for personal use and who does not make the machine available for play by others at a charge, either directly or indirectly; and (8) "Sticker" means the decal issued for each bona fide coin-operated amusement machine to show proof of payment of the machine tax. Acts 2002, ch. 856, § 2b.
As used in this part, unless the context otherwise requires:
(1) "Applicant" or "licensee" means an owner as defined in this section, who is licensed to do business in this state, including an owner's officers, directors, shareholders, individuals, members of any association or other entity not specified, and, when applicable in context, the business entity itself;
(2) "Bona fide coin-operated amusement machine" means any coin or token operated game, machine or device that, as a result of depositing a coin, token or other object, automatically or by or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment of some character without vending any merchandise. "Bona fide coin-operated amusement machine" does not include any bona fide merchandise vending machines as defined in rules promulgated by the department of revenue, or any device operated for the purpose of unlawful gambling;
(3) "Business owner or business operator" means an owner or operator of a business where one (1) or more bona fide coin-operated amusement machines are available for commercial use and play by the public;
(4) "Commissioner" means the commissioner of revenue;
(5) "Machine tax" means the annual per machine tax that every owner of a bona fide coin-operated amusement machine in commercial use must pay;
(6) "Master license" means the certificate that every owner of a bona fide coin-operated amusement machine must obtain and display in the business owner's or business operator's place of business where the machine is located for commercial use by the public for play, in order to operate the machine in this state legally;
(7) "Owner" means any person, individual, firm, company, association, or other business entity owning any bona fide coin-operated amusement machine. "Owner" does not include an individual who owns a bona fide coin-operated amusement machine solely for personal use and who does not make the machine available for play by others at a charge, either directly or indirectly; and
(8) "Sticker" means the decal issued for each bona fide coin-operated amusement machine to show proof of payment of the machine tax.
Acts 2002, ch. 856, § 2b.
Tenn. Code Ann. § 67-1-1611 — TN Code / Title 67 / Chapter 1 / Section 67-1-1611
Credit for claims due collector
Status: in_force

Where a judgment has been obtained against a delinquent officer, all bona fide claims due the delinquent officer, properly authenticated, shall be allowed by the commissioner upon settlement of the judgment. Code 1858, § 742 (deriv. Acts 1843-1844, ch. 168, § 1); Shan., § 1052; Code 1932, § 1784; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1610.
Where a judgment has been obtained against a delinquent officer, all bona fide claims due the delinquent officer, properly authenticated, shall be allowed by the commissioner upon settlement of the judgment.
Code 1858, § 742 (deriv. Acts 1843-1844, ch. 168, § 1); Shan., § 1052; Code 1932, § 1784; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1610.
Tenn. Code Ann. § 67-3-705 — TN Code / Title 67 / Chapter 3 / Section 67-3-705
Blender's report
Status: in_force

A person licensed as a blender shall file a monthly report with the department, on forms prescribed and furnished by the department, reporting the amount of any untaxed petroleum products, blend stocks, or additives blended in this state, and paying all applicable taxes and fees levied under this chapter which have not been previously paid. The report shall be filed on or before the twentieth day of the month following the month of activity. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1805.
A person licensed as a blender shall file a monthly report with the department, on forms prescribed and furnished by the department, reporting the amount of any untaxed petroleum products, blend stocks, or additives blended in this state, and paying all applicable taxes and fees levied under this chapter which have not been previously paid. The report shall be filed on or before the twentieth day of the month following the month of activity.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1805.
Tenn. Code Ann. § 67-4-604 — TN Code / Title 67 / Chapter 4 / Section 67-4-604
Courts to which tax applies
Status: in_force

(a) The privilege tax levied by § 67-4-602 shall be applicable to the supreme court and to the following courts, except as stated in subsection (b): (1) Court of appeals; (2) Chancery court; (3) Circuit court; (4) Criminal court; (5) Probate court; (6) Court of law and equity; (7) County court; (8) Court of general sessions; (9) Trial justice court; (10) Magistrate court; (11) City court; and (12) Any other inferior court as the general assembly shall from time to time ordain and establish, either presently in existence or created later; provided, however, that, notwithstanding any provision of this section, this part or any other law to the contrary, privilege taxes levied by § 67-4-602 , shall not be applicable to a proceeding in any municipal court, unless, and only to the extent that, the proceeding necessitates exercise of the court's duly conferred concurrent general sessions jurisdiction. (b) The privilege tax levied by § 67-4-602 shall not be due in any of the following proceedings: (1) Any original proceeding in a juvenile court, as such court is defined in § 37-1-102 , when such court exercises the jurisdiction granted by title 37, chapter 1; provided, that no proceeding in a court, which court exercises the jurisdiction granted by title 37, chapter 1, shall be exempt when the proceeding is brought pursuant to any jurisdiction other than that granted by title 37, chapter 1; (2) Any hearing before the Tennessee board of judicial conduct; or (3) An adoption proceeding in chancery, circuit, or juvenile court. Amended by 2023 Tenn. Acts, ch. 370, s 1, eff. 7/1/2023. 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 1999, ch. 502, § 2; 2004, ch. 914, § 6(h); 2012 , ch. 819, § 4.
(a) The privilege tax levied by § 67-4-602 shall be applicable to the supreme court and to the following courts, except as stated in subsection (b): (1) Court of appeals; (2) Chancery court; (3) Circuit court; (4) Criminal court; (5) Probate court; (6) Court of law and equity; (7) County court; (8) Court of general sessions; (9) Trial justice court; (10) Magistrate court; (11) City court; and (12) Any other inferior court as the general assembly shall from time to time ordain and establish, either presently in existence or created later; provided, however, that, notwithstanding any provision of this section, this part or any other law to the contrary, privilege taxes levied by § 67-4-602 , shall not be applicable to a proceeding in any municipal court, unless, and only to the extent that, the proceeding necessitates exercise of the court's duly conferred concurrent general sessions jurisdiction.
(1) Court of appeals;
(2) Chancery court;
(3) Circuit court;
(4) Criminal court;
(5) Probate court;
(6) Court of law and equity;
(7) County court;
(8) Court of general sessions;
(9) Trial justice court;
(10) Magistrate court;
(11) City court; and
(12) Any other inferior court as the general assembly shall from time to time ordain and establish, either presently in existence or created later; provided, however, that, notwithstanding any provision of this section, this part or any other law to the contrary, privilege taxes levied by § 67-4-602 , shall not be applicable to a proceeding in any municipal court, unless, and only to the extent that, the proceeding necessitates exercise of the court's duly conferred concurrent general sessions jurisdiction.
(b) The privilege tax levied by § 67-4-602 shall not be due in any of the following proceedings: (1) Any original proceeding in a juvenile court, as such court is defined in § 37-1-102 , when such court exercises the jurisdiction granted by title 37, chapter 1; provided, that no proceeding in a court, which court exercises the jurisdiction granted by title 37, chapter 1, shall be exempt when the proceeding is brought pursuant to any jurisdiction other than that granted by title 37, chapter 1; (2) Any hearing before the Tennessee board of judicial conduct; or (3) An adoption proceeding in chancery, circuit, or juvenile court.
(1) Any original proceeding in a juvenile court, as such court is defined in § 37-1-102 , when such court exercises the jurisdiction granted by title 37, chapter 1; provided, that no proceeding in a court, which court exercises the jurisdiction granted by title 37, chapter 1, shall be exempt when the proceeding is brought pursuant to any jurisdiction other than that granted by title 37, chapter 1;
(2) Any hearing before the Tennessee board of judicial conduct; or
(3) An adoption proceeding in chancery, circuit, or juvenile court.
Amended by 2023 Tenn. Acts, ch. 370, s 1, eff. 7/1/2023.
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 1999, ch. 502, § 2; 2004, ch. 914, § 6(h); 2012 , ch. 819, § 4.