Tenn. Code Ann. § 67-5-213 — TN Code / Title 67 / Chapter 5 / Section 67-5-213
Property of certain educational institutions
Status: in_force

(a) Real estate owned by an educational institution and used primarily for dormitory purposes for its students, even though other student activities are incidentally conducted therein, and even though the student's spouse or children may reside therein, is exempt from taxation. (b) A residence and no more than three (3) acres of its surrounding grounds, owned by a college or university and used as the home of its chief executive officer, is exempt from taxation, whether or not located on the campus of the college or university, if the chief executive officer of the institution is required to reside there as a condition of employment. (c) (1) Residential units owned by a nonprofit college or university or nonprofit secondary school that boards all or some of its students and located on or immediately adjoining its campus are exempt from taxation, if such residential units meet all of the following criteria: (A) The unit is occupied by a member of the faculty or staff of the institution; (B) Such occupancy is required as a condition of that person's employment as a convenience for the institution or to attend to plant or equipment; (C) The institution that owns the unit receives no income from the unit except a reasonable service and maintenance fee; (D) The employee occupying the unit receives no equity of ownership or any other thing of permanent or transferable value from occupancy of the unit; (E) The right of the employee to occupy the unit ends with such employee's tenure on the faculty or staff of that institution; and (F) The unit is occupied wholly by the employee and the employee's immediate family. (2) The exemption from taxation provided by this section to a nonprofit college or university or nonprofit secondary school that boards all or some of its students applies only to a number of residential units equal to those owned by the college or university or private school as of July 1, 1981, plus five (5) residential units per institution in addition to those already owned by that institution. The limitation of exemption of this subdivision (c)(2) to the residential units owned by a nonprofit college or university or nonprofit secondary school in 1981, plus five (5) residential units shall not apply to an institution chartered before 1930, whose entire original campus is an historical and integral entity, so long as the residential units owned by such nonprofit college or university or nonprofit secondary school satisfy the criteria of subdivision (c)(1). (3) This subsection (c) does not apply to any institution in any county having a population of not less than two hundred fifty-four thousand (254,000) nor more than two hundred fifty-five thousand (255,000), according to the 1970 federal census or any subsequent federal census. (d) (1) A bookstore, owned by a college or university, located on the campus of the owning institution, and operated not-for-profit to furnish students at that institution with textbooks and other ancillary required materials is exempt from taxation, even though the bookstore may sell other items of a souvenir nature, such as wearing apparel, glassware, and china embossed with the name, seal or logo of the institution, or items such as toiletries or stationery supplies for the convenience of students. (2) This subsection (d) does not apply to any institution in any county having a population of not less than two hundred fifty-four thousand (254,000) nor more than two hundred fifty-five thousand (255,000), according to the 1970 federal census or any subsequent federal census. (e) This section applies only to nonprofit educational institutions. Acts 1973, ch. 226, § 5; 1981, ch. 296, § 1; 1981, ch. 486, §§ 1-3; T.C.A., § 67-514; Acts 1984, ch. 809, § 2; 1993, ch. 168, §§ 1, 2; 1995, ch. 163, § 1.
(a) Real estate owned by an educational institution and used primarily for dormitory purposes for its students, even though other student activities are incidentally conducted therein, and even though the student's spouse or children may reside therein, is exempt from taxation.
(b) A residence and no more than three (3) acres of its surrounding grounds, owned by a college or university and used as the home of its chief executive officer, is exempt from taxation, whether or not located on the campus of the college or university, if the chief executive officer of the institution is required to reside there as a condition of employment.
(c) (1) Residential units owned by a nonprofit college or university or nonprofit secondary school that boards all or some of its students and located on or immediately adjoining its campus are exempt from taxation, if such residential units meet all of the following criteria: (A) The unit is occupied by a member of the faculty or staff of the institution; (B) Such occupancy is required as a condition of that person's employment as a convenience for the institution or to attend to plant or equipment; (C) The institution that owns the unit receives no income from the unit except a reasonable service and maintenance fee; (D) The employee occupying the unit receives no equity of ownership or any other thing of permanent or transferable value from occupancy of the unit; (E) The right of the employee to occupy the unit ends with such employee's tenure on the faculty or staff of that institution; and (F) The unit is occupied wholly by the employee and the employee's immediate family. (2) The exemption from taxation provided by this section to a nonprofit college or university or nonprofit secondary school that boards all or some of its students applies only to a number of residential units equal to those owned by the college or university or private school as of July 1, 1981, plus five (5) residential units per institution in addition to those already owned by that institution. The limitation of exemption of this subdivision (c)(2) to the residential units owned by a nonprofit college or university or nonprofit secondary school in 1981, plus five (5) residential units shall not apply to an institution chartered before 1930, whose entire original campus is an historical and integral entity, so long as the residential units owned by such nonprofit college or university or nonprofit secondary school satisfy the criteria of subdivision (c)(1). (3) This subsection (c) does not apply to any institution in any county having a population of not less than two hundred fifty-four thousand (254,000) nor more than two hundred fifty-five thousand (255,000), according to the 1970 federal census or any subsequent federal census.
(1) Residential units owned by a nonprofit college or university or nonprofit secondary school that boards all or some of its students and located on or immediately adjoining its campus are exempt from taxation, if such residential units meet all of the following criteria: (A) The unit is occupied by a member of the faculty or staff of the institution; (B) Such occupancy is required as a condition of that person's employment as a convenience for the institution or to attend to plant or equipment; (C) The institution that owns the unit receives no income from the unit except a reasonable service and maintenance fee; (D) The employee occupying the unit receives no equity of ownership or any other thing of permanent or transferable value from occupancy of the unit; (E) The right of the employee to occupy the unit ends with such employee's tenure on the faculty or staff of that institution; and (F) The unit is occupied wholly by the employee and the employee's immediate family.
(A) The unit is occupied by a member of the faculty or staff of the institution;
(B) Such occupancy is required as a condition of that person's employment as a convenience for the institution or to attend to plant or equipment;
(C) The institution that owns the unit receives no income from the unit except a reasonable service and maintenance fee;
(D) The employee occupying the unit receives no equity of ownership or any other thing of permanent or transferable value from occupancy of the unit;
(E) The right of the employee to occupy the unit ends with such employee's tenure on the faculty or staff of that institution; and
(F) The unit is occupied wholly by the employee and the employee's immediate family.
(2) The exemption from taxation provided by this section to a nonprofit college or university or nonprofit secondary school that boards all or some of its students applies only to a number of residential units equal to those owned by the college or university or private school as of July 1, 1981, plus five (5) residential units per institution in addition to those already owned by that institution. The limitation of exemption of this subdivision (c)(2) to the residential units owned by a nonprofit college or university or nonprofit secondary school in 1981, plus five (5) residential units shall not apply to an institution chartered before 1930, whose entire original campus is an historical and integral entity, so long as the residential units owned by such nonprofit college or university or nonprofit secondary school satisfy the criteria of subdivision (c)(1).
(3) This subsection (c) does not apply to any institution in any county having a population of not less than two hundred fifty-four thousand (254,000) nor more than two hundred fifty-five thousand (255,000), according to the 1970 federal census or any subsequent federal census.
(d) (1) A bookstore, owned by a college or university, located on the campus of the owning institution, and operated not-for-profit to furnish students at that institution with textbooks and other ancillary required materials is exempt from taxation, even though the bookstore may sell other items of a souvenir nature, such as wearing apparel, glassware, and china embossed with the name, seal or logo of the institution, or items such as toiletries or stationery supplies for the convenience of students. (2) This subsection (d) does not apply to any institution in any county having a population of not less than two hundred fifty-four thousand (254,000) nor more than two hundred fifty-five thousand (255,000), according to the 1970 federal census or any subsequent federal census.
(1) A bookstore, owned by a college or university, located on the campus of the owning institution, and operated not-for-profit to furnish students at that institution with textbooks and other ancillary required materials is exempt from taxation, even though the bookstore may sell other items of a souvenir nature, such as wearing apparel, glassware, and china embossed with the name, seal or logo of the institution, or items such as toiletries or stationery supplies for the convenience of students.
(2) This subsection (d) does not apply to any institution in any county having a population of not less than two hundred fifty-four thousand (254,000) nor more than two hundred fifty-five thousand (255,000), according to the 1970 federal census or any subsequent federal census.
(e) This section applies only to nonprofit educational institutions.
Acts 1973, ch. 226, § 5; 1981, ch. 296, § 1; 1981, ch. 486, §§ 1-3; T.C.A., § 67-514; Acts 1984, ch. 809, § 2; 1993, ch. 168, §§ 1, 2; 1995, ch. 163, § 1.
Tenn. Code Ann. § 67-4-309 — TN Code / Title 67 / Chapter 4 / Section 67-4-309
Liability of person engaged in business less than one year
Status: in_force

(a) Any person, except as provided elsewhere in this part, who shall have engaged in business for less than a full year on July 1, shall, for the ensuing year, pay as follows: (1) The measure of the tax shall be ascertained by multiplying such person's gross receipts by the ratio that the period during which the person has engaged in business bears to an entire year; and (2) Any person who first commences business on or after July 1, 1937, shall, at the conclusion of each month, report to the commissioner that person's gross receipts for such month and shall pay tax, measured by such monthly gross receipts, at the rate specified in the appropriate taxing section. This tax shall be paid not later than the tenth day of the following month. On August 1 following the date when such person entered business, the person shall pay the annual tax for the year commencing on the next prior July 1, computed according to subdivision (a)(1), but the person shall not later make monthly payments. (b) Whenever the ownership of a business subject to the gross receipts tax, the owner of which has paid the tax on an annual basis in accordance with this part on or before August 1 of any year, is transferred during the year after payment, the transferee shall not be liable for any further gross receipts taxes for the year in which the transfer is made. It is declared to be the legislative intent that only one (1) gross receipt tax be paid on account of the operation of a business during any one (1) year. Acts 1937, ch. 192, § 14; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1967, ch. 393, §§ 1, 2; 1973, ch. 20, § 3; T.C.A. (orig. ed.), § 67-4320.
(a) Any person, except as provided elsewhere in this part, who shall have engaged in business for less than a full year on July 1, shall, for the ensuing year, pay as follows: (1) The measure of the tax shall be ascertained by multiplying such person's gross receipts by the ratio that the period during which the person has engaged in business bears to an entire year; and (2) Any person who first commences business on or after July 1, 1937, shall, at the conclusion of each month, report to the commissioner that person's gross receipts for such month and shall pay tax, measured by such monthly gross receipts, at the rate specified in the appropriate taxing section. This tax shall be paid not later than the tenth day of the following month. On August 1 following the date when such person entered business, the person shall pay the annual tax for the year commencing on the next prior July 1, computed according to subdivision (a)(1), but the person shall not later make monthly payments.
(1) The measure of the tax shall be ascertained by multiplying such person's gross receipts by the ratio that the period during which the person has engaged in business bears to an entire year; and
(2) Any person who first commences business on or after July 1, 1937, shall, at the conclusion of each month, report to the commissioner that person's gross receipts for such month and shall pay tax, measured by such monthly gross receipts, at the rate specified in the appropriate taxing section. This tax shall be paid not later than the tenth day of the following month. On August 1 following the date when such person entered business, the person shall pay the annual tax for the year commencing on the next prior July 1, computed according to subdivision (a)(1), but the person shall not later make monthly payments.
(b) Whenever the ownership of a business subject to the gross receipts tax, the owner of which has paid the tax on an annual basis in accordance with this part on or before August 1 of any year, is transferred during the year after payment, the transferee shall not be liable for any further gross receipts taxes for the year in which the transfer is made. It is declared to be the legislative intent that only one (1) gross receipt tax be paid on account of the operation of a business during any one (1) year.
Acts 1937, ch. 192, § 14; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); impl. am. Acts 1959, ch. 9, § 14; Acts 1967, ch. 393, §§ 1, 2; 1973, ch. 20, § 3; T.C.A. (orig. ed.), § 67-4320.
Tenn. Code Ann. § 67-5-804 — TN Code / Title 67 / Chapter 5 / Section 67-5-804
Assessor's records for each taxable parcel - Identification and registration of mineral interests
Status: in_force

(a) For purposes of assessment of real property, each assessor shall keep a record for each parcel of taxable real property in the assessor's taxing jurisdiction, which shall show the following: (1) The description of the property; (2) The name of the true owner or owners, if known; (3) The value of the land or lot, the value of the improvements, and also the separate value of any interests in real property or improvements thereon assessable as under § 67-5-502(d) ; (4) The classification or subclassification and the appropriate percentage rate for purposes of assessment; (5) The actual assessment that results from the multiplication of the value of the property by the appropriate percentage rate; and (6) Any other information as may be required by the state board of equalization. (b) All mineral owners shall be required to identify their mineral interests with the property assessor in the county in which the interest is located. The mineral owner shall provide a deed reference number for the mineral interest and shall specify where that mineral estate lies, citing tax maps and parcel numbers for the owner or owners of surface above the mineral estate. All property registered and identified sufficiently to the property assessor on July 1, 1987, and on which taxes have been paid through the current tax year on July 1, 1987, shall not be required to register again. Property shall be deemed to have been identified sufficiently, if and only if, it has been identified to the property assessor by the mineral owner in at least one (1) of these three (3) ways: (1) By map and parcel number of the surface owners above the mineral estate; (2) By providing to the property assessor reliable and accurate maps showing the location of the mineral interest in relation to the surface estates, which maps shall be kept on file in the property assessor's office. The property assessor shall use those maps to identify the surface owners above the mineral interest; or (3) By providing the names of the surface owners and enough additional information so that the property assessor can identify on the property assessor's maps the location of the mineral interest. The property assessor shall keep the names and information on file and shall use the information to identify on the property assessor's maps the location of the mineral interest in relation to the surface estate. (c) The state board of equalization shall furnish to local property assessors a form for mineral owners to use. Acts 1973, ch. 226, § 6; T.C.A., § 67-613; Acts 1987, ch. 282, §§ 4, 11; 1988, ch. 702, § 3.
(a) For purposes of assessment of real property, each assessor shall keep a record for each parcel of taxable real property in the assessor's taxing jurisdiction, which shall show the following: (1) The description of the property; (2) The name of the true owner or owners, if known; (3) The value of the land or lot, the value of the improvements, and also the separate value of any interests in real property or improvements thereon assessable as under § 67-5-502(d) ; (4) The classification or subclassification and the appropriate percentage rate for purposes of assessment; (5) The actual assessment that results from the multiplication of the value of the property by the appropriate percentage rate; and (6) Any other information as may be required by the state board of equalization.
(1) The description of the property;
(2) The name of the true owner or owners, if known;
(3) The value of the land or lot, the value of the improvements, and also the separate value of any interests in real property or improvements thereon assessable as under § 67-5-502(d) ;
(4) The classification or subclassification and the appropriate percentage rate for purposes of assessment;
(5) The actual assessment that results from the multiplication of the value of the property by the appropriate percentage rate; and
(6) Any other information as may be required by the state board of equalization.
(b) All mineral owners shall be required to identify their mineral interests with the property assessor in the county in which the interest is located. The mineral owner shall provide a deed reference number for the mineral interest and shall specify where that mineral estate lies, citing tax maps and parcel numbers for the owner or owners of surface above the mineral estate. All property registered and identified sufficiently to the property assessor on July 1, 1987, and on which taxes have been paid through the current tax year on July 1, 1987, shall not be required to register again. Property shall be deemed to have been identified sufficiently, if and only if, it has been identified to the property assessor by the mineral owner in at least one (1) of these three (3) ways: (1) By map and parcel number of the surface owners above the mineral estate; (2) By providing to the property assessor reliable and accurate maps showing the location of the mineral interest in relation to the surface estates, which maps shall be kept on file in the property assessor's office. The property assessor shall use those maps to identify the surface owners above the mineral interest; or (3) By providing the names of the surface owners and enough additional information so that the property assessor can identify on the property assessor's maps the location of the mineral interest. The property assessor shall keep the names and information on file and shall use the information to identify on the property assessor's maps the location of the mineral interest in relation to the surface estate.
(1) By map and parcel number of the surface owners above the mineral estate;
(2) By providing to the property assessor reliable and accurate maps showing the location of the mineral interest in relation to the surface estates, which maps shall be kept on file in the property assessor's office. The property assessor shall use those maps to identify the surface owners above the mineral interest; or
(3) By providing the names of the surface owners and enough additional information so that the property assessor can identify on the property assessor's maps the location of the mineral interest. The property assessor shall keep the names and information on file and shall use the information to identify on the property assessor's maps the location of the mineral interest in relation to the surface estate.
(c) The state board of equalization shall furnish to local property assessors a form for mineral owners to use.
Acts 1973, ch. 226, § 6; T.C.A., § 67-613; Acts 1987, ch. 282, §§ 4, 11; 1988, ch. 702, § 3.
Tenn. Code Ann. § 67-4-2205 — TN Code / Title 67 / Chapter 4 / Section 67-4-2205
Machine tax - Sticker
Status: in_force

(a) For the privilege of owning a bona fide coin-operated amusement machine offered for commercial use and for play by the public, there is additionally levied a machine tax of ten dollars ($10.00) for each bona fide coin-operated amusement machine. The owner shall pay the machine tax to the commissioner prior to making a machine available for commercial use and for play by the public. If, after payment of the master license tax and machine taxes, an owner obtains additional bona fide coin-operated amusement machines, the owner shall pay to the commissioner a ten-dollar machine tax for each machine, prior to making a machine available for commercial use and for play by the public. No refund or credit of a machine tax levied in this section shall be made. (b) The commissioner shall issue a sticker to evidence the payment of the machine tax. The owner shall securely affix a sticker to each machine available for commercial use and for play by the public. Owners may transfer stickers from one (1) machine to another and from location to location so long as all machines in commercial use available for play by the public have a sticker and the owner uses the stickers only for machines that the owner owns. Acts 2002, ch. 856, § 2b.
(a) For the privilege of owning a bona fide coin-operated amusement machine offered for commercial use and for play by the public, there is additionally levied a machine tax of ten dollars ($10.00) for each bona fide coin-operated amusement machine. The owner shall pay the machine tax to the commissioner prior to making a machine available for commercial use and for play by the public. If, after payment of the master license tax and machine taxes, an owner obtains additional bona fide coin-operated amusement machines, the owner shall pay to the commissioner a ten-dollar machine tax for each machine, prior to making a machine available for commercial use and for play by the public. No refund or credit of a machine tax levied in this section shall be made.
(b) The commissioner shall issue a sticker to evidence the payment of the machine tax. The owner shall securely affix a sticker to each machine available for commercial use and for play by the public. Owners may transfer stickers from one (1) machine to another and from location to location so long as all machines in commercial use available for play by the public have a sticker and the owner uses the stickers only for machines that the owner owns.
Acts 2002, ch. 856, § 2b.
Tenn. Code Ann. § 67-4-705 — TN Code / Title 67 / Chapter 4 / Section 67-4-705
Levy of local privilege tax for making sales by engaging in any vocation, occupation, business or business activity - Election to continue imposition of tax - Levy of tax by ordinance - Tax on receipts from sales by direct-to-home satellite television programming services exempt
Status: in_force

(a) The making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(4) is declared to be a privilege upon which each incorporated municipality in which the vocation, occupation, business, or business activity is carried on, by ordinance of its governing body, may levy a privilege tax at the rates fixed and provided in § 67-4-709 . The tax imposed by this subsection (a) shall be collected by the commissioner in the same manner as the tax imposed by § 67-4-704 . (b) Notwithstanding subsection (a) or any other provision to the contrary, every incorporated municipality levying such tax as of January 1, 2014, shall be deemed to have made an effective election to continue the imposition of such tax at the same rate that was in effect on such date and shall not be required to pass any additional ordinance. Any incorporated municipality that elects after January 1, 2014, to levy the tax authorized by this section, or elects to change the rate of tax imposed by the municipality, must levy such tax at the rates fixed and provided in § 67-4-709 . Every municipality that levies the tax described in subsection (a) is authorized to repeal such tax by ordinance of its governing body. (c) The making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-710 is declared to be a privilege upon which each county or incorporated municipality, or both, in which the business, business activity, vocation, or occupation is carried on, by ordinance of its governing body, may levy a privilege tax at the rates fixed and provided in § 67-4-710 . (d) Notwithstanding subsection (a) or any other provision to the contrary, no incorporated municipality shall impose the tax provided for in this section on receipts from sales of any services or tangible personal property made by a provider of direct-to-home satellite television programming services. Amended by 2013 Tenn. Acts, ch. 313, s 4, eff. 1/1/2014. Acts 1971, ch. 387, § 3; 1972, ch. 850, § 3; T.C.A., § 67-5803.
(a) The making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(4) is declared to be a privilege upon which each incorporated municipality in which the vocation, occupation, business, or business activity is carried on, by ordinance of its governing body, may levy a privilege tax at the rates fixed and provided in § 67-4-709 . The tax imposed by this subsection (a) shall be collected by the commissioner in the same manner as the tax imposed by § 67-4-704 .
(b) Notwithstanding subsection (a) or any other provision to the contrary, every incorporated municipality levying such tax as of January 1, 2014, shall be deemed to have made an effective election to continue the imposition of such tax at the same rate that was in effect on such date and shall not be required to pass any additional ordinance. Any incorporated municipality that elects after January 1, 2014, to levy the tax authorized by this section, or elects to change the rate of tax imposed by the municipality, must levy such tax at the rates fixed and provided in § 67-4-709 . Every municipality that levies the tax described in subsection (a) is authorized to repeal such tax by ordinance of its governing body.
(c) The making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-710 is declared to be a privilege upon which each county or incorporated municipality, or both, in which the business, business activity, vocation, or occupation is carried on, by ordinance of its governing body, may levy a privilege tax at the rates fixed and provided in § 67-4-710 .
(d) Notwithstanding subsection (a) or any other provision to the contrary, no incorporated municipality shall impose the tax provided for in this section on receipts from sales of any services or tangible personal property made by a provider of direct-to-home satellite television programming services.
Amended by 2013 Tenn. Acts, ch. 313, s 4, eff. 1/1/2014.
Acts 1971, ch. 387, § 3; 1972, ch. 850, § 3; T.C.A., § 67-5803.
Tenn. Code Ann. § 67-5-202 — TN Code / Title 67 / Chapter 5 / Section 67-5-202
Trust estates
Status: in_force

Every trust estate shall be entitled to the same exemption as if owned by a single taxpayer. Acts 1973, ch. 226, § 6; T.C.A., § 67-618.
Every trust estate shall be entitled to the same exemption as if owned by a single taxpayer.
Acts 1973, ch. 226, § 6; T.C.A., § 67-618.
Tenn. Code Ann. § 67-4-2022 — TN Code / Title 67 / Chapter 4 / Section 67-4-2022
Taxes collected from cemetery companies
Status: in_force

This section does not create or impose a new tax, but shall govern allocation of taxes already collected under this part from cemetery companies as defined in § 46-1-102 . These taxes shall be allocated as follows: (1) (A) To cities and counties, an amount for each company with an office in this state as determined in this subdivision (1); (B) Three percent (3%) of the net earnings of the company less seven percent (7%) of the ad valorem taxes paid by the company on its real and tangible personal property for the second fiscal year preceding the year in which the distribution is made. For purposes of this subdivision (1), "net earnings" does not include amounts attributable to interest earned on bonds and other obligations of this state. The total amount thus determined shall be allocated between the county and municipal governments where the office of the company is located in the same proportion as the property tax rate of each such taxing jurisdiction shall bear to the sum of the property tax rates; (C) In circumstances where a company has more than one (1) office, the total allocation attributable to such company as determined in subdivision (1)(B) shall be further allocated between such counties and cities where its offices are located as follows: (i) The proportionate percentage that is produced by the ratio of assessed value for ad valorem tax of real and tangible personal property associated with each office of the company, to the total assessed value for all offices of the company shall be determined as of January 1 of each year, and the percentage so determined shall then be applied to the total allocation to determine the portion of the total attributable to each office; (ii) The offices shall then be grouped each to a common location so as to determine the aggregate allocation of all offices located in each individual county and municipality; and (iii) The percentage of the total allocation allowable to each county and municipality shall be divided between the county and municipality where the office is maintained in the same proportion as the property tax rates of each for the second year preceding the year in which the distribution under this section is made shall bear to the total of the property tax rates; (D) The director of the division of property assessments shall provide to the commissioner, periodically on a timely basis, the ad valorem property tax rates for each taxing jurisdiction. The commissioner shall report the amount of such allocations made to each county and municipality to the comptroller of the treasury for audit purposes on an annual basis; (E) The status of each cemetery company as of January 1 of the fiscal year for which the allocation is calculated shall be the determining basis; (F) If the net earnings of any cemetery company shall be redetermined for any period in accordance with this part, the commissioner shall recalculate the allocation attributable to the company, and any indicated increase or decrease in allocation shall be effected in the next succeeding general allocation to the respective county and municipal governments, as appropriate; (G) The commissioner and the county assessors of property shall exchange such information as will enable the department to ascertain the correctness of the allocation; (2) After allocation to counties and municipalities as provided in subdivision (1), the remainder of the taxes collected under this part shall be applied to and become a part of the general fund of the state. Acts 2011 , ch. 438, § 5.
This section does not create or impose a new tax, but shall govern allocation of taxes already collected under this part from cemetery companies as defined in § 46-1-102 . These taxes shall be allocated as follows:
(1) (A) To cities and counties, an amount for each company with an office in this state as determined in this subdivision (1); (B) Three percent (3%) of the net earnings of the company less seven percent (7%) of the ad valorem taxes paid by the company on its real and tangible personal property for the second fiscal year preceding the year in which the distribution is made. For purposes of this subdivision (1), "net earnings" does not include amounts attributable to interest earned on bonds and other obligations of this state. The total amount thus determined shall be allocated between the county and municipal governments where the office of the company is located in the same proportion as the property tax rate of each such taxing jurisdiction shall bear to the sum of the property tax rates; (C) In circumstances where a company has more than one (1) office, the total allocation attributable to such company as determined in subdivision (1)(B) shall be further allocated between such counties and cities where its offices are located as follows: (i) The proportionate percentage that is produced by the ratio of assessed value for ad valorem tax of real and tangible personal property associated with each office of the company, to the total assessed value for all offices of the company shall be determined as of January 1 of each year, and the percentage so determined shall then be applied to the total allocation to determine the portion of the total attributable to each office; (ii) The offices shall then be grouped each to a common location so as to determine the aggregate allocation of all offices located in each individual county and municipality; and (iii) The percentage of the total allocation allowable to each county and municipality shall be divided between the county and municipality where the office is maintained in the same proportion as the property tax rates of each for the second year preceding the year in which the distribution under this section is made shall bear to the total of the property tax rates; (D) The director of the division of property assessments shall provide to the commissioner, periodically on a timely basis, the ad valorem property tax rates for each taxing jurisdiction. The commissioner shall report the amount of such allocations made to each county and municipality to the comptroller of the treasury for audit purposes on an annual basis; (E) The status of each cemetery company as of January 1 of the fiscal year for which the allocation is calculated shall be the determining basis; (F) If the net earnings of any cemetery company shall be redetermined for any period in accordance with this part, the commissioner shall recalculate the allocation attributable to the company, and any indicated increase or decrease in allocation shall be effected in the next succeeding general allocation to the respective county and municipal governments, as appropriate; (G) The commissioner and the county assessors of property shall exchange such information as will enable the department to ascertain the correctness of the allocation;
(A) To cities and counties, an amount for each company with an office in this state as determined in this subdivision (1);
(B) Three percent (3%) of the net earnings of the company less seven percent (7%) of the ad valorem taxes paid by the company on its real and tangible personal property for the second fiscal year preceding the year in which the distribution is made. For purposes of this subdivision (1), "net earnings" does not include amounts attributable to interest earned on bonds and other obligations of this state. The total amount thus determined shall be allocated between the county and municipal governments where the office of the company is located in the same proportion as the property tax rate of each such taxing jurisdiction shall bear to the sum of the property tax rates;
(C) In circumstances where a company has more than one (1) office, the total allocation attributable to such company as determined in subdivision (1)(B) shall be further allocated between such counties and cities where its offices are located as follows: (i) The proportionate percentage that is produced by the ratio of assessed value for ad valorem tax of real and tangible personal property associated with each office of the company, to the total assessed value for all offices of the company shall be determined as of January 1 of each year, and the percentage so determined shall then be applied to the total allocation to determine the portion of the total attributable to each office; (ii) The offices shall then be grouped each to a common location so as to determine the aggregate allocation of all offices located in each individual county and municipality; and (iii) The percentage of the total allocation allowable to each county and municipality shall be divided between the county and municipality where the office is maintained in the same proportion as the property tax rates of each for the second year preceding the year in which the distribution under this section is made shall bear to the total of the property tax rates;
(i) The proportionate percentage that is produced by the ratio of assessed value for ad valorem tax of real and tangible personal property associated with each office of the company, to the total assessed value for all offices of the company shall be determined as of January 1 of each year, and the percentage so determined shall then be applied to the total allocation to determine the portion of the total attributable to each office;
(ii) The offices shall then be grouped each to a common location so as to determine the aggregate allocation of all offices located in each individual county and municipality; and
(iii) The percentage of the total allocation allowable to each county and municipality shall be divided between the county and municipality where the office is maintained in the same proportion as the property tax rates of each for the second year preceding the year in which the distribution under this section is made shall bear to the total of the property tax rates;
(D) The director of the division of property assessments shall provide to the commissioner, periodically on a timely basis, the ad valorem property tax rates for each taxing jurisdiction. The commissioner shall report the amount of such allocations made to each county and municipality to the comptroller of the treasury for audit purposes on an annual basis;
(E) The status of each cemetery company as of January 1 of the fiscal year for which the allocation is calculated shall be the determining basis;
(F) If the net earnings of any cemetery company shall be redetermined for any period in accordance with this part, the commissioner shall recalculate the allocation attributable to the company, and any indicated increase or decrease in allocation shall be effected in the next succeeding general allocation to the respective county and municipal governments, as appropriate;
(G) The commissioner and the county assessors of property shall exchange such information as will enable the department to ascertain the correctness of the allocation;
(2) After allocation to counties and municipalities as provided in subdivision (1), the remainder of the taxes collected under this part shall be applied to and become a part of the general fund of the state.
Acts 2011 , ch. 438, § 5.
Tenn. Code Ann. § 67-1-1433 — TN Code / Title 67 / Chapter 1 / Section 67-1-1433
Enforcement of other liens
Status: in_force

(a) If the state is not joined as a party, a judgment in any civil action or suit, or a judicial sale pursuant to such a judgment, with respect to property on which the state has or claims a lien under this title: (1) Shall be made subject to and without disturbing the lien of the state, if notice of such lien has been filed in the place provided by law for such filing at the time such action or suit is commenced; or (2) If a judicial sale of property pursuant to a judgment in any civil action or suit to which the state is not a party discharges a lien of the state arising under this title, the state may claim, with the same priority as its lien had against the property sold, the proceeds, exclusive of costs, of such sale at any time before the distribution of such proceeds is ordered. (b) (1) Notwithstanding subsection (a), a sale of property on which the state has or claims a lien, or a title derived from enforcement of a lien, under this title, made pursuant to an instrument creating a lien on such property, pursuant to a confession of judgment on the obligation secured by such an instrument, or pursuant to a nonjudicial sale under a statutory lien on such property shall, except as otherwise provided, be made subject to and without disturbing such lien or title, if notice of such lien was filed or such title recorded in the place provided by law for such filing or recording more than thirty (30) days before such sale, and the state is not given notice of such sale in the manner prescribed in subdivision (b)(2). (2) Special Rules. (A) Notice of Sale. Notice of a sale to which subdivision (b)(1) applies shall be given, in accordance with regulations prescribed by the commissioner, in writing, by registered or certified mail or by personal service, not less than twenty-five (25) days prior to such sale, to the commissioner or the commissioner's delegate. (B) Consent to Sale. Notwithstanding the notice requirement of this subsection (b), a sale described in subdivision (b)(1) of property shall discharge or divest such property of the lien or title of the state, if the state consents to the sale of such property free of such lien or title. (C) Sale of Perishable Goods. Notwithstanding the notice requirement of this section, a sale described in subdivision (b)(1) of property liable to perish or become greatly reduced in price or value by keeping, or that cannot be kept without great expense, shall discharge or divest such property of the lien or title of the state if notice of such sale is given, in accordance with regulations prescribed by the commissioner, in writing, by registered or certified mail or by personal service, to the commissioner or the commissioner's delegate before such sale. The proceeds, exclusive of costs, of such sale shall be held as a fund subject to the liens and claims of the state, in the same manner and with the same priority as such liens and claims had with respect to the property sold, for not less than thirty (30) days after the date of such sale. (c) (1) Right to Redeem. In the case of a sale of real property to which subdivision (b)(1) applies, to satisfy a lien prior to that of the state, the commissioner or the commissioner's delegate may redeem such property within the period allowable for redemption under law, as provided in § 67-1-1420 . (2) Amount to Be Paid. In any case in which the state redeems real property pursuant to subdivision (c)(1), the amount to be paid for such property shall be the amount paid by the purchaser, plus six percent (6%) interest per annum. (3) Certificate of Redemption. (A) In General. In any case in which real property is redeemed by the state pursuant to this subsection (c), the commissioner or the commissioner's delegate shall execute a certificate of redemption for the property. (B) Filing. The commissioner or the commissioner's delegate shall, without delay, cause such certificate to be duly recorded in the proper registry of deeds. (C) Effect. A certificate of redemption executed by the commissioner or the commissioner's delegate shall constitute prima facie evidence of the regularity of such redemption and shall, when recorded, transfer to the state all the rights, title, and interest in and to such property acquired by the person from whom the state redeems such property by virtue of the sale of such property. Acts 1972, ch. 762, § 19; T.C.A., §§ 67-6034 -- 67-6036; Acts 1994, ch. 640, § 2.
(a) If the state is not joined as a party, a judgment in any civil action or suit, or a judicial sale pursuant to such a judgment, with respect to property on which the state has or claims a lien under this title: (1) Shall be made subject to and without disturbing the lien of the state, if notice of such lien has been filed in the place provided by law for such filing at the time such action or suit is commenced; or (2) If a judicial sale of property pursuant to a judgment in any civil action or suit to which the state is not a party discharges a lien of the state arising under this title, the state may claim, with the same priority as its lien had against the property sold, the proceeds, exclusive of costs, of such sale at any time before the distribution of such proceeds is ordered.
(1) Shall be made subject to and without disturbing the lien of the state, if notice of such lien has been filed in the place provided by law for such filing at the time such action or suit is commenced; or
(2) If a judicial sale of property pursuant to a judgment in any civil action or suit to which the state is not a party discharges a lien of the state arising under this title, the state may claim, with the same priority as its lien had against the property sold, the proceeds, exclusive of costs, of such sale at any time before the distribution of such proceeds is ordered.
(b) (1) Notwithstanding subsection (a), a sale of property on which the state has or claims a lien, or a title derived from enforcement of a lien, under this title, made pursuant to an instrument creating a lien on such property, pursuant to a confession of judgment on the obligation secured by such an instrument, or pursuant to a nonjudicial sale under a statutory lien on such property shall, except as otherwise provided, be made subject to and without disturbing such lien or title, if notice of such lien was filed or such title recorded in the place provided by law for such filing or recording more than thirty (30) days before such sale, and the state is not given notice of such sale in the manner prescribed in subdivision (b)(2). (2) Special Rules. (A) Notice of Sale. Notice of a sale to which subdivision (b)(1) applies shall be given, in accordance with regulations prescribed by the commissioner, in writing, by registered or certified mail or by personal service, not less than twenty-five (25) days prior to such sale, to the commissioner or the commissioner's delegate. (B) Consent to Sale. Notwithstanding the notice requirement of this subsection (b), a sale described in subdivision (b)(1) of property shall discharge or divest such property of the lien or title of the state, if the state consents to the sale of such property free of such lien or title. (C) Sale of Perishable Goods. Notwithstanding the notice requirement of this section, a sale described in subdivision (b)(1) of property liable to perish or become greatly reduced in price or value by keeping, or that cannot be kept without great expense, shall discharge or divest such property of the lien or title of the state if notice of such sale is given, in accordance with regulations prescribed by the commissioner, in writing, by registered or certified mail or by personal service, to the commissioner or the commissioner's delegate before such sale. The proceeds, exclusive of costs, of such sale shall be held as a fund subject to the liens and claims of the state, in the same manner and with the same priority as such liens and claims had with respect to the property sold, for not less than thirty (30) days after the date of such sale.
(1) Notwithstanding subsection (a), a sale of property on which the state has or claims a lien, or a title derived from enforcement of a lien, under this title, made pursuant to an instrument creating a lien on such property, pursuant to a confession of judgment on the obligation secured by such an instrument, or pursuant to a nonjudicial sale under a statutory lien on such property shall, except as otherwise provided, be made subject to and without disturbing such lien or title, if notice of such lien was filed or such title recorded in the place provided by law for such filing or recording more than thirty (30) days before such sale, and the state is not given notice of such sale in the manner prescribed in subdivision (b)(2).
(2) Special Rules. (A) Notice of Sale. Notice of a sale to which subdivision (b)(1) applies shall be given, in accordance with regulations prescribed by the commissioner, in writing, by registered or certified mail or by personal service, not less than twenty-five (25) days prior to such sale, to the commissioner or the commissioner's delegate. (B) Consent to Sale. Notwithstanding the notice requirement of this subsection (b), a sale described in subdivision (b)(1) of property shall discharge or divest such property of the lien or title of the state, if the state consents to the sale of such property free of such lien or title. (C) Sale of Perishable Goods. Notwithstanding the notice requirement of this section, a sale described in subdivision (b)(1) of property liable to perish or become greatly reduced in price or value by keeping, or that cannot be kept without great expense, shall discharge or divest such property of the lien or title of the state if notice of such sale is given, in accordance with regulations prescribed by the commissioner, in writing, by registered or certified mail or by personal service, to the commissioner or the commissioner's delegate before such sale. The proceeds, exclusive of costs, of such sale shall be held as a fund subject to the liens and claims of the state, in the same manner and with the same priority as such liens and claims had with respect to the property sold, for not less than thirty (30) days after the date of such sale.
(A) Notice of Sale. Notice of a sale to which subdivision (b)(1) applies shall be given, in accordance with regulations prescribed by the commissioner, in writing, by registered or certified mail or by personal service, not less than twenty-five (25) days prior to such sale, to the commissioner or the commissioner's delegate.
(B) Consent to Sale. Notwithstanding the notice requirement of this subsection (b), a sale described in subdivision (b)(1) of property shall discharge or divest such property of the lien or title of the state, if the state consents to the sale of such property free of such lien or title.
(C) Sale of Perishable Goods. Notwithstanding the notice requirement of this section, a sale described in subdivision (b)(1) of property liable to perish or become greatly reduced in price or value by keeping, or that cannot be kept without great expense, shall discharge or divest such property of the lien or title of the state if notice of such sale is given, in accordance with regulations prescribed by the commissioner, in writing, by registered or certified mail or by personal service, to the commissioner or the commissioner's delegate before such sale. The proceeds, exclusive of costs, of such sale shall be held as a fund subject to the liens and claims of the state, in the same manner and with the same priority as such liens and claims had with respect to the property sold, for not less than thirty (30) days after the date of such sale.
(c) (1) Right to Redeem. In the case of a sale of real property to which subdivision (b)(1) applies, to satisfy a lien prior to that of the state, the commissioner or the commissioner's delegate may redeem such property within the period allowable for redemption under law, as provided in § 67-1-1420 . (2) Amount to Be Paid. In any case in which the state redeems real property pursuant to subdivision (c)(1), the amount to be paid for such property shall be the amount paid by the purchaser, plus six percent (6%) interest per annum. (3) Certificate of Redemption. (A) In General. In any case in which real property is redeemed by the state pursuant to this subsection (c), the commissioner or the commissioner's delegate shall execute a certificate of redemption for the property. (B) Filing. The commissioner or the commissioner's delegate shall, without delay, cause such certificate to be duly recorded in the proper registry of deeds. (C) Effect. A certificate of redemption executed by the commissioner or the commissioner's delegate shall constitute prima facie evidence of the regularity of such redemption and shall, when recorded, transfer to the state all the rights, title, and interest in and to such property acquired by the person from whom the state redeems such property by virtue of the sale of such property.
(1) Right to Redeem. In the case of a sale of real property to which subdivision (b)(1) applies, to satisfy a lien prior to that of the state, the commissioner or the commissioner's delegate may redeem such property within the period allowable for redemption under law, as provided in § 67-1-1420 .
(2) Amount to Be Paid. In any case in which the state redeems real property pursuant to subdivision (c)(1), the amount to be paid for such property shall be the amount paid by the purchaser, plus six percent (6%) interest per annum.
(3) Certificate of Redemption. (A) In General. In any case in which real property is redeemed by the state pursuant to this subsection (c), the commissioner or the commissioner's delegate shall execute a certificate of redemption for the property. (B) Filing. The commissioner or the commissioner's delegate shall, without delay, cause such certificate to be duly recorded in the proper registry of deeds. (C) Effect. A certificate of redemption executed by the commissioner or the commissioner's delegate shall constitute prima facie evidence of the regularity of such redemption and shall, when recorded, transfer to the state all the rights, title, and interest in and to such property acquired by the person from whom the state redeems such property by virtue of the sale of such property.
(A) In General. In any case in which real property is redeemed by the state pursuant to this subsection (c), the commissioner or the commissioner's delegate shall execute a certificate of redemption for the property.
(B) Filing. The commissioner or the commissioner's delegate shall, without delay, cause such certificate to be duly recorded in the proper registry of deeds.
(C) Effect. A certificate of redemption executed by the commissioner or the commissioner's delegate shall constitute prima facie evidence of the regularity of such redemption and shall, when recorded, transfer to the state all the rights, title, and interest in and to such property acquired by the person from whom the state redeems such property by virtue of the sale of such property.
Acts 1972, ch. 762, § 19; T.C.A., §§ 67-6034 -- 67-6036; Acts 1994, ch. 640, § 2.
Tenn. Code Ann. § 67-6-201 — TN Code / Title 67 / Chapter 6 / Section 67-6-201
Taxable privilege declared
Status: in_force

It is declared to be the legislative intent that every person is exercising a taxable privilege who: (1) Engages in the business of selling tangible personal property at retail in this state; (2) Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof; (3) Is the recipient of any of the things or services taxable under this chapter; (4) Rents or furnishes any of the things or services taxable under this chapter; (5) Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter; (6) Leases or rents such property, either as lessor or lessee, within this state; (7) Charges admission, dues or fees taxable under this chapter; (8) Sells space under this chapter; (9) Charges a fee for subscription to, access to or use of television services provided by a video programming service provider; (10) Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or (11) Acts as a marketplace facilitator as defined in § 67-6-102 . Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2020 Tenn. Acts, ch. 646, Secs.s7, s7 eff. 10/1/2020. Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003; Acts 1984 (Ex. Sess.), ch. 13, § 4; 1985, ch. 406, § 5; 1999, ch. 423, § 1; 2003 , ch. 357, § 19; 2004, ch. 959, §§ 62, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 44, 51, 137, 138, 187; 2009 , ch. 530, §§ 35, 37; 2011 , ch. 72, §§ 1, 3; 2013 , ch. 480, § 1; 2017, ch. 273, § 3.
It is declared to be the legislative intent that every person is exercising a taxable privilege who:
(1) Engages in the business of selling tangible personal property at retail in this state;
(2) Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof;
(3) Is the recipient of any of the things or services taxable under this chapter;
(4) Rents or furnishes any of the things or services taxable under this chapter;
(5) Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter;
(6) Leases or rents such property, either as lessor or lessee, within this state;
(7) Charges admission, dues or fees taxable under this chapter;
(8) Sells space under this chapter;
(9) Charges a fee for subscription to, access to or use of television services provided by a video programming service provider;
(10) Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or
(11) Acts as a marketplace facilitator as defined in § 67-6-102 .
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2020 Tenn. Acts, ch. 646, Secs.s7, s7 eff. 10/1/2020.
Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003; Acts 1984 (Ex. Sess.), ch. 13, § 4; 1985, ch. 406, § 5; 1999, ch. 423, § 1; 2003 , ch. 357, § 19; 2004, ch. 959, §§ 62, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 44, 51, 137, 138, 187; 2009 , ch. 530, §§ 35, 37; 2011 , ch. 72, §§ 1, 3; 2013 , ch. 480, § 1; 2017, ch. 273, § 3.
Tenn. Code Ann. § 67-6-710 — TN Code / Title 67 / Chapter 6 / Section 67-6-710
Collection and administration
Status: in_force

(a) (1) In collecting and administering the tax levied under the authority of this part, the commissioner of revenue shall have the same powers as the commissioner has in collecting and administering the state sales tax. (2) Rules and regulations promulgated by the commissioner under §§ 67-1-102 and 67-6-402 shall be applicable to the tax levied under the authority of this part, and shall be binding on cities, counties, and towns, and interest and penalty for delinquencies shall be imposed equal to the rates provided in § 67-6-516 . (b) (1) The department of revenue shall collect such tax concurrently with the collection of the state tax in the same manner as the state tax is collected; provided, that the department has determined that such collection of the tax is feasible, and has promulgated rules and regulations governing such collection. (2) The department shall remit the proceeds of the tax to the county, city or town levying the tax, less a reasonable amount of percentage as determined by the department to cover the expenses of administration and collection. This percentage shall be one and one hundred twenty-five thousandths percent (1.125%). The percentage shall not be less than necessary to defray the state's expenses in administering, collecting, and remitting the local sales tax, as determined annually by the department and certified by the comptroller of the treasury. (c) The county, city or town shall furnish a certified copy of the adopting resolution or ordinance to the department of revenue in accordance with regulations prescribed by the department. (d) (1) Upon any claim of illegal assessment or collection, the taxpayer shall have the remedy provided in chapter 1, part 18 of this title, it being the intention of the general assembly that law which applies to the recovery of state taxes illegally assessed or collected be conformed to apply to the recovery of taxes illegally assessed or collected under the authority of this part. (2) The resolution or ordinance levying the tax shall designate the county or municipal officer against whom suit may be brought for recovery. (e) Proceeds of the taxes provided for in § 67-6-702(f) shall be distributed as follows: (1) Fifty percent (50%) shall be distributed as provided in [former] subsection (e) [See Compiler's Notes.]; and (2) Fifty percent (50%) shall be distributed to incorporated municipalities in the proportion that the population of each bears to the aggregate population of the state and to counties in the proportion the population of unincorporated areas of the county bears to the aggregate population of the state, according to the most recent federal census and other censuses authorized by law. Counties and incorporated municipalities shall use such funds in the same manner and for the same purposes as funds distributed pursuant to § 67-6-712 . (f) (1) Proceeds of the tax on sales of tangible personal property obtained from any vending machine or device as provided for in § 67-6-702 shall be distributed to the counties based on the ratio of local tax collections in the county under this section over total tax collections in all counties under this section. (2) The amount received by the county under subdivision (f)(1) shall be distributed first as provided for in § 67-6-712(a)(1) . The remainder shall be distributed to the cities or towns in the county based on the ratio of total collections in the municipality to total collections in the county. (g) (1) Notwithstanding any provision of law to the contrary, the commissioner, based upon reporting of exempt sales under § 67-6-393 and any other data or information the commissioner deems relevant, shall substantially reimburse counties and municipalities for the loss of local tax under this part resulting from the exemption provided by § 67-6-393 . The amount of the reimbursement shall be approximately equal to the aggregate amount of local tax that would have been collected under this part on the sale or use of goods otherwise taxable but for § 67-6-393 . (2) If the loss of local tax subject to reimbursement under this subsection (g) cannot be identified to a particular situs, the amount of the reimbursement shall be distributed to the counties based on the ratio of total local tax collections in the county under this part over the total local tax collections in all counties under this part. The amount received by the county under this subdivision (g)(2) shall be distributed first as provided for in § 67-6-712(a)(1) . The remainder shall be distributed to each municipality in the county based on the ratio of total collections in that municipality over the total collections in the county and shall be distributed to the county based on the ratio of total collections in the unincorporated portions of the county over the total collections in the county. (3) Notwithstanding any provision of § 67-6-103 to the contrary, the distribution required by this subsection (g) shall be made from state sales tax collections prior to distribution under § 67-6-103 ; provided, however, that no portion of the revenue derived from the increase in the rate of sales and use tax from six percent (6%) to seven percent (7%) contained in chapter 856, § 4 of the Public Acts of 2002 shall be distributed pursuant to this subsection (g). All such revenue shall continue to be allocated as provided in chapter 856 of the Public Acts of 2002. (h) On or before January 1, 2023, and on or before January 1 of each subsequent year, the department shall submit a report to the finance, ways and means committees of the senate and the house of representatives outlining the actual costs incurred by the department for the administration and collection of the local option sales tax levied pursuant to this part. Amended by 2022 Tenn. Acts, ch. 858, s 1, eff. 4/14/2022. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Amended by 2019 Tenn. Acts, ch. 491, s 3, eff. 10/1/2019. Acts 1999, ch. 406, § 14; 2002, ch. 719, § 10; 2003 , ch. 355, § 46; 2003 , ch. 357, § 68; 2004, ch. 592, § 9; 2004, ch. 959, §§ 27, 68; 2005, ch. 311, §§ 1, 2; 2005, ch. 398, § 3; 2006, ch. 1019, § 45; 2007 , ch. 602, §§ 51, 120, 167, 168, 187; 2009 , ch. 530, §§ 35, 48; 2011 , ch. 72, §§ 1, 14; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
(a) (1) In collecting and administering the tax levied under the authority of this part, the commissioner of revenue shall have the same powers as the commissioner has in collecting and administering the state sales tax. (2) Rules and regulations promulgated by the commissioner under §§ 67-1-102 and 67-6-402 shall be applicable to the tax levied under the authority of this part, and shall be binding on cities, counties, and towns, and interest and penalty for delinquencies shall be imposed equal to the rates provided in § 67-6-516 .
(1) In collecting and administering the tax levied under the authority of this part, the commissioner of revenue shall have the same powers as the commissioner has in collecting and administering the state sales tax.
(2) Rules and regulations promulgated by the commissioner under §§ 67-1-102 and 67-6-402 shall be applicable to the tax levied under the authority of this part, and shall be binding on cities, counties, and towns, and interest and penalty for delinquencies shall be imposed equal to the rates provided in § 67-6-516 .
(b) (1) The department of revenue shall collect such tax concurrently with the collection of the state tax in the same manner as the state tax is collected; provided, that the department has determined that such collection of the tax is feasible, and has promulgated rules and regulations governing such collection. (2) The department shall remit the proceeds of the tax to the county, city or town levying the tax, less a reasonable amount of percentage as determined by the department to cover the expenses of administration and collection. This percentage shall be one and one hundred twenty-five thousandths percent (1.125%). The percentage shall not be less than necessary to defray the state's expenses in administering, collecting, and remitting the local sales tax, as determined annually by the department and certified by the comptroller of the treasury.
(1) The department of revenue shall collect such tax concurrently with the collection of the state tax in the same manner as the state tax is collected; provided, that the department has determined that such collection of the tax is feasible, and has promulgated rules and regulations governing such collection.
(2) The department shall remit the proceeds of the tax to the county, city or town levying the tax, less a reasonable amount of percentage as determined by the department to cover the expenses of administration and collection. This percentage shall be one and one hundred twenty-five thousandths percent (1.125%). The percentage shall not be less than necessary to defray the state's expenses in administering, collecting, and remitting the local sales tax, as determined annually by the department and certified by the comptroller of the treasury.
(c) The county, city or town shall furnish a certified copy of the adopting resolution or ordinance to the department of revenue in accordance with regulations prescribed by the department.
(d) (1) Upon any claim of illegal assessment or collection, the taxpayer shall have the remedy provided in chapter 1, part 18 of this title, it being the intention of the general assembly that law which applies to the recovery of state taxes illegally assessed or collected be conformed to apply to the recovery of taxes illegally assessed or collected under the authority of this part. (2) The resolution or ordinance levying the tax shall designate the county or municipal officer against whom suit may be brought for recovery.
(1) Upon any claim of illegal assessment or collection, the taxpayer shall have the remedy provided in chapter 1, part 18 of this title, it being the intention of the general assembly that law which applies to the recovery of state taxes illegally assessed or collected be conformed to apply to the recovery of taxes illegally assessed or collected under the authority of this part.
(2) The resolution or ordinance levying the tax shall designate the county or municipal officer against whom suit may be brought for recovery.
(e) Proceeds of the taxes provided for in § 67-6-702(f) shall be distributed as follows: (1) Fifty percent (50%) shall be distributed as provided in [former] subsection (e) [See Compiler's Notes.]; and (2) Fifty percent (50%) shall be distributed to incorporated municipalities in the proportion that the population of each bears to the aggregate population of the state and to counties in the proportion the population of unincorporated areas of the county bears to the aggregate population of the state, according to the most recent federal census and other censuses authorized by law. Counties and incorporated municipalities shall use such funds in the same manner and for the same purposes as funds distributed pursuant to § 67-6-712 .
(1) Fifty percent (50%) shall be distributed as provided in [former] subsection (e) [See Compiler's Notes.]; and
(2) Fifty percent (50%) shall be distributed to incorporated municipalities in the proportion that the population of each bears to the aggregate population of the state and to counties in the proportion the population of unincorporated areas of the county bears to the aggregate population of the state, according to the most recent federal census and other censuses authorized by law. Counties and incorporated municipalities shall use such funds in the same manner and for the same purposes as funds distributed pursuant to § 67-6-712 .
(f) (1) Proceeds of the tax on sales of tangible personal property obtained from any vending machine or device as provided for in § 67-6-702 shall be distributed to the counties based on the ratio of local tax collections in the county under this section over total tax collections in all counties under this section. (2) The amount received by the county under subdivision (f)(1) shall be distributed first as provided for in § 67-6-712(a)(1) . The remainder shall be distributed to the cities or towns in the county based on the ratio of total collections in the municipality to total collections in the county.
(1) Proceeds of the tax on sales of tangible personal property obtained from any vending machine or device as provided for in § 67-6-702 shall be distributed to the counties based on the ratio of local tax collections in the county under this section over total tax collections in all counties under this section.
(2) The amount received by the county under subdivision (f)(1) shall be distributed first as provided for in § 67-6-712(a)(1) . The remainder shall be distributed to the cities or towns in the county based on the ratio of total collections in the municipality to total collections in the county.
(g) (1) Notwithstanding any provision of law to the contrary, the commissioner, based upon reporting of exempt sales under § 67-6-393 and any other data or information the commissioner deems relevant, shall substantially reimburse counties and municipalities for the loss of local tax under this part resulting from the exemption provided by § 67-6-393 . The amount of the reimbursement shall be approximately equal to the aggregate amount of local tax that would have been collected under this part on the sale or use of goods otherwise taxable but for § 67-6-393 . (2) If the loss of local tax subject to reimbursement under this subsection (g) cannot be identified to a particular situs, the amount of the reimbursement shall be distributed to the counties based on the ratio of total local tax collections in the county under this part over the total local tax collections in all counties under this part. The amount received by the county under this subdivision (g)(2) shall be distributed first as provided for in § 67-6-712(a)(1) . The remainder shall be distributed to each municipality in the county based on the ratio of total collections in that municipality over the total collections in the county and shall be distributed to the county based on the ratio of total collections in the unincorporated portions of the county over the total collections in the county. (3) Notwithstanding any provision of § 67-6-103 to the contrary, the distribution required by this subsection (g) shall be made from state sales tax collections prior to distribution under § 67-6-103 ; provided, however, that no portion of the revenue derived from the increase in the rate of sales and use tax from six percent (6%) to seven percent (7%) contained in chapter 856, § 4 of the Public Acts of 2002 shall be distributed pursuant to this subsection (g). All such revenue shall continue to be allocated as provided in chapter 856 of the Public Acts of 2002.
(1) Notwithstanding any provision of law to the contrary, the commissioner, based upon reporting of exempt sales under § 67-6-393 and any other data or information the commissioner deems relevant, shall substantially reimburse counties and municipalities for the loss of local tax under this part resulting from the exemption provided by § 67-6-393 . The amount of the reimbursement shall be approximately equal to the aggregate amount of local tax that would have been collected under this part on the sale or use of goods otherwise taxable but for § 67-6-393 .
(2) If the loss of local tax subject to reimbursement under this subsection (g) cannot be identified to a particular situs, the amount of the reimbursement shall be distributed to the counties based on the ratio of total local tax collections in the county under this part over the total local tax collections in all counties under this part. The amount received by the county under this subdivision (g)(2) shall be distributed first as provided for in § 67-6-712(a)(1) . The remainder shall be distributed to each municipality in the county based on the ratio of total collections in that municipality over the total collections in the county and shall be distributed to the county based on the ratio of total collections in the unincorporated portions of the county over the total collections in the county.
(3) Notwithstanding any provision of § 67-6-103 to the contrary, the distribution required by this subsection (g) shall be made from state sales tax collections prior to distribution under § 67-6-103 ; provided, however, that no portion of the revenue derived from the increase in the rate of sales and use tax from six percent (6%) to seven percent (7%) contained in chapter 856, § 4 of the Public Acts of 2002 shall be distributed pursuant to this subsection (g). All such revenue shall continue to be allocated as provided in chapter 856 of the Public Acts of 2002.
(h) On or before January 1, 2023, and on or before January 1 of each subsequent year, the department shall submit a report to the finance, ways and means committees of the senate and the house of representatives outlining the actual costs incurred by the department for the administration and collection of the local option sales tax levied pursuant to this part.
Amended by 2022 Tenn. Acts, ch. 858, s 1, eff. 4/14/2022.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Amended by 2019 Tenn. Acts, ch. 491, s 3, eff. 10/1/2019.
Acts 1999, ch. 406, § 14; 2002, ch. 719, § 10; 2003 , ch. 355, § 46; 2003 , ch. 357, § 68; 2004, ch. 592, § 9; 2004, ch. 959, §§ 27, 68; 2005, ch. 311, §§ 1, 2; 2005, ch. 398, § 3; 2006, ch. 1019, § 45; 2007 , ch. 602, §§ 51, 120, 167, 168, 187; 2009 , ch. 530, §§ 35, 48; 2011 , ch. 72, §§ 1, 14; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
Tenn. Code Ann. § 67-3-304 — TN Code / Title 67 / Chapter 3 / Section 67-3-304
Measurement of floorstock tax
Status: in_force

(a) The taxes and fees imposed by §§ 67-3-202 - 67-3-204, on the date of an increase in the tax rate, shall be applicable to previously taxed petroleum products in inventory held for sale by a wholesaler. (b) The tax imposed by § 67-3-201 , on the date of an increase in the tax rate, shall be applicable to previously taxed gasoline in inventory held by a supplier, bonded importer, importer or wholesaler, except inventory held at retail. (c) The tax imposed by § 67-3-202 shall be applicable to all nonexempt inventory held by any person outside of the bulk transfer/terminal system in this state to the extent such inventory has not previously been subject to the tax imposed by this state under the predecessor motor fuel tax statute; provided, that no tax shall be payable with respect to dyed diesel fuel or fuel held by an exempt user, including governmental agencies described under § 67-3-401 . (d) Persons in possession of taxable petroleum products subject to this section shall take an inventory at the start of business on the date that the increased tax rate becomes effective and on January 1, 1998, to determine the gallons in storage for purposes of determining the taxes and/or fees; provided, that in determining the amount of taxable petroleum products taxes and fees due under this section: (1) The person may exclude the amount of taxable petroleum products in dead storage; (2) For the inventory taken on January 1, 1998, the person may exclude gallons on which taxes and fees at the full rate have previously been paid; (3) The person may exclude gallons of dyed diesel fuel from the tax imposed by § 67-3-202 only; and (4) The person shall report the gallons listed in this section on forms provided by the commissioner. (e) Where gallons in taxable inventory have not previously been subject to the predecessor motor fuel tax statute, the amount of the inventory tax is equal to the tax rate times the gallons in storage, as determined under subsection (c). In the case of an increase in the tax rate, the inventory tax is equal to the new tax rate minus the previous tax rate times the number of gallons previously taxed. (f) Payment of this floorstock tax shall be made in accordance with § 67-3-511 . Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1404 .
(a) The taxes and fees imposed by §§ 67-3-202 - 67-3-204, on the date of an increase in the tax rate, shall be applicable to previously taxed petroleum products in inventory held for sale by a wholesaler.
(b) The tax imposed by § 67-3-201 , on the date of an increase in the tax rate, shall be applicable to previously taxed gasoline in inventory held by a supplier, bonded importer, importer or wholesaler, except inventory held at retail.
(c) The tax imposed by § 67-3-202 shall be applicable to all nonexempt inventory held by any person outside of the bulk transfer/terminal system in this state to the extent such inventory has not previously been subject to the tax imposed by this state under the predecessor motor fuel tax statute; provided, that no tax shall be payable with respect to dyed diesel fuel or fuel held by an exempt user, including governmental agencies described under § 67-3-401 .
(d) Persons in possession of taxable petroleum products subject to this section shall take an inventory at the start of business on the date that the increased tax rate becomes effective and on January 1, 1998, to determine the gallons in storage for purposes of determining the taxes and/or fees; provided, that in determining the amount of taxable petroleum products taxes and fees due under this section: (1) The person may exclude the amount of taxable petroleum products in dead storage; (2) For the inventory taken on January 1, 1998, the person may exclude gallons on which taxes and fees at the full rate have previously been paid; (3) The person may exclude gallons of dyed diesel fuel from the tax imposed by § 67-3-202 only; and (4) The person shall report the gallons listed in this section on forms provided by the commissioner.
(1) The person may exclude the amount of taxable petroleum products in dead storage;
(2) For the inventory taken on January 1, 1998, the person may exclude gallons on which taxes and fees at the full rate have previously been paid;
(3) The person may exclude gallons of dyed diesel fuel from the tax imposed by § 67-3-202 only; and
(4) The person shall report the gallons listed in this section on forms provided by the commissioner.
(e) Where gallons in taxable inventory have not previously been subject to the predecessor motor fuel tax statute, the amount of the inventory tax is equal to the tax rate times the gallons in storage, as determined under subsection (c). In the case of an increase in the tax rate, the inventory tax is equal to the new tax rate minus the previous tax rate times the number of gallons previously taxed.
(f) Payment of this floorstock tax shall be made in accordance with § 67-3-511 .
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1404 .
Tenn. Code Ann. § 67-4-1602 — TN Code / Title 67 / Chapter 4 / Section 67-4-1602
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Commissioner" means the commissioner of revenue; (2) "Dealer" means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes; (3) "Department" means the department of revenue; (4) "Motor vehicle" means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles; (5) "New tire" means a tire that has not previously been used in the regular operation of a motor vehicle and does not include a tire that has been recapped or retreaded; (6) "Retail sale" means every sale of new tires for any purpose other than resale; (7) "Sale" means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle; (8) "Sale for resale" means every sale for the purpose of resale and not for use and consumption that is properly supported by a sales tax resale certificate; and (9) "Tire" means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle. Acts 1991, ch. 451, § 88.
As used in this part, unless the context otherwise requires:
(1) "Commissioner" means the commissioner of revenue;
(2) "Dealer" means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes;
(3) "Department" means the department of revenue;
(4) "Motor vehicle" means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles;
(5) "New tire" means a tire that has not previously been used in the regular operation of a motor vehicle and does not include a tire that has been recapped or retreaded;
(6) "Retail sale" means every sale of new tires for any purpose other than resale;
(7) "Sale" means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle;
(8) "Sale for resale" means every sale for the purpose of resale and not for use and consumption that is properly supported by a sales tax resale certificate; and
(9) "Tire" means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle.
Acts 1991, ch. 451, § 88.
Tenn. Code Ann. § 67-1-1438 — TN Code / Title 67 / Chapter 1 / Section 67-1-1438
Assessments by commissioner
Status: in_force

(a) When the commissioner determines that any person has failed to pay the correct amount of any tax administered by the commissioner under this or any other title, the commissioner shall promptly issue to such taxpayer a notice of proposed assessment, together with notice that the taxpayer shall have the right to an informal conference with the commissioner or the commissioner's designee as set forth in subsection (b) and that the proposed assessment shall become a final assessment as set forth herein. The notice shall also state that, upon an assessment becoming final, the taxpayer shall have the right, as set forth in § 67-1-1801 , to file suit to challenge the final assessment and collection of the tax in the appropriate chancery court of this state within ninety (90) days from the date such assessment becomes final. The commissioner may authorize any division, unit, or official within the department to issue notices of proposed assessment on the commissioner's behalf. (b) Any taxpayer to whom a notice of proposed assessment is issued shall have the right to an informal conference with the commissioner or the commissioner's designee to discuss the proposed assessment and to present such matters as may be relevant to the proposed assessment; provided, that written request for such conference is made within thirty (30) days after the date of the notice of proposed assessment. If a timely request for a conference is made, the commissioner or the commissioner's designee shall set a time and place for the conference within ten (10) days from the date of the request and shall give the taxpayer written notice of the conference. Upon written request by the taxpayer, the commissioner or the commissioner's designee may grant, in the commissioner's or designee's discretion, a continuation of the conference in writing for a period of time reasonably necessary for the taxpayer to provide additional information or documentation relevant to the proposed assessment. A continuation may be granted either before or after the conference is held, and the conference shall not be deemed to be concluded until the expiration of any such period of continuation. Within ten (10) days after the conclusion of the conference, the commissioner or the commissioner's designee shall give the taxpayer written notification of the commissioner's decision. If the commissioner's decision does not result in an adjustment to the proposed assessment, the proposed assessment shall become a final assessment as of the date of such decision. If the commissioner's decision results in an adjustment to the proposed assessment, the commissioner shall issue to the taxpayer a written determination setting forth the amount of tax that is due, if any, and such amount shall be a final assessment. (c) If the taxpayer does not request an informal conference within the time period prescribed in subsection (b), the proposed assessment shall become a final assessment on the thirty-first day after the date of the notice of proposed assessment. In addition, any taxpayer that has requested a conference as provided in subsection (b) may cancel the request, in writing, at any time before, during, or after such conference; in which case the proposed assessment shall become a final assessment on the date of the written notification by the taxpayer of such cancellation or on the thirty-first day after the date of the notice of proposed assessment, whichever is later. (d) Except as provided in subsection (c), the taxpayer shall not be prejudiced in any manner by either seeking or failing to seek an informal conference. The informal conference shall not be considered to be an administrative remedy and shall not constitute a contested case subject to the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The commissioner shall not be prejudiced in any manner as a result of such conference, including any failure to issue a final assessment within the ten-day period prescribed in subsection (b); provided, however, that no interest shall accrue on any deficiency during the period beginning on the eleventh day after conclusion of the conference and ending upon issuance of the final assessment. (e) The informal conference process shall have all of the following characteristics: (1) Personnel conducting informal conferences shall exercise independent judgment with the objective of resolving disputed proposed assessments without litigation; (2) Informal conferences shall be conducted in an informal manner either by telephone or in person, at the taxpayer's option; (3) The taxpayer may participate in an informal conference without representation; may be represented by an officer, employee, partner, or member of the taxpayer; or may be represented by a third party of the taxpayer's choice; (4) Informal conference personnel shall make determinations regarding individual issues based on the facts and the law; (5) Informal conference personnel shall consider arguments as to the applicability of the tax laws and any new evidence presented; provided, that if the new evidence is substantial and should have been presented at the time of audit, the informal conference personnel may request the audit division to examine the evidence and to make a recommendation as to the effect of the evidence on the relevant issue; (6) The taxpayer shall have the right to bring witnesses to an in-person conference; (7) Informal conference personnel shall not engage in ex parte communications with audit division personnel regarding the issue under review; provided, however, that informal conference personnel may, on an ex parte basis, ask questions that involve ministerial, administrative, or procedural matters and that do not address the substance of the issues or the positions taken in the audit; (8) Informal conference decisions shall not be considered as precedent; and (9) Informal conference personnel may recommend to the commissioner that the department compromise a proposed assessment in accordance with § 67-1-102(b)(8) . (f) When an assessment becomes final by operation of subsection (b) or (c), the taxpayer shall have the rights and remedies provided in part 18 of this chapter. (g) The commissioner or the commissioner's designee, in such person's discretion, may hold an informal conference with a taxpayer to discuss an assessment that has become final by operation of subsection (c) or to discuss the denial or deemed denial of a claim for refund under § 67-1-1802 . Any such conference shall not toll any period of limitation or otherwise affect any remedy provided in part 18 of this chapter. (h) The commissioner may publish or otherwise publicize guidance to taxpayers, practitioners, and departmental personnel resulting from conference decisions; provided, however, that nothing in this subsection (h) shall be construed as authorizing the disclosure of return or tax information as defined in § 67-1-1701 and provided further that no conference decision shall be referenced or cited as: (1) Precedence in any instance; or (2) Guidance unless such guidance has been published or publicized as provided in this subsection (h). Amended by 2014 Tenn. Acts, ch. 854,s 7, eff. 1/1/2015. Acts 1972, ch. 762, § 26; 1974, ch. 484, § 4; T.C.A., § 67-6043; Acts 2003, ch. 418, § 9.
(a) When the commissioner determines that any person has failed to pay the correct amount of any tax administered by the commissioner under this or any other title, the commissioner shall promptly issue to such taxpayer a notice of proposed assessment, together with notice that the taxpayer shall have the right to an informal conference with the commissioner or the commissioner's designee as set forth in subsection (b) and that the proposed assessment shall become a final assessment as set forth herein. The notice shall also state that, upon an assessment becoming final, the taxpayer shall have the right, as set forth in § 67-1-1801 , to file suit to challenge the final assessment and collection of the tax in the appropriate chancery court of this state within ninety (90) days from the date such assessment becomes final. The commissioner may authorize any division, unit, or official within the department to issue notices of proposed assessment on the commissioner's behalf.
(b) Any taxpayer to whom a notice of proposed assessment is issued shall have the right to an informal conference with the commissioner or the commissioner's designee to discuss the proposed assessment and to present such matters as may be relevant to the proposed assessment; provided, that written request for such conference is made within thirty (30) days after the date of the notice of proposed assessment. If a timely request for a conference is made, the commissioner or the commissioner's designee shall set a time and place for the conference within ten (10) days from the date of the request and shall give the taxpayer written notice of the conference. Upon written request by the taxpayer, the commissioner or the commissioner's designee may grant, in the commissioner's or designee's discretion, a continuation of the conference in writing for a period of time reasonably necessary for the taxpayer to provide additional information or documentation relevant to the proposed assessment. A continuation may be granted either before or after the conference is held, and the conference shall not be deemed to be concluded until the expiration of any such period of continuation. Within ten (10) days after the conclusion of the conference, the commissioner or the commissioner's designee shall give the taxpayer written notification of the commissioner's decision. If the commissioner's decision does not result in an adjustment to the proposed assessment, the proposed assessment shall become a final assessment as of the date of such decision. If the commissioner's decision results in an adjustment to the proposed assessment, the commissioner shall issue to the taxpayer a written determination setting forth the amount of tax that is due, if any, and such amount shall be a final assessment.
(c) If the taxpayer does not request an informal conference within the time period prescribed in subsection (b), the proposed assessment shall become a final assessment on the thirty-first day after the date of the notice of proposed assessment. In addition, any taxpayer that has requested a conference as provided in subsection (b) may cancel the request, in writing, at any time before, during, or after such conference; in which case the proposed assessment shall become a final assessment on the date of the written notification by the taxpayer of such cancellation or on the thirty-first day after the date of the notice of proposed assessment, whichever is later.
(d) Except as provided in subsection (c), the taxpayer shall not be prejudiced in any manner by either seeking or failing to seek an informal conference. The informal conference shall not be considered to be an administrative remedy and shall not constitute a contested case subject to the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The commissioner shall not be prejudiced in any manner as a result of such conference, including any failure to issue a final assessment within the ten-day period prescribed in subsection (b); provided, however, that no interest shall accrue on any deficiency during the period beginning on the eleventh day after conclusion of the conference and ending upon issuance of the final assessment.
(e) The informal conference process shall have all of the following characteristics: (1) Personnel conducting informal conferences shall exercise independent judgment with the objective of resolving disputed proposed assessments without litigation; (2) Informal conferences shall be conducted in an informal manner either by telephone or in person, at the taxpayer's option; (3) The taxpayer may participate in an informal conference without representation; may be represented by an officer, employee, partner, or member of the taxpayer; or may be represented by a third party of the taxpayer's choice; (4) Informal conference personnel shall make determinations regarding individual issues based on the facts and the law; (5) Informal conference personnel shall consider arguments as to the applicability of the tax laws and any new evidence presented; provided, that if the new evidence is substantial and should have been presented at the time of audit, the informal conference personnel may request the audit division to examine the evidence and to make a recommendation as to the effect of the evidence on the relevant issue; (6) The taxpayer shall have the right to bring witnesses to an in-person conference; (7) Informal conference personnel shall not engage in ex parte communications with audit division personnel regarding the issue under review; provided, however, that informal conference personnel may, on an ex parte basis, ask questions that involve ministerial, administrative, or procedural matters and that do not address the substance of the issues or the positions taken in the audit; (8) Informal conference decisions shall not be considered as precedent; and (9) Informal conference personnel may recommend to the commissioner that the department compromise a proposed assessment in accordance with § 67-1-102(b)(8) .
(1) Personnel conducting informal conferences shall exercise independent judgment with the objective of resolving disputed proposed assessments without litigation;
(2) Informal conferences shall be conducted in an informal manner either by telephone or in person, at the taxpayer's option;
(3) The taxpayer may participate in an informal conference without representation; may be represented by an officer, employee, partner, or member of the taxpayer; or may be represented by a third party of the taxpayer's choice;
(4) Informal conference personnel shall make determinations regarding individual issues based on the facts and the law;
(5) Informal conference personnel shall consider arguments as to the applicability of the tax laws and any new evidence presented; provided, that if the new evidence is substantial and should have been presented at the time of audit, the informal conference personnel may request the audit division to examine the evidence and to make a recommendation as to the effect of the evidence on the relevant issue;
(6) The taxpayer shall have the right to bring witnesses to an in-person conference;
(7) Informal conference personnel shall not engage in ex parte communications with audit division personnel regarding the issue under review; provided, however, that informal conference personnel may, on an ex parte basis, ask questions that involve ministerial, administrative, or procedural matters and that do not address the substance of the issues or the positions taken in the audit;
(8) Informal conference decisions shall not be considered as precedent; and
(9) Informal conference personnel may recommend to the commissioner that the department compromise a proposed assessment in accordance with § 67-1-102(b)(8) .
(f) When an assessment becomes final by operation of subsection (b) or (c), the taxpayer shall have the rights and remedies provided in part 18 of this chapter.
(g) The commissioner or the commissioner's designee, in such person's discretion, may hold an informal conference with a taxpayer to discuss an assessment that has become final by operation of subsection (c) or to discuss the denial or deemed denial of a claim for refund under § 67-1-1802 . Any such conference shall not toll any period of limitation or otherwise affect any remedy provided in part 18 of this chapter.
(h) The commissioner may publish or otherwise publicize guidance to taxpayers, practitioners, and departmental personnel resulting from conference decisions; provided, however, that nothing in this subsection (h) shall be construed as authorizing the disclosure of return or tax information as defined in § 67-1-1701 and provided further that no conference decision shall be referenced or cited as: (1) Precedence in any instance; or (2) Guidance unless such guidance has been published or publicized as provided in this subsection (h).
(1) Precedence in any instance; or
(2) Guidance unless such guidance has been published or publicized as provided in this subsection (h).
Amended by 2014 Tenn. Acts, ch. 854,s 7, eff. 1/1/2015.
Acts 1972, ch. 762, § 26; 1974, ch. 484, § 4; T.C.A., § 67-6043; Acts 2003, ch. 418, § 9.
Tenn. Code Ann. § 67-5-2408 — TN Code / Title 67 / Chapter 5 / Section 67-5-2408
Lists and records delivered to attorney
Status: in_force

When suits have not been brought, the commissioner of revenue shall restore the delinquent tax lists of such counties to the county trustee, and the trustee and county mayor shall cause suits to be brought for the collection of such taxes under this part, and it shall also be the duty of the circuit court clerks of the several counties of the state to turn over to the attorney selected by the trustee and county mayor all records of uncollected taxes remaining in the office of the circuit court clerks, and to the end that the attorney, in preparing and filing such bills to enforce the tax lien as herein provided in this part, may include in such bill or bills all delinquent tax debtors. Acts 1923, ch. 77, § 15; Shan. Supp., § 913b24; Code 1932, § 1599; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2006; Acts 2003, ch. 90, § 2.
When suits have not been brought, the commissioner of revenue shall restore the delinquent tax lists of such counties to the county trustee, and the trustee and county mayor shall cause suits to be brought for the collection of such taxes under this part, and it shall also be the duty of the circuit court clerks of the several counties of the state to turn over to the attorney selected by the trustee and county mayor all records of uncollected taxes remaining in the office of the circuit court clerks, and to the end that the attorney, in preparing and filing such bills to enforce the tax lien as herein provided in this part, may include in such bill or bills all delinquent tax debtors.
Acts 1923, ch. 77, § 15; Shan. Supp., § 913b24; Code 1932, § 1599; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2006; Acts 2003, ch. 90, § 2.
Tenn. Code Ann. § 67-5-1319 — TN Code / Title 67 / Chapter 5 / Section 67-5-1319
Additional information required by comptroller of the treasury - Access to records
Status: in_force

(a) The comptroller of the treasury shall require, in addition to the schedules and statements above referred to, such additional information and take such additional evidence as to the value of any property to be assessed by the comptroller of the treasury as may be deemed proper. The additional information and evidence as it pertains to the assessment of personal property shall be confidential pursuant to § 67-5-402 . (b) Such additional evidence shall be reduced to writing, and the opportunity shall be afforded, if desired, to the owner to submit additional evidence or counterevidence to that required by the comptroller of the treasury. The records of the comptroller of the treasury shall at all times be open to inspection of the owner or owners of any property assessable under this part. Acts 1973, ch. 226, § 11; T.C.A., § 67-919; Acts 1995, ch. 305, § 125; 2007, ch. 132, § 6.
(a) The comptroller of the treasury shall require, in addition to the schedules and statements above referred to, such additional information and take such additional evidence as to the value of any property to be assessed by the comptroller of the treasury as may be deemed proper. The additional information and evidence as it pertains to the assessment of personal property shall be confidential pursuant to § 67-5-402 .
(b) Such additional evidence shall be reduced to writing, and the opportunity shall be afforded, if desired, to the owner to submit additional evidence or counterevidence to that required by the comptroller of the treasury. The records of the comptroller of the treasury shall at all times be open to inspection of the owner or owners of any property assessable under this part.
Acts 1973, ch. 226, § 11; T.C.A., § 67-919; Acts 1995, ch. 305, § 125; 2007, ch. 132, § 6.
Tenn. Code Ann. § 67-3-416 — TN Code / Title 67 / Chapter 3 / Section 67-3-416
Refunds - Casualty losses
Status: in_force

A refund of the tax imposed by §§ 67-3-201 and 67-3-202 covering loss of gallonage due to fire, flood, storm, theft or other causes over which a vendor has no control will be made if the loss is reported to the commissioner within three (3) business days of the date of the loss, except that losses not exceeding one thousand gallons (1,000 gals.) need not be reported. With respect to all losses, the vendor shall file with the commissioner a written claim and statement explaining the occurrence of the loss within sixty (60) days of the time of loss. Negligence or any unlawful act, such as overloading a transport vehicle, excessive speed or other like act by a vendor or such vendor's agent, that is contributory to a loss, shall invalidate the claim. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1516.
A refund of the tax imposed by §§ 67-3-201 and 67-3-202 covering loss of gallonage due to fire, flood, storm, theft or other causes over which a vendor has no control will be made if the loss is reported to the commissioner within three (3) business days of the date of the loss, except that losses not exceeding one thousand gallons (1,000 gals.) need not be reported. With respect to all losses, the vendor shall file with the commissioner a written claim and statement explaining the occurrence of the loss within sixty (60) days of the time of loss. Negligence or any unlawful act, such as overloading a transport vehicle, excessive speed or other like act by a vendor or such vendor's agent, that is contributory to a loss, shall invalidate the claim.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1516.
Tenn. Code Ann. § 67-5-901 — TN Code / Title 67 / Chapter 5 / Section 67-5-901
Classification and rate of assessment - Leased property
Status: in_force

(a) For purposes of taxation, all tangible personal property, except inventories of merchandise held by merchants and businesses for sale and exchange by persons taxable under chapter 4, part 7 of this title, and unused tangible personal property shall be classified according to its use and assessed as follows: (1) Public utility property shall be assessed at fifty-five percent (55%) of its value; (2) Industrial and commercial property shall be assessed at thirty percent (30%) of its value; and (3) (A) All other tangible personal property shall be assessed at five percent (5%) of its value, except that, for the purpose of taxation under this chapter, all other tangible personal property shall be deemed to have no value; (B) All tangible personal property that is not in use shall be classified according to its immediate most suitable economic use, which shall be determined after consideration of the following: (i) Immediate past use, if any; (ii) Nature of the property; (iii) Classification of the real property upon which it is located; (iv) Normal use of the property; (v) Ownership; and (vi) Any other factors relevant to a determination of the immediate most suitable economic use of the property. (b) (1) "Inventories of merchandise held by merchants and businesses for sale and exchange" includes tangible personal property held for lease or rental, but does not include such property in the possession of a lessee. Leased personal property in the possession of the lessee shall be classified and assessed according to the use of the lessee. (2) Prosthetic surgical kits, including reusable tools and containers, as well as prosthetics and supplies, shall be considered "inventories of merchandise held by merchants and businesses for sale and exchange" as to the typical stock on hand at the premises of the merchant or business owner, or when held for thirty (30) days or less by a customer for use in surgeries; provided, that proceeds of the transaction are subject to business tax. Kits leased or consigned to the same customer/user for longer than thirty (30) days, with or without a written lease or consignment agreement, shall be considered leased tangible personal property assessable to the customer/user. The typical stock on hand at the premises of the customer/user shall be considered leased tangible personal property unless otherwise documented. Leased or consigned kits otherwise assessable to the customer/user but withdrawn or relocated from the customer/user's premises by the lessor within thirty (30) days may be adjusted by filing of an amended tangible personal property schedule for the year assessed according to the applicable statute, if the basis for the adjustment is documented. Acts 1973, ch. 226, § 6; 1977, ch. 337, § 2; T.C.A., § 67-616; Acts 1988, ch. 941, §§ 2, 3; 1990, ch. 1075, § 7; 2001, ch. 448, § 1; 2009, ch. 530, § 131.
(a) For purposes of taxation, all tangible personal property, except inventories of merchandise held by merchants and businesses for sale and exchange by persons taxable under chapter 4, part 7 of this title, and unused tangible personal property shall be classified according to its use and assessed as follows: (1) Public utility property shall be assessed at fifty-five percent (55%) of its value; (2) Industrial and commercial property shall be assessed at thirty percent (30%) of its value; and (3) (A) All other tangible personal property shall be assessed at five percent (5%) of its value, except that, for the purpose of taxation under this chapter, all other tangible personal property shall be deemed to have no value; (B) All tangible personal property that is not in use shall be classified according to its immediate most suitable economic use, which shall be determined after consideration of the following: (i) Immediate past use, if any; (ii) Nature of the property; (iii) Classification of the real property upon which it is located; (iv) Normal use of the property; (v) Ownership; and (vi) Any other factors relevant to a determination of the immediate most suitable economic use of the property.
(1) Public utility property shall be assessed at fifty-five percent (55%) of its value;
(2) Industrial and commercial property shall be assessed at thirty percent (30%) of its value; and
(3) (A) All other tangible personal property shall be assessed at five percent (5%) of its value, except that, for the purpose of taxation under this chapter, all other tangible personal property shall be deemed to have no value; (B) All tangible personal property that is not in use shall be classified according to its immediate most suitable economic use, which shall be determined after consideration of the following: (i) Immediate past use, if any; (ii) Nature of the property; (iii) Classification of the real property upon which it is located; (iv) Normal use of the property; (v) Ownership; and (vi) Any other factors relevant to a determination of the immediate most suitable economic use of the property.
(A) All other tangible personal property shall be assessed at five percent (5%) of its value, except that, for the purpose of taxation under this chapter, all other tangible personal property shall be deemed to have no value;
(B) All tangible personal property that is not in use shall be classified according to its immediate most suitable economic use, which shall be determined after consideration of the following: (i) Immediate past use, if any; (ii) Nature of the property; (iii) Classification of the real property upon which it is located; (iv) Normal use of the property; (v) Ownership; and (vi) Any other factors relevant to a determination of the immediate most suitable economic use of the property.
(i) Immediate past use, if any;
(ii) Nature of the property;
(iii) Classification of the real property upon which it is located;
(iv) Normal use of the property;
(v) Ownership; and
(vi) Any other factors relevant to a determination of the immediate most suitable economic use of the property.
(b) (1) "Inventories of merchandise held by merchants and businesses for sale and exchange" includes tangible personal property held for lease or rental, but does not include such property in the possession of a lessee. Leased personal property in the possession of the lessee shall be classified and assessed according to the use of the lessee. (2) Prosthetic surgical kits, including reusable tools and containers, as well as prosthetics and supplies, shall be considered "inventories of merchandise held by merchants and businesses for sale and exchange" as to the typical stock on hand at the premises of the merchant or business owner, or when held for thirty (30) days or less by a customer for use in surgeries; provided, that proceeds of the transaction are subject to business tax. Kits leased or consigned to the same customer/user for longer than thirty (30) days, with or without a written lease or consignment agreement, shall be considered leased tangible personal property assessable to the customer/user. The typical stock on hand at the premises of the customer/user shall be considered leased tangible personal property unless otherwise documented. Leased or consigned kits otherwise assessable to the customer/user but withdrawn or relocated from the customer/user's premises by the lessor within thirty (30) days may be adjusted by filing of an amended tangible personal property schedule for the year assessed according to the applicable statute, if the basis for the adjustment is documented.
(1) "Inventories of merchandise held by merchants and businesses for sale and exchange" includes tangible personal property held for lease or rental, but does not include such property in the possession of a lessee. Leased personal property in the possession of the lessee shall be classified and assessed according to the use of the lessee.
(2) Prosthetic surgical kits, including reusable tools and containers, as well as prosthetics and supplies, shall be considered "inventories of merchandise held by merchants and businesses for sale and exchange" as to the typical stock on hand at the premises of the merchant or business owner, or when held for thirty (30) days or less by a customer for use in surgeries; provided, that proceeds of the transaction are subject to business tax. Kits leased or consigned to the same customer/user for longer than thirty (30) days, with or without a written lease or consignment agreement, shall be considered leased tangible personal property assessable to the customer/user. The typical stock on hand at the premises of the customer/user shall be considered leased tangible personal property unless otherwise documented. Leased or consigned kits otherwise assessable to the customer/user but withdrawn or relocated from the customer/user's premises by the lessor within thirty (30) days may be adjusted by filing of an amended tangible personal property schedule for the year assessed according to the applicable statute, if the basis for the adjustment is documented.
Acts 1973, ch. 226, § 6; 1977, ch. 337, § 2; T.C.A., § 67-616; Acts 1988, ch. 941, §§ 2, 3; 1990, ch. 1075, § 7; 2001, ch. 448, § 1; 2009, ch. 530, § 131.
Tenn. Code Ann. § 67-4-3201 — TN Code / Title 67 / Chapter 4 / Section 67-4-3201
Part definitions
Status: in_force

As used in this part: (1) "Implementing agency" means any public transit agency, regional transportation authority created under title 64, chapter 8, or other local government department, agency, or designated entity that is responsible for planning or implementing a transit improvement program; (2) "Local government" means: (A) Any county in this state, including any county having a metropolitan or consolidated form of government, having a population in excess of one hundred twelve thousand (112,000), according to the 2010 federal census or any subsequent federal census; or (B) Any city in this state having a population in excess of one hundred sixty-five thousand (165,000), according to the 2010 federal census or any subsequent federal census; (3) "Public transit system" means any mass transit system intended for shared passenger transport services to the general public, together with any building, structure, appurtenance, utility, transport support facility, transport vehicles, service vehicles, parking facility, or any other facility, structure, vehicle, or property needed to operate the transportation facility or provide connectivity for the transportation facility to any other non-mass transit system transportation infrastructure, including, but not limited to, interstates, highways, roads, streets, alleys, and sidewalks; (4) "Surcharge" means a tax, or combination of taxes, levied by a local government pursuant to this part; and (5) "Transit improvement program" means a program consisting of specified public transit system projects and services. Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
As used in this part:
(1) "Implementing agency" means any public transit agency, regional transportation authority created under title 64, chapter 8, or other local government department, agency, or designated entity that is responsible for planning or implementing a transit improvement program;
(2) "Local government" means: (A) Any county in this state, including any county having a metropolitan or consolidated form of government, having a population in excess of one hundred twelve thousand (112,000), according to the 2010 federal census or any subsequent federal census; or (B) Any city in this state having a population in excess of one hundred sixty-five thousand (165,000), according to the 2010 federal census or any subsequent federal census;
(A) Any county in this state, including any county having a metropolitan or consolidated form of government, having a population in excess of one hundred twelve thousand (112,000), according to the 2010 federal census or any subsequent federal census; or
(B) Any city in this state having a population in excess of one hundred sixty-five thousand (165,000), according to the 2010 federal census or any subsequent federal census;
(3) "Public transit system" means any mass transit system intended for shared passenger transport services to the general public, together with any building, structure, appurtenance, utility, transport support facility, transport vehicles, service vehicles, parking facility, or any other facility, structure, vehicle, or property needed to operate the transportation facility or provide connectivity for the transportation facility to any other non-mass transit system transportation infrastructure, including, but not limited to, interstates, highways, roads, streets, alleys, and sidewalks;
(4) "Surcharge" means a tax, or combination of taxes, levied by a local government pursuant to this part; and
(5) "Transit improvement program" means a program consisting of specified public transit system projects and services.
Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
Tenn. Code Ann. § 67-5-225 — TN Code / Title 67 / Chapter 5 / Section 67-5-225
Family wellness center exemption
Status: in_force

(a) Real and personal property used as a nonprofit family wellness center shall be exempt from property taxes as a charitable use of property, if the center is owned and operated as provided in this section. "Family wellness center" means real and personal property used to provide physical exercise opportunities for children and adults. The property must be owned by a nonprofit corporation that is a charitable institution that: (1) Has as its historic sole purpose the provision of programs promoting physical, mental, and spiritual health, on a holistic basis without emphasizing one over another; (2) Provides at least five (5) of the following eight (8) programs dedicated to the improvement of conditions in the community and to support for families: (A) Day care programs for preschool and school-aged children; (B) Team sports opportunities for youth and teens; (C) Leadership development for youth, teens, and adults; (D) Services for at-risk youth and teens; (E) Summer programs for at-risk and non-at-risk youth and teens; (F) Outreach and exercise programs for seniors; (G) Aquatic programs for all ages and skill levels; and (H) Services for disabled children and adults; and (3) Provides all programs and services to those of all ages, incomes and abilities under a fee structure that reasonably accommodates persons of limited means and, therefore, ensures that ability to pay is not a consideration. The corporation must further meet the requirements of subsection (b). (b) To qualify for exemption, the nonprofit corporation must first be exempt from federal income taxation as an exempt charitable organization under § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ), and any amendments thereto. In addition, the nonprofit corporation shall provide that: (1) The directors and officers shall serve without compensation beyond reasonable compensation for services performed; (2) The corporation is dedicated to and operated exclusively for nonprofit purposes; (3) No part of the income or the assets of the corporation shall be distributed to inure to the benefit of any individual; and (4) Upon liquidation or dissolution, all assets remaining after payment of the corporation's debts shall be conveyed or distributed only in accordance with the requirements applicable to a § 501(c)(3) corporation. (c) All claims for exemptions under this section are subject to § 67-5-212(b) . (d) Nothing in this section shall prevent property of the corporation other than wellness centers from qualifying under other provisions of law. Acts 2000, ch. 982, § 58; 2000, ch. 993, § 1.
(a) Real and personal property used as a nonprofit family wellness center shall be exempt from property taxes as a charitable use of property, if the center is owned and operated as provided in this section. "Family wellness center" means real and personal property used to provide physical exercise opportunities for children and adults. The property must be owned by a nonprofit corporation that is a charitable institution that: (1) Has as its historic sole purpose the provision of programs promoting physical, mental, and spiritual health, on a holistic basis without emphasizing one over another; (2) Provides at least five (5) of the following eight (8) programs dedicated to the improvement of conditions in the community and to support for families: (A) Day care programs for preschool and school-aged children; (B) Team sports opportunities for youth and teens; (C) Leadership development for youth, teens, and adults; (D) Services for at-risk youth and teens; (E) Summer programs for at-risk and non-at-risk youth and teens; (F) Outreach and exercise programs for seniors; (G) Aquatic programs for all ages and skill levels; and (H) Services for disabled children and adults; and (3) Provides all programs and services to those of all ages, incomes and abilities under a fee structure that reasonably accommodates persons of limited means and, therefore, ensures that ability to pay is not a consideration. The corporation must further meet the requirements of subsection (b).
(1) Has as its historic sole purpose the provision of programs promoting physical, mental, and spiritual health, on a holistic basis without emphasizing one over another;
(2) Provides at least five (5) of the following eight (8) programs dedicated to the improvement of conditions in the community and to support for families: (A) Day care programs for preschool and school-aged children; (B) Team sports opportunities for youth and teens; (C) Leadership development for youth, teens, and adults; (D) Services for at-risk youth and teens; (E) Summer programs for at-risk and non-at-risk youth and teens; (F) Outreach and exercise programs for seniors; (G) Aquatic programs for all ages and skill levels; and (H) Services for disabled children and adults; and
(A) Day care programs for preschool and school-aged children;
(B) Team sports opportunities for youth and teens;
(C) Leadership development for youth, teens, and adults;
(D) Services for at-risk youth and teens;
(E) Summer programs for at-risk and non-at-risk youth and teens;
(F) Outreach and exercise programs for seniors;
(G) Aquatic programs for all ages and skill levels; and
(H) Services for disabled children and adults; and
(3) Provides all programs and services to those of all ages, incomes and abilities under a fee structure that reasonably accommodates persons of limited means and, therefore, ensures that ability to pay is not a consideration. The corporation must further meet the requirements of subsection (b).
(b) To qualify for exemption, the nonprofit corporation must first be exempt from federal income taxation as an exempt charitable organization under § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ), and any amendments thereto. In addition, the nonprofit corporation shall provide that: (1) The directors and officers shall serve without compensation beyond reasonable compensation for services performed; (2) The corporation is dedicated to and operated exclusively for nonprofit purposes; (3) No part of the income or the assets of the corporation shall be distributed to inure to the benefit of any individual; and (4) Upon liquidation or dissolution, all assets remaining after payment of the corporation's debts shall be conveyed or distributed only in accordance with the requirements applicable to a § 501(c)(3) corporation.
(1) The directors and officers shall serve without compensation beyond reasonable compensation for services performed;
(2) The corporation is dedicated to and operated exclusively for nonprofit purposes;
(3) No part of the income or the assets of the corporation shall be distributed to inure to the benefit of any individual; and
(4) Upon liquidation or dissolution, all assets remaining after payment of the corporation's debts shall be conveyed or distributed only in accordance with the requirements applicable to a § 501(c)(3) corporation.
(c) All claims for exemptions under this section are subject to § 67-5-212(b) .
(d) Nothing in this section shall prevent property of the corporation other than wellness centers from qualifying under other provisions of law.
Acts 2000, ch. 982, § 58; 2000, ch. 993, § 1.
Tenn. Code Ann. § 67-8-103 — TN Code / Title 67 / Chapter 8 / Section 67-8-103
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Deductible gifts
Status: in_force

(a) The tax provided for in this part shall be computed upon net gifts made during the calendar year. (b) For the purposes of this part, "net gifts" means the total amount of gifts made during such year, less the value of all property transferred to the United States, the state of Tennessee, or to any political subdivision thereof, any public institution therein for exclusively public purposes, or any corporation, society, association or trust therein, or in a state that grants a like exemption to such institutions in Tennessee, formed for charitable, educational, scientific, or religious purposes; provided, that the property so transferred is to be used exclusively for one (1) or more of such purposes. (c) No deduction shall be allowed on account of property transferred to any such beneficiary, if any officer, member, shareholder or employee thereof shall receive, or be entitled to receive, any benefit or pecuniary profit from the operation thereof, except reasonable compensation in effecting one (1) or more of such purposes, or as beneficiaries of a strictly charitable purpose; or if the organization of any such corporation, society, association, or trust for any of the foregoing avowed purposes be a mere guise or pretense for directly or indirectly making for it or any of its officers, members, shareholders or employees any other pecuniary profit; or if it be not in good faith organized or conducted for one (1) or more of such purposes. Acts 1939, ch. 137, § 3; C. Supp. 1950, § 1295.3 (Williams, § 1328.3); Acts 1959, ch. 156, § 1; T.C.A. (orig. ed.), § 67-2503.
(a) The tax provided for in this part shall be computed upon net gifts made during the calendar year.
(b) For the purposes of this part, "net gifts" means the total amount of gifts made during such year, less the value of all property transferred to the United States, the state of Tennessee, or to any political subdivision thereof, any public institution therein for exclusively public purposes, or any corporation, society, association or trust therein, or in a state that grants a like exemption to such institutions in Tennessee, formed for charitable, educational, scientific, or religious purposes; provided, that the property so transferred is to be used exclusively for one (1) or more of such purposes.
(c) No deduction shall be allowed on account of property transferred to any such beneficiary, if any officer, member, shareholder or employee thereof shall receive, or be entitled to receive, any benefit or pecuniary profit from the operation thereof, except reasonable compensation in effecting one (1) or more of such purposes, or as beneficiaries of a strictly charitable purpose; or if the organization of any such corporation, society, association, or trust for any of the foregoing avowed purposes be a mere guise or pretense for directly or indirectly making for it or any of its officers, members, shareholders or employees any other pecuniary profit; or if it be not in good faith organized or conducted for one (1) or more of such purposes.
Acts 1939, ch. 137, § 3; C. Supp. 1950, § 1295.3 (Williams, § 1328.3); Acts 1959, ch. 156, § 1; T.C.A. (orig. ed.), § 67-2503.
Tenn. Code Ann. § 67-3-1405 — TN Code / Title 67 / Chapter 3 / Section 67-3-1405
Reporting of dyed diesel usage - Due date for tax payment
Status: in_force

(a) Each commercial carrier who uses dyed diesel to produce power for a means of transportation within this state shall be subject to the tax imposed by § 67-3-202 on all such fuel so used within this state and shall register with the department and file reports on forms prescribed by the department showing the total number of gallons of dyed diesel used within this state and any other information as may be reasonably required by the commissioner. Each report shall be filed on the twentieth day of the month following the close of each calendar quarter and shall include all activities occurring during such quarter. (b) The full amount of the diesel tax imposed by this state on dyed diesel shall be paid at the same time that the commercial carrier transmits the report and no later than the quarterly due date set forth in subsection (a). Added by 2014 Tenn. Acts, ch. 908,s 8, eff. 7/1/2014.
(a) Each commercial carrier who uses dyed diesel to produce power for a means of transportation within this state shall be subject to the tax imposed by § 67-3-202 on all such fuel so used within this state and shall register with the department and file reports on forms prescribed by the department showing the total number of gallons of dyed diesel used within this state and any other information as may be reasonably required by the commissioner. Each report shall be filed on the twentieth day of the month following the close of each calendar quarter and shall include all activities occurring during such quarter.
(b) The full amount of the diesel tax imposed by this state on dyed diesel shall be paid at the same time that the commercial carrier transmits the report and no later than the quarterly due date set forth in subsection (a).
Added by 2014 Tenn. Acts, ch. 908,s 8, eff. 7/1/2014.
Tenn. Code Ann. § 67-4-2603 — TN Code / Title 67 / Chapter 4 / Section 67-4-2603
Registered agent necessary for listing of nonresident or nonparticipating manufacturer
Status: in_force

(a) Any nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families included or retained in the directory, appoint and continually engage without interruption the services of an agent in this state to act as an agent for the service of process on whom all process, and any action or proceeding against it concerning or arising out of the enforcement of this part and title 47, chapter 31, may be served in any manner authorized by law. Such service shall constitute legal and valid service of process on the nonparticipating manufacturer. The nonparticipating manufacturer shall provide the name, address, phone number and proof of the appointment and availability of such agent to and to the satisfaction of the commissioner and attorney general and reporter. (b) The nonparticipating manufacturer shall provide notice to the commissioner and attorney general and reporter thirty (30) calendar days prior to termination of the authority of an agent and shall further provide proof to the satisfaction of the attorney general and reporter of the appointment of a new agent no less than five (5) calendar days prior to the termination of an existing agent appointment. In the event an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the commissioner and attorney general and reporter of said termination within five (5) calendar days and shall include proof to the satisfaction of the attorney general and reporter of the appointment of a new agent. (c) Any nonparticipating manufacturer whose cigarettes are sold in this state, who has not appointed and engaged an agent as required in this section, shall be deemed to have appointed the secretary of state as such agent and may be proceeded against in courts of this state by service of process upon the secretary of state; provided, however, that the appointment of the secretary of state as such agent shall not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory. Acts 2003 , ch. 294, § 4.
(a) Any nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families included or retained in the directory, appoint and continually engage without interruption the services of an agent in this state to act as an agent for the service of process on whom all process, and any action or proceeding against it concerning or arising out of the enforcement of this part and title 47, chapter 31, may be served in any manner authorized by law. Such service shall constitute legal and valid service of process on the nonparticipating manufacturer. The nonparticipating manufacturer shall provide the name, address, phone number and proof of the appointment and availability of such agent to and to the satisfaction of the commissioner and attorney general and reporter.
(b) The nonparticipating manufacturer shall provide notice to the commissioner and attorney general and reporter thirty (30) calendar days prior to termination of the authority of an agent and shall further provide proof to the satisfaction of the attorney general and reporter of the appointment of a new agent no less than five (5) calendar days prior to the termination of an existing agent appointment. In the event an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the commissioner and attorney general and reporter of said termination within five (5) calendar days and shall include proof to the satisfaction of the attorney general and reporter of the appointment of a new agent.
(c) Any nonparticipating manufacturer whose cigarettes are sold in this state, who has not appointed and engaged an agent as required in this section, shall be deemed to have appointed the secretary of state as such agent and may be proceeded against in courts of this state by service of process upon the secretary of state; provided, however, that the appointment of the secretary of state as such agent shall not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory.
Acts 2003 , ch. 294, § 4.
Tenn. Code Ann. § 67-6-501 — TN Code / Title 67 / Chapter 6 / Section 67-6-501
Tax collected from dealer - Property management company tax on vacation lodging - Mobile telecommunications service tax - Liability of marketplace facilitator
Status: in_force

(a) Except as otherwise provided in § 67-6-524(b) , every dealer making sales, whether within or outside the state, of tangible personal property, for distribution, storage, use, or other consumption in this state, or furnishing any of the things or services taxable under this chapter, is liable for the tax imposed by this chapter. (b) The tax shall be collected from the dealer as defined in § 67-6-102 and paid at the time and in the manner as provided for in this part. (c) The tax imposed in this part shall be at the rate provided by law of the retail sales price, as of the moment of sale, or of the purchase price, as of the moment of purchase, as the case may be, shall be collectible from all persons, as defined in § 67-6-102 , engaged as dealers, as defined in § 67-6-102 , in the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state, of tangible personal property, or in the furnishing of any of the things or services taxable under this chapter. (d) When an individual property owner utilizes a property management company to manage a vacation lodging owned by the individual property owner, the tax levied by this chapter on the sales price of such rental shall be imposed on, and shall be remitted by, the property management company to the commissioner. This provision shall not be construed to prohibit the property management company from collecting the tax from the consumer as provided for in § 67-6-502 . For the purposes of this subsection (d), the terms "individual property owner," "property management company," and "vacation lodging" shall have the same meanings as in § 67-4-702 . (e) A home service provider's liability for sales taxes due on mobile telecommunications services shall be determined in accordance with the Mobile Telecommunications Sourcing Act ( 4 U.S.C. §§ 116 - 126 ). The home service provider's responsibility for determining the place of primary use of the mobile telecommunications services shall be controlled by federal law. (f) When a marketplace seller uses a marketplace facilitator to facilitate sales of tangible personal property or any of the things or services taxable under this chapter, the marketplace facilitator is liable for the taxes imposed by this chapter on the sales price of the tangible personal property or the things or services taxable under this chapter regardless of whether the marketplace seller has a sales tax certificate of registration or would have been required to collect sales or use taxes had the sale not been facilitated by the marketplace facilitator unless: (1) The marketplace facilitator made or facilitated total sales to consumers in this state of one hundred thousand dollars ($100,000) or less during the previous twelve-month period; (2) The marketplace facilitator demonstrates, to the satisfaction of the commissioner, that substantially all of the marketplace sellers for whom the marketplace facilitator facilitates sales are registered dealers under this section, in which case the commissioner is authorized to waive the requirements of this subsection (f). If a waiver is granted pursuant to this subdivision (f)(2), the taxes levied under this chapter shall be collectible from the marketplace sellers; or (3) The marketplace facilitator and the marketplace seller contractually agree that the marketplace seller will collect and remit all applicable taxes under this chapter and the marketplace seller: (A) Has annual gross sales in the United States of over one billion dollars ($1,000,000,000), including the gross sales of any related entities, and in the case of franchised entities, including the combined sales of all franchisees of a single franchisor; (B) Provides evidence to the marketplace facilitator that it is registered in this state under § 67-6-601 ; and (C) Notifies the commissioner in a manner prescribed by the commissioner that the marketplace seller will collect and remit all applicable taxes under this chapter on its sales through the marketplace facilitator and is liable for failure to collect or remit applicable taxes on its sales. (g) A marketplace seller shall not be obligated to collect and remit or be liable for the taxes levied or imposed by this chapter on any retail sale for which a marketplace facilitator has collected and remitted such tax. (h) When a marketplace seller uses a marketplace facilitator to facilitate sales of tangible personal property or the things or services taxable under this chapter, the marketplace facilitator is not liable for the fee imposed under § 7-88-117 , regardless of whether the marketplace seller is located within the district. Amended by 2020 Tenn. Acts, ch. 759, s 6, eff. 10/1/2020. Amended by 2020 Tenn. Acts, ch. 759, s 7, eff. 10/1/2020. Amended by 2020 Tenn. Acts, ch. 646, s 8, eff. 10/1/2020. Acts 1947, ch. 3, §§ 3, 4; C. Supp. 1950, §§ 1248.52-1248.54 (Williams, §§ 1328.24, 1328.25); Acts 1955, ch. 51, §§ 7-9, 11; 1955, ch. 242, § 6; 1957, ch. 307, § 1; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1969, ch. 3, § 1; 1971, ch. 78, § 1; 1971, ch. 117, §§ 2, 3; 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, 67-3016, 67-3018; Acts 2001, ch. 224, § 4; 2002, ch. 719, § 6; 2003 , ch. 357, § 4; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 71, 104.
(a) Except as otherwise provided in § 67-6-524(b) , every dealer making sales, whether within or outside the state, of tangible personal property, for distribution, storage, use, or other consumption in this state, or furnishing any of the things or services taxable under this chapter, is liable for the tax imposed by this chapter.
(b) The tax shall be collected from the dealer as defined in § 67-6-102 and paid at the time and in the manner as provided for in this part.
(c) The tax imposed in this part shall be at the rate provided by law of the retail sales price, as of the moment of sale, or of the purchase price, as of the moment of purchase, as the case may be, shall be collectible from all persons, as defined in § 67-6-102 , engaged as dealers, as defined in § 67-6-102 , in the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state, of tangible personal property, or in the furnishing of any of the things or services taxable under this chapter.
(d) When an individual property owner utilizes a property management company to manage a vacation lodging owned by the individual property owner, the tax levied by this chapter on the sales price of such rental shall be imposed on, and shall be remitted by, the property management company to the commissioner. This provision shall not be construed to prohibit the property management company from collecting the tax from the consumer as provided for in § 67-6-502 . For the purposes of this subsection (d), the terms "individual property owner," "property management company," and "vacation lodging" shall have the same meanings as in § 67-4-702 .
(e) A home service provider's liability for sales taxes due on mobile telecommunications services shall be determined in accordance with the Mobile Telecommunications Sourcing Act ( 4 U.S.C. §§ 116 - 126 ). The home service provider's responsibility for determining the place of primary use of the mobile telecommunications services shall be controlled by federal law.
(f) When a marketplace seller uses a marketplace facilitator to facilitate sales of tangible personal property or any of the things or services taxable under this chapter, the marketplace facilitator is liable for the taxes imposed by this chapter on the sales price of the tangible personal property or the things or services taxable under this chapter regardless of whether the marketplace seller has a sales tax certificate of registration or would have been required to collect sales or use taxes had the sale not been facilitated by the marketplace facilitator unless: (1) The marketplace facilitator made or facilitated total sales to consumers in this state of one hundred thousand dollars ($100,000) or less during the previous twelve-month period; (2) The marketplace facilitator demonstrates, to the satisfaction of the commissioner, that substantially all of the marketplace sellers for whom the marketplace facilitator facilitates sales are registered dealers under this section, in which case the commissioner is authorized to waive the requirements of this subsection (f). If a waiver is granted pursuant to this subdivision (f)(2), the taxes levied under this chapter shall be collectible from the marketplace sellers; or (3) The marketplace facilitator and the marketplace seller contractually agree that the marketplace seller will collect and remit all applicable taxes under this chapter and the marketplace seller: (A) Has annual gross sales in the United States of over one billion dollars ($1,000,000,000), including the gross sales of any related entities, and in the case of franchised entities, including the combined sales of all franchisees of a single franchisor; (B) Provides evidence to the marketplace facilitator that it is registered in this state under § 67-6-601 ; and (C) Notifies the commissioner in a manner prescribed by the commissioner that the marketplace seller will collect and remit all applicable taxes under this chapter on its sales through the marketplace facilitator and is liable for failure to collect or remit applicable taxes on its sales.
(1) The marketplace facilitator made or facilitated total sales to consumers in this state of one hundred thousand dollars ($100,000) or less during the previous twelve-month period;
(2) The marketplace facilitator demonstrates, to the satisfaction of the commissioner, that substantially all of the marketplace sellers for whom the marketplace facilitator facilitates sales are registered dealers under this section, in which case the commissioner is authorized to waive the requirements of this subsection (f). If a waiver is granted pursuant to this subdivision (f)(2), the taxes levied under this chapter shall be collectible from the marketplace sellers; or
(3) The marketplace facilitator and the marketplace seller contractually agree that the marketplace seller will collect and remit all applicable taxes under this chapter and the marketplace seller: (A) Has annual gross sales in the United States of over one billion dollars ($1,000,000,000), including the gross sales of any related entities, and in the case of franchised entities, including the combined sales of all franchisees of a single franchisor; (B) Provides evidence to the marketplace facilitator that it is registered in this state under § 67-6-601 ; and (C) Notifies the commissioner in a manner prescribed by the commissioner that the marketplace seller will collect and remit all applicable taxes under this chapter on its sales through the marketplace facilitator and is liable for failure to collect or remit applicable taxes on its sales.
(A) Has annual gross sales in the United States of over one billion dollars ($1,000,000,000), including the gross sales of any related entities, and in the case of franchised entities, including the combined sales of all franchisees of a single franchisor;
(B) Provides evidence to the marketplace facilitator that it is registered in this state under § 67-6-601 ; and
(C) Notifies the commissioner in a manner prescribed by the commissioner that the marketplace seller will collect and remit all applicable taxes under this chapter on its sales through the marketplace facilitator and is liable for failure to collect or remit applicable taxes on its sales.
(g) A marketplace seller shall not be obligated to collect and remit or be liable for the taxes levied or imposed by this chapter on any retail sale for which a marketplace facilitator has collected and remitted such tax.
(h) When a marketplace seller uses a marketplace facilitator to facilitate sales of tangible personal property or the things or services taxable under this chapter, the marketplace facilitator is not liable for the fee imposed under § 7-88-117 , regardless of whether the marketplace seller is located within the district.
Amended by 2020 Tenn. Acts, ch. 759, s 6, eff. 10/1/2020.
Amended by 2020 Tenn. Acts, ch. 759, s 7, eff. 10/1/2020.
Amended by 2020 Tenn. Acts, ch. 646, s 8, eff. 10/1/2020.
Acts 1947, ch. 3, §§ 3, 4; C. Supp. 1950, §§ 1248.52-1248.54 (Williams, §§ 1328.24, 1328.25); Acts 1955, ch. 51, §§ 7-9, 11; 1955, ch. 242, § 6; 1957, ch. 307, § 1; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1969, ch. 3, § 1; 1971, ch. 78, § 1; 1971, ch. 117, §§ 2, 3; 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, 67-3016, 67-3018; Acts 2001, ch. 224, § 4; 2002, ch. 719, § 6; 2003 , ch. 357, § 4; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 71, 104.
Tenn. Code Ann. § 67-5-203 — TN Code / Title 67 / Chapter 5 / Section 67-5-203
Government property
Status: in_force

(a) (1) All property of the United States, the state of Tennessee, any county, or any incorporated town, city or taxing district in the state that is used exclusively for public, county or municipal purposes shall be exempt from taxation; provided, that real property purchased for investment purposes by the Tennessee consolidated retirement system shall be subject to property taxation. (2) All property of any educational institution owned, operated or otherwise controlled by the state of Tennessee as trustee, or otherwise, shall be exempt from taxation. (b) (1) When all of the area that is assessed as a single unit by the assessor of property of any political subdivision is acquired in its entirety by the United States government, the state of Tennessee, or any agency or political subdivision thereof, any lien for property taxes assessed by the political subdivision for the year in which the property is so acquired shall be released on the approval of the assessor of property of the political subdivision assessing such taxes with respect to that portion of the taxes representing the remainder of the calendar year after the date of the instrument or conveyance by the property owner, or after the date of the entry of an order of possession, if the property is acquired by condemnation, and the property owner shall be relieved of all personal liability for that portion of the taxes. (2) Either the condemnor or the property owner may request the assessor to provide such proration, which shall be based on the last made assessment and rate fixed, according to law, and the trustee shall accept tender of the amount determined to be owing. (3) Where only a portion of the entire unit assessed for taxes by the assessor of property of a political subdivision is so acquired, the portion of the taxes for the entire year attributable to the part taken, where same is acquired by deed, shall be arrived at by dividing an amount equal to the assessed valuation of the portion taken, as agreed upon between the property owner and the assessor of property, by the present assessed valuation of the entire assessed unit and multiplying the resulting quotient against the amount of the whole tax assessed against the entire unit for the full year after which the portion of the property so acquired shall be relieved of the lien of the portion of the taxes for the remainder of the calendar year as provided in subdivision (b)(1), and the property owner shall be relieved of all personal liability as to the portion of the taxes as provided in subdivision (b)(1); provided, that, where the portion of the property is being acquired by condemnation, the court will determine the portion of the entire year's taxes attributable to the part taken after hearing proof on behalf of the property owner and the taxing authorities, with the burden being on the taxing authorities to assure their proper appearance before the court. (4) In the event of such an acquisition by deed, either the condemnor or the property owner may request the assessor to provide such proration, after the assessor has agreed with the property owner relative to the assessed valuation of the portion taken; and under either circumstances set forth in subdivision (b)(3), the proration shall be based on the last made assessment and rate fixed, according to law, and the trustee shall accept tender of the amount determined to be owing. (c) (1) If real property owned by the state or any political subdivision of the state is leased to a person, corporation, or other business entity for the purpose of operating a golf course or for the purpose of developing and operating a golf course, then the person, corporation, or business entity shall make payments in lieu of ad valorem taxes. Such payments shall be in an amount equal to the ad valorem taxes otherwise due and payable by a taxpaying entity upon the current fair market value of the leased real property. (2) Nothing contained in subdivision (c)(1) shall be construed or applied in any manner that violates Constitution of Tennessee, Article XI, § 2. (d) If real property owned by any political subdivision of the state is leased or conveyed in any manner to a person, corporation or other business entity which has the purpose or effect of reducing the real or personal property appraisal and tax collection of the county in which the real property is located, the lease, conveyance or other transfer arrangement may not be for a period in excess of thirty (30) years without approval from the county's legislative body of the county in which the real property is located, unless the agreement requires the lessee to pay all real and personal property taxes to the county in which the property is located for any year after the initial thirty-year occupancy period as if such property was not owned by any political subdivision of the state or other tax exempt entity. This subsection (d) shall not apply to the payment in lieu of tax programs jointly administered by the municipality and the county in which the real property is located, whether through a jointly authorized entity or a memorandum of understanding. (e) (1) Real property owned by any political subdivision of the state that is leased or conveyed in any manner to a person, corporation, or other business entity shall be assessed as if the lessee were the owner, if: (A) The lease or other transfer arrangement is for a period of fifty (50) years or more; or (B) The lease, other than a lease negotiated pursuant to title 7, chapter 53, the Housing Authorities Law, compiled in title 13, chapter 20, or title 48, chapter 101, part 3, permits the lessee to acquire the real property for a nominal sum at or before the completion of the term. (2) (A) Notwithstanding any law to the contrary, if a lease is for less than fifty (50) years and is either extended or amended to be greater than fifty (50) years, or if a new lease is executed that has a term greater than fifty (50) years, any potential tax liability pursuant to this subsection (e) shall begin in the fifty-first year of the extended, amended, or new lease. (B) Subdivision (e)(2)(A) shall only apply in any county having a population of over nine hundred thousand (900,000), according to the 2010 federal census or any subsequent federal census. (C) This subdivision (e)(2) shall also apply to leases in effect as of May 18, 2015. (f) (1) Notwithstanding any law to the contrary, for the purposes of subsections (d) and (e), the term political subdivision of the state shall not include any airport authority or public entity created by or subject to title 42. (2) Subdivision (f)(1) shall only apply in any county having a population of over nine hundred thousand (900,000), according to the 2010 federal census or any subsequent federal census. (3) This subsection (f) shall also apply to leases in effect as of May 18, 2015. Amended by 2016 Tenn. Acts, ch. 642,s 1, eff. 3/23/2016. Amended by 2015 Tenn. Acts, ch. 455,Secs.s1, s2, s3 eff. 5/18/2015. Amended by 2014 Tenn. Acts, ch. 933,s 1, eff. 5/16/2014. Acts 1973, ch. 226, § 5; 1976, ch. 449, §§ 1, 2; T.C.A., §§ 67-404, 67-501; Acts 1986, ch. 856, §§ 1, 2; 1987, ch. 48, § 1; 1987, ch. 54, § 18; 1990, ch. 926, §§ 1, 2; 1990, ch. 1016, § 9.
(a) (1) All property of the United States, the state of Tennessee, any county, or any incorporated town, city or taxing district in the state that is used exclusively for public, county or municipal purposes shall be exempt from taxation; provided, that real property purchased for investment purposes by the Tennessee consolidated retirement system shall be subject to property taxation. (2) All property of any educational institution owned, operated or otherwise controlled by the state of Tennessee as trustee, or otherwise, shall be exempt from taxation.
(1) All property of the United States, the state of Tennessee, any county, or any incorporated town, city or taxing district in the state that is used exclusively for public, county or municipal purposes shall be exempt from taxation; provided, that real property purchased for investment purposes by the Tennessee consolidated retirement system shall be subject to property taxation.
(2) All property of any educational institution owned, operated or otherwise controlled by the state of Tennessee as trustee, or otherwise, shall be exempt from taxation.
(b) (1) When all of the area that is assessed as a single unit by the assessor of property of any political subdivision is acquired in its entirety by the United States government, the state of Tennessee, or any agency or political subdivision thereof, any lien for property taxes assessed by the political subdivision for the year in which the property is so acquired shall be released on the approval of the assessor of property of the political subdivision assessing such taxes with respect to that portion of the taxes representing the remainder of the calendar year after the date of the instrument or conveyance by the property owner, or after the date of the entry of an order of possession, if the property is acquired by condemnation, and the property owner shall be relieved of all personal liability for that portion of the taxes. (2) Either the condemnor or the property owner may request the assessor to provide such proration, which shall be based on the last made assessment and rate fixed, according to law, and the trustee shall accept tender of the amount determined to be owing. (3) Where only a portion of the entire unit assessed for taxes by the assessor of property of a political subdivision is so acquired, the portion of the taxes for the entire year attributable to the part taken, where same is acquired by deed, shall be arrived at by dividing an amount equal to the assessed valuation of the portion taken, as agreed upon between the property owner and the assessor of property, by the present assessed valuation of the entire assessed unit and multiplying the resulting quotient against the amount of the whole tax assessed against the entire unit for the full year after which the portion of the property so acquired shall be relieved of the lien of the portion of the taxes for the remainder of the calendar year as provided in subdivision (b)(1), and the property owner shall be relieved of all personal liability as to the portion of the taxes as provided in subdivision (b)(1); provided, that, where the portion of the property is being acquired by condemnation, the court will determine the portion of the entire year's taxes attributable to the part taken after hearing proof on behalf of the property owner and the taxing authorities, with the burden being on the taxing authorities to assure their proper appearance before the court. (4) In the event of such an acquisition by deed, either the condemnor or the property owner may request the assessor to provide such proration, after the assessor has agreed with the property owner relative to the assessed valuation of the portion taken; and under either circumstances set forth in subdivision (b)(3), the proration shall be based on the last made assessment and rate fixed, according to law, and the trustee shall accept tender of the amount determined to be owing.
(1) When all of the area that is assessed as a single unit by the assessor of property of any political subdivision is acquired in its entirety by the United States government, the state of Tennessee, or any agency or political subdivision thereof, any lien for property taxes assessed by the political subdivision for the year in which the property is so acquired shall be released on the approval of the assessor of property of the political subdivision assessing such taxes with respect to that portion of the taxes representing the remainder of the calendar year after the date of the instrument or conveyance by the property owner, or after the date of the entry of an order of possession, if the property is acquired by condemnation, and the property owner shall be relieved of all personal liability for that portion of the taxes.
(2) Either the condemnor or the property owner may request the assessor to provide such proration, which shall be based on the last made assessment and rate fixed, according to law, and the trustee shall accept tender of the amount determined to be owing.
(3) Where only a portion of the entire unit assessed for taxes by the assessor of property of a political subdivision is so acquired, the portion of the taxes for the entire year attributable to the part taken, where same is acquired by deed, shall be arrived at by dividing an amount equal to the assessed valuation of the portion taken, as agreed upon between the property owner and the assessor of property, by the present assessed valuation of the entire assessed unit and multiplying the resulting quotient against the amount of the whole tax assessed against the entire unit for the full year after which the portion of the property so acquired shall be relieved of the lien of the portion of the taxes for the remainder of the calendar year as provided in subdivision (b)(1), and the property owner shall be relieved of all personal liability as to the portion of the taxes as provided in subdivision (b)(1); provided, that, where the portion of the property is being acquired by condemnation, the court will determine the portion of the entire year's taxes attributable to the part taken after hearing proof on behalf of the property owner and the taxing authorities, with the burden being on the taxing authorities to assure their proper appearance before the court.
(4) In the event of such an acquisition by deed, either the condemnor or the property owner may request the assessor to provide such proration, after the assessor has agreed with the property owner relative to the assessed valuation of the portion taken; and under either circumstances set forth in subdivision (b)(3), the proration shall be based on the last made assessment and rate fixed, according to law, and the trustee shall accept tender of the amount determined to be owing.
(c) (1) If real property owned by the state or any political subdivision of the state is leased to a person, corporation, or other business entity for the purpose of operating a golf course or for the purpose of developing and operating a golf course, then the person, corporation, or business entity shall make payments in lieu of ad valorem taxes. Such payments shall be in an amount equal to the ad valorem taxes otherwise due and payable by a taxpaying entity upon the current fair market value of the leased real property. (2) Nothing contained in subdivision (c)(1) shall be construed or applied in any manner that violates Constitution of Tennessee, Article XI, § 2.
(1) If real property owned by the state or any political subdivision of the state is leased to a person, corporation, or other business entity for the purpose of operating a golf course or for the purpose of developing and operating a golf course, then the person, corporation, or business entity shall make payments in lieu of ad valorem taxes. Such payments shall be in an amount equal to the ad valorem taxes otherwise due and payable by a taxpaying entity upon the current fair market value of the leased real property.
(2) Nothing contained in subdivision (c)(1) shall be construed or applied in any manner that violates Constitution of Tennessee, Article XI, § 2.
(d) If real property owned by any political subdivision of the state is leased or conveyed in any manner to a person, corporation or other business entity which has the purpose or effect of reducing the real or personal property appraisal and tax collection of the county in which the real property is located, the lease, conveyance or other transfer arrangement may not be for a period in excess of thirty (30) years without approval from the county's legislative body of the county in which the real property is located, unless the agreement requires the lessee to pay all real and personal property taxes to the county in which the property is located for any year after the initial thirty-year occupancy period as if such property was not owned by any political subdivision of the state or other tax exempt entity. This subsection (d) shall not apply to the payment in lieu of tax programs jointly administered by the municipality and the county in which the real property is located, whether through a jointly authorized entity or a memorandum of understanding.
(e) (1) Real property owned by any political subdivision of the state that is leased or conveyed in any manner to a person, corporation, or other business entity shall be assessed as if the lessee were the owner, if: (A) The lease or other transfer arrangement is for a period of fifty (50) years or more; or (B) The lease, other than a lease negotiated pursuant to title 7, chapter 53, the Housing Authorities Law, compiled in title 13, chapter 20, or title 48, chapter 101, part 3, permits the lessee to acquire the real property for a nominal sum at or before the completion of the term. (2) (A) Notwithstanding any law to the contrary, if a lease is for less than fifty (50) years and is either extended or amended to be greater than fifty (50) years, or if a new lease is executed that has a term greater than fifty (50) years, any potential tax liability pursuant to this subsection (e) shall begin in the fifty-first year of the extended, amended, or new lease. (B) Subdivision (e)(2)(A) shall only apply in any county having a population of over nine hundred thousand (900,000), according to the 2010 federal census or any subsequent federal census. (C) This subdivision (e)(2) shall also apply to leases in effect as of May 18, 2015.
(1) Real property owned by any political subdivision of the state that is leased or conveyed in any manner to a person, corporation, or other business entity shall be assessed as if the lessee were the owner, if: (A) The lease or other transfer arrangement is for a period of fifty (50) years or more; or (B) The lease, other than a lease negotiated pursuant to title 7, chapter 53, the Housing Authorities Law, compiled in title 13, chapter 20, or title 48, chapter 101, part 3, permits the lessee to acquire the real property for a nominal sum at or before the completion of the term.
(A) The lease or other transfer arrangement is for a period of fifty (50) years or more; or
(B) The lease, other than a lease negotiated pursuant to title 7, chapter 53, the Housing Authorities Law, compiled in title 13, chapter 20, or title 48, chapter 101, part 3, permits the lessee to acquire the real property for a nominal sum at or before the completion of the term.
(2) (A) Notwithstanding any law to the contrary, if a lease is for less than fifty (50) years and is either extended or amended to be greater than fifty (50) years, or if a new lease is executed that has a term greater than fifty (50) years, any potential tax liability pursuant to this subsection (e) shall begin in the fifty-first year of the extended, amended, or new lease. (B) Subdivision (e)(2)(A) shall only apply in any county having a population of over nine hundred thousand (900,000), according to the 2010 federal census or any subsequent federal census. (C) This subdivision (e)(2) shall also apply to leases in effect as of May 18, 2015.
(A) Notwithstanding any law to the contrary, if a lease is for less than fifty (50) years and is either extended or amended to be greater than fifty (50) years, or if a new lease is executed that has a term greater than fifty (50) years, any potential tax liability pursuant to this subsection (e) shall begin in the fifty-first year of the extended, amended, or new lease.
(B) Subdivision (e)(2)(A) shall only apply in any county having a population of over nine hundred thousand (900,000), according to the 2010 federal census or any subsequent federal census.
(C) This subdivision (e)(2) shall also apply to leases in effect as of May 18, 2015.
(f) (1) Notwithstanding any law to the contrary, for the purposes of subsections (d) and (e), the term political subdivision of the state shall not include any airport authority or public entity created by or subject to title 42. (2) Subdivision (f)(1) shall only apply in any county having a population of over nine hundred thousand (900,000), according to the 2010 federal census or any subsequent federal census. (3) This subsection (f) shall also apply to leases in effect as of May 18, 2015.
(1) Notwithstanding any law to the contrary, for the purposes of subsections (d) and (e), the term political subdivision of the state shall not include any airport authority or public entity created by or subject to title 42.
(2) Subdivision (f)(1) shall only apply in any county having a population of over nine hundred thousand (900,000), according to the 2010 federal census or any subsequent federal census.
(3) This subsection (f) shall also apply to leases in effect as of May 18, 2015.
Amended by 2016 Tenn. Acts, ch. 642,s 1, eff. 3/23/2016.
Amended by 2015 Tenn. Acts, ch. 455,Secs.s1, s2, s3 eff. 5/18/2015.
Amended by 2014 Tenn. Acts, ch. 933,s 1, eff. 5/16/2014.
Acts 1973, ch. 226, § 5; 1976, ch. 449, §§ 1, 2; T.C.A., §§ 67-404, 67-501; Acts 1986, ch. 856, §§ 1, 2; 1987, ch. 48, § 1; 1987, ch. 54, § 18; 1990, ch. 926, §§ 1, 2; 1990, ch. 1016, § 9.
Tenn. Code Ann. § 67-1-703 — TN Code / Title 67 / Chapter 1 / Section 67-1-703
Payment to state - Form - Time
Status: in_force

(a) (1) The commissioner of revenue is empowered to accept, in payment of all taxes collected by the department, evidence satisfactory to the commissioner that the amount due for the tax has been deposited in a state depository designated pursuant to § 9-4-107 , which has been approved by the state treasurer, to the credit of the state of Tennessee. (2) Evidence of the deposit must be furnished to the commissioner on or before the due date of the tax as established by law, and no taxpayer paying taxes in such manner shall be relieved of any penalty for delinquency upon failure of such evidence to be seasonably furnished, except as provided in § 67-1-803 . (b) The commissioner may require that any person owing ten thousand dollars ($10,000) or more in connection with any return, report or other document to be filed with the department, or owing one thousand dollars ($1,000) or more in connection with any return, report or other document to be filed with the department under chapter 6 of this title or chapter 4, part 7 of this title, or owing two thousand five hundred dollars ($2,500) or more in connection with any quarterly estimated payment due under § 67-4-2015(b) , shall pay any such tax liability to the state no later than the date the payment is required by law to be made in funds that are immediately available to the state on the date of payment. Payment in immediately available funds may be made by wire transfers of funds through the federal reserve system or by any other means established by the commissioner, with the approval of the state treasurer, that ensures the availability of such funds to the state on the date of payment. Evidence of such payment shall be furnished to the commissioner on or before the due date of the tax as established by law. Failure to timely make such payment in immediately available funds, or failure to provide such evidence of payment in a timely manner, shall subject the taxpayer to penalty and interest as provided by law for delinquent or deficient tax payments. If payment is timely made in other than immediately available funds, penalty and interest shall be added to the amount of tax due from the due date of the tax payment to the date that funds from the tax payment become available to the state. (c) The commissioner is specifically authorized to establish, by rule, periodic filing and payment dates that are subsequent to the dates otherwise established by law for any taxes collected by the department in those instances where the commissioner deems it to be in the best interest of the state to do so. Such alternative date shall not, however, be later than the last day of the month in which the tax was otherwise due. (d) The commissioner, in the commissioner's discretion, may require taxpayers who are required to electronically transfer any payment of twenty thousand dollars ($20,000) or more to the department of revenue to also electronically file the return, report or other document with which such electronically transferred payment is associated or on which credit for the payment electronically transferred is taken. In extenuating circumstances, the commissioner has discretionary authority to waive this requirement with respect to any taxpayer. To obtain a waiver, the taxpayer shall demonstrate in writing to the department that such circumstances exist. Any return or tax information, as defined by § 67-1-1701 , electronically transferred under this subsection (d) shall constitute confidential information, the disclosure of which shall be subject to part 17 of this chapter. (e) The commissioner is authorized to prescribe all rules necessary for the administration of this section. (f) (1) The commissioner is authorized, but not required, to accept credit cards, debit cards, or other similar financial transaction cards in payment of all taxes or other amounts collected by the department. The commissioner may adopt reasonable policies and rules governing the manner of acceptance of such cards. (2) The commissioner may enter into appropriate agreements with card issuers or other appropriate parties as needed to facilitate the acceptance of payments authorized by this subsection (f). The commissioner may impose a surcharge or convenience fee upon persons making payment by credit card, debit card, or other similar financial transaction cards to wholly or partially offset, in the aggregate, any discount or administrative fees charged to the department on such payments. (3) The commissioner also may enter into appropriate agreements with third-party service providers for the acceptance and processing of credit card, debit card, or other similar financial transaction card payments on the commissioner's behalf. Such agreements may authorize the third-party service provider to impose a surcharge or convenience fee upon persons making such payments. (4) When a person elects to make a payment to the department by credit card, debit card, or other similar financial transaction card and a surcharge or convenience fee is imposed as authorized by this subsection (f), the payment of the surcharge or convenience fee shall be deemed voluntary and shall not be refundable. No person making any payment to the department by credit card, debit card, or other similar financial transaction card shall be relieved from liability for the underlying obligation, except to the extent that the department realizes final payment of the underlying obligation in cash or the equivalent. If final payment is not made by the card issuer or other guarantor of payment, then the underlying obligation shall survive and the department shall retain all remedies for enforcement that would have applied if the transaction had not occurred. Acts 1921, ch. 113, § 2; impl. am. Acts 1923, ch. 7, §§ 19, 24; Acts 1923, ch. 106, § 1; Shan. Supp., § 809a8; Code 1932, § 1478; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), § 67-101(3); Acts 1986, ch. 923, § 5; 1989, ch. 332, §§ 1, 2; 1995, ch. 274, § 1; 1998, ch. 657, § 1; 2004, ch. 786, § 1; 2005, ch. 131, § 1; 2007, ch. 602, § 30; 2009, ch. 530, § 94; 2011, ch. 467, § 7.
(a) (1) The commissioner of revenue is empowered to accept, in payment of all taxes collected by the department, evidence satisfactory to the commissioner that the amount due for the tax has been deposited in a state depository designated pursuant to § 9-4-107 , which has been approved by the state treasurer, to the credit of the state of Tennessee. (2) Evidence of the deposit must be furnished to the commissioner on or before the due date of the tax as established by law, and no taxpayer paying taxes in such manner shall be relieved of any penalty for delinquency upon failure of such evidence to be seasonably furnished, except as provided in § 67-1-803 .
(1) The commissioner of revenue is empowered to accept, in payment of all taxes collected by the department, evidence satisfactory to the commissioner that the amount due for the tax has been deposited in a state depository designated pursuant to § 9-4-107 , which has been approved by the state treasurer, to the credit of the state of Tennessee.
(2) Evidence of the deposit must be furnished to the commissioner on or before the due date of the tax as established by law, and no taxpayer paying taxes in such manner shall be relieved of any penalty for delinquency upon failure of such evidence to be seasonably furnished, except as provided in § 67-1-803 .
(b) The commissioner may require that any person owing ten thousand dollars ($10,000) or more in connection with any return, report or other document to be filed with the department, or owing one thousand dollars ($1,000) or more in connection with any return, report or other document to be filed with the department under chapter 6 of this title or chapter 4, part 7 of this title, or owing two thousand five hundred dollars ($2,500) or more in connection with any quarterly estimated payment due under § 67-4-2015(b) , shall pay any such tax liability to the state no later than the date the payment is required by law to be made in funds that are immediately available to the state on the date of payment. Payment in immediately available funds may be made by wire transfers of funds through the federal reserve system or by any other means established by the commissioner, with the approval of the state treasurer, that ensures the availability of such funds to the state on the date of payment. Evidence of such payment shall be furnished to the commissioner on or before the due date of the tax as established by law. Failure to timely make such payment in immediately available funds, or failure to provide such evidence of payment in a timely manner, shall subject the taxpayer to penalty and interest as provided by law for delinquent or deficient tax payments. If payment is timely made in other than immediately available funds, penalty and interest shall be added to the amount of tax due from the due date of the tax payment to the date that funds from the tax payment become available to the state.
(c) The commissioner is specifically authorized to establish, by rule, periodic filing and payment dates that are subsequent to the dates otherwise established by law for any taxes collected by the department in those instances where the commissioner deems it to be in the best interest of the state to do so. Such alternative date shall not, however, be later than the last day of the month in which the tax was otherwise due.
(d) The commissioner, in the commissioner's discretion, may require taxpayers who are required to electronically transfer any payment of twenty thousand dollars ($20,000) or more to the department of revenue to also electronically file the return, report or other document with which such electronically transferred payment is associated or on which credit for the payment electronically transferred is taken. In extenuating circumstances, the commissioner has discretionary authority to waive this requirement with respect to any taxpayer. To obtain a waiver, the taxpayer shall demonstrate in writing to the department that such circumstances exist. Any return or tax information, as defined by § 67-1-1701 , electronically transferred under this subsection (d) shall constitute confidential information, the disclosure of which shall be subject to part 17 of this chapter.
(e) The commissioner is authorized to prescribe all rules necessary for the administration of this section.
(f) (1) The commissioner is authorized, but not required, to accept credit cards, debit cards, or other similar financial transaction cards in payment of all taxes or other amounts collected by the department. The commissioner may adopt reasonable policies and rules governing the manner of acceptance of such cards. (2) The commissioner may enter into appropriate agreements with card issuers or other appropriate parties as needed to facilitate the acceptance of payments authorized by this subsection (f). The commissioner may impose a surcharge or convenience fee upon persons making payment by credit card, debit card, or other similar financial transaction cards to wholly or partially offset, in the aggregate, any discount or administrative fees charged to the department on such payments. (3) The commissioner also may enter into appropriate agreements with third-party service providers for the acceptance and processing of credit card, debit card, or other similar financial transaction card payments on the commissioner's behalf. Such agreements may authorize the third-party service provider to impose a surcharge or convenience fee upon persons making such payments. (4) When a person elects to make a payment to the department by credit card, debit card, or other similar financial transaction card and a surcharge or convenience fee is imposed as authorized by this subsection (f), the payment of the surcharge or convenience fee shall be deemed voluntary and shall not be refundable. No person making any payment to the department by credit card, debit card, or other similar financial transaction card shall be relieved from liability for the underlying obligation, except to the extent that the department realizes final payment of the underlying obligation in cash or the equivalent. If final payment is not made by the card issuer or other guarantor of payment, then the underlying obligation shall survive and the department shall retain all remedies for enforcement that would have applied if the transaction had not occurred.
(1) The commissioner is authorized, but not required, to accept credit cards, debit cards, or other similar financial transaction cards in payment of all taxes or other amounts collected by the department. The commissioner may adopt reasonable policies and rules governing the manner of acceptance of such cards.
(2) The commissioner may enter into appropriate agreements with card issuers or other appropriate parties as needed to facilitate the acceptance of payments authorized by this subsection (f). The commissioner may impose a surcharge or convenience fee upon persons making payment by credit card, debit card, or other similar financial transaction cards to wholly or partially offset, in the aggregate, any discount or administrative fees charged to the department on such payments.
(3) The commissioner also may enter into appropriate agreements with third-party service providers for the acceptance and processing of credit card, debit card, or other similar financial transaction card payments on the commissioner's behalf. Such agreements may authorize the third-party service provider to impose a surcharge or convenience fee upon persons making such payments.
(4) When a person elects to make a payment to the department by credit card, debit card, or other similar financial transaction card and a surcharge or convenience fee is imposed as authorized by this subsection (f), the payment of the surcharge or convenience fee shall be deemed voluntary and shall not be refundable. No person making any payment to the department by credit card, debit card, or other similar financial transaction card shall be relieved from liability for the underlying obligation, except to the extent that the department realizes final payment of the underlying obligation in cash or the equivalent. If final payment is not made by the card issuer or other guarantor of payment, then the underlying obligation shall survive and the department shall retain all remedies for enforcement that would have applied if the transaction had not occurred.
Acts 1921, ch. 113, § 2; impl. am. Acts 1923, ch. 7, §§ 19, 24; Acts 1923, ch. 106, § 1; Shan. Supp., § 809a8; Code 1932, § 1478; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 5, § 1; 1965, ch. 154, § 1; 1970, ch. 500, § 2; 1970, ch. 559, § 4; 1973, ch. 151, § 1; 1973, ch. 368, § 1; 1973, ch. 373, § 1; 1977, ch. 106, § 1; 1978, ch. 599, § 1; 1980, ch. 460, § 1; 1981, ch. 34, § 1; 1983, ch. 148, § 1; T.C.A. (orig. ed.), § 67-101(3); Acts 1986, ch. 923, § 5; 1989, ch. 332, §§ 1, 2; 1995, ch. 274, § 1; 1998, ch. 657, § 1; 2004, ch. 786, § 1; 2005, ch. 131, § 1; 2007, ch. 602, § 30; 2009, ch. 530, § 94; 2011, ch. 467, § 7.
Tenn. Code Ann. § 67-4-102 — TN Code / Title 67 / Chapter 4 / Section 67-4-102
Exemptions from privilege taxes
Status: in_force

(a) Such citizens of this state as are in indigent circumstances, and destitute of visible means of support, unable to procure a livelihood by manual labor, or disabled from labor by bodily injury of any description, may sell taxable articles without paying a tax. (b) The county legislative body, a majority of the members being present, may, in its discretion, grant to any such person the privilege of hawking or peddling in the county without paying the tax, if the members are of the opinion the applicant ought to have the privilege. (c) Before the license is issued to such applicant, the applicant shall take an oath, before the county clerk, that the applicant is a citizen of the state, and, if of foreign birth, produce to the county legislative body a copy of the record showing that the applicant has been naturalized, and further swear that the applicant will not, directly or indirectly, vend the goods of any other person, and that the articles to be sold by the applicant shall be exclusively the applicant's own. (d) All persons living within the state, who are totally blind and who are exempted from paying county privilege and license taxes by the county legislative bodies of the counties in which such persons reside and do business, shall be relieved from all license and privilege taxes due the state for such businesses as such persons shall be engaged in for and during the time for which such persons shall have been relieved of such taxes by the county legislative bodies. (e) (1) The state, county and district business agents of all agricultural associations organized and incorporated in the state for the advancement and upbuilding of agricultural industry, who are employed by such associations to dispose of the farm products of this state and to buy agricultural implements and other supplies for farmers, without profit, such agents each charging only a sufficient amount on sales and purchase to pay the salary and necessary expenses of their respective agencies, shall not be liable for any license or privilege tax to the state, or any county or municipality of the state, but the same are exempt from such taxation. (2) Subdivision (e)(1) shall not be construed to exempt from taxation any union cooperative stores, or any persons who sell or buy with the view or purpose of making a profit, or any agents of agricultural associations who buy or sell for a percent beyond the actual expense of agents' salaries and other incidental expenses necessary to conduct the business of the state, county, and district business agencies appointed by these agricultural associations to dispose of their produce and buy their supplies. Code 1858, §§ 547-549 (deriv. Acts 1837-1838, ch. 25, § 1; 1853-1854, ch. 75, §§ 1, 2); Acts 1889, ch. 182, §§ 1, 2; 1901, ch. 87, § 1; Shan., §§ 696-698, 701a2, 702, 703; mod. Code 1932, §§ 1250-1252, 1254-1256; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-5201 -- 67-5203, 67-5205, 67-5207, 67-5208.
(a) Such citizens of this state as are in indigent circumstances, and destitute of visible means of support, unable to procure a livelihood by manual labor, or disabled from labor by bodily injury of any description, may sell taxable articles without paying a tax.
(b) The county legislative body, a majority of the members being present, may, in its discretion, grant to any such person the privilege of hawking or peddling in the county without paying the tax, if the members are of the opinion the applicant ought to have the privilege.
(c) Before the license is issued to such applicant, the applicant shall take an oath, before the county clerk, that the applicant is a citizen of the state, and, if of foreign birth, produce to the county legislative body a copy of the record showing that the applicant has been naturalized, and further swear that the applicant will not, directly or indirectly, vend the goods of any other person, and that the articles to be sold by the applicant shall be exclusively the applicant's own.
(d) All persons living within the state, who are totally blind and who are exempted from paying county privilege and license taxes by the county legislative bodies of the counties in which such persons reside and do business, shall be relieved from all license and privilege taxes due the state for such businesses as such persons shall be engaged in for and during the time for which such persons shall have been relieved of such taxes by the county legislative bodies.
(e) (1) The state, county and district business agents of all agricultural associations organized and incorporated in the state for the advancement and upbuilding of agricultural industry, who are employed by such associations to dispose of the farm products of this state and to buy agricultural implements and other supplies for farmers, without profit, such agents each charging only a sufficient amount on sales and purchase to pay the salary and necessary expenses of their respective agencies, shall not be liable for any license or privilege tax to the state, or any county or municipality of the state, but the same are exempt from such taxation. (2) Subdivision (e)(1) shall not be construed to exempt from taxation any union cooperative stores, or any persons who sell or buy with the view or purpose of making a profit, or any agents of agricultural associations who buy or sell for a percent beyond the actual expense of agents' salaries and other incidental expenses necessary to conduct the business of the state, county, and district business agencies appointed by these agricultural associations to dispose of their produce and buy their supplies.
(1) The state, county and district business agents of all agricultural associations organized and incorporated in the state for the advancement and upbuilding of agricultural industry, who are employed by such associations to dispose of the farm products of this state and to buy agricultural implements and other supplies for farmers, without profit, such agents each charging only a sufficient amount on sales and purchase to pay the salary and necessary expenses of their respective agencies, shall not be liable for any license or privilege tax to the state, or any county or municipality of the state, but the same are exempt from such taxation.
(2) Subdivision (e)(1) shall not be construed to exempt from taxation any union cooperative stores, or any persons who sell or buy with the view or purpose of making a profit, or any agents of agricultural associations who buy or sell for a percent beyond the actual expense of agents' salaries and other incidental expenses necessary to conduct the business of the state, county, and district business agencies appointed by these agricultural associations to dispose of their produce and buy their supplies.
Code 1858, §§ 547-549 (deriv. Acts 1837-1838, ch. 25, § 1; 1853-1854, ch. 75, §§ 1, 2); Acts 1889, ch. 182, §§ 1, 2; 1901, ch. 87, § 1; Shan., §§ 696-698, 701a2, 702, 703; mod. Code 1932, §§ 1250-1252, 1254-1256; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-5201 -- 67-5203, 67-5205, 67-5207, 67-5208.