Tenn. Code Ann. § 67-5-1412 — TN Code / Title 67 / Chapter 5 / Section 67-5-1412
Appeal of county or other local board action to state board authorized
Status: in_force

(a) (1) Any taxpayer, or any owner of property subject to taxation in the state, who is aggrieved by any action taken by the county board of equalization or other local board of equalization has the right to a hearing and determination by the state board of equalization of any complaint made on any of the grounds provided in § 67-5-1407 . At any conference or hearing pursuant to part 15 of this chapter, and in the event there may be duplicate appeals filed on any parcel or should the state board of equalization have reason to believe that representation is not duly authorized, the board may require from any agent, or other representative, written authorization signed by the taxpayer. (2) No agent or other representative shall file an appeal before the county or state boards of equalization without first obtaining written authorization from the taxpayer. (b) (1) The taxpayer or owner must first make complaint and appeal to the local board of equalization unless the taxpayer or owner has not been duly notified by the assessor of property of an increase in the taxpayer's or owner's assessment or change in classification as provided for in § 67-5-508 . (2) Notwithstanding subdivision (b)(1) or any other law to the contrary, a taxpayer or owner may, with the written consent of the assessor, appeal the valuation of industrial and commercial real and tangible personal property to the local board of equalization, or directly to the state board of equalization. A direct appeal to the state board of equalization must be filed before August 1 of the tax year. The taxpayer or owner shall request, in writing via certified mail, return receipt requested, such concurrence from the assessor within ten (10) days after the date the assessment notice for the property is sent, or by June 1 of the tax year, or such other date as may be prescribed by the assessor, but no later than the adjournment date for the regular annual session of the county board of equalization. The request shall state, at a minimum, the name in which the property is assessed, the parcel identification number, the value sought, the basis for the appeal and the name, address, telephone number and fax number of the person requesting the direct appeal. The assessor shall provide such concurrence at least ten (10) days before the adjournment of the county board. If the assessor does not concur with a direct appeal to the state board, and so states in writing at least ten (10) days before the adjournment of the county board of equalization, then the taxpayer or owner shall appeal first to the local board of equalization. If the assessor fails to act upon the taxpayer's or owner's request at least ten (10) days before the adjournment of the county board, then the state board of equalization shall accept the direct appeal of the taxpayer or owner. A taxpayer or owner filing a direct appeal shall attach a copy of the assessor's concurrence to the appeal form filed with the state board, or, if the assessor failed to act timely on a request for a direct appeal, a taxpayer or owner filing a direct appeal shall attach a copy of the written request for the concurrence and a statement that the assessor of property failed to provide a timely response to the request. All direct appeals to the state board under this subdivision (b)(2) shall be filed before August 1 of the tax year. (c) Complaints and appeals to the state board of equalization must be filed in such format as the board may require by rule, and the board may permit the use of electronic filing including electronic verification and signatures. The appellant has the right to withdraw any complaint and appeal at any time before a decision has been entered on the primary issue of the complaint and appeal. (d) The assessor of property or taxing jurisdiction also has the right to appeal from any action of the local board of equalization to the state board of equalization in the same manner as provided in subsections (a)-(c). (e) Appeals to the state board of equalization from action of a local board of equalization must be filed on or before August 1 of the tax year, or within forty-five (45) days of the date notice of the local board action was sent, whichever is later. If notice of an assessment or classification change pursuant to § 67-5-508 was sent to the taxpayer's last known address later than ten (10) days before the adjournment of the local board of equalization, the taxpayer may appeal directly to the state board at any time within forty-five (45) days after the notice was sent. If notice was not sent, the taxpayer may appeal directly to the state board at any time within forty-five (45) days after the tax billing date for the assessment. The taxpayer has the right to a hearing and determination to show reasonable cause for the taxpayer's failure to file an appeal as provided in this section and, upon demonstrating such reasonable cause, the board shall accept such appeal from the taxpayer up to March 1 of the year subsequent to the year in which the time for appeal to the state board began to run. (f) "Taxpayer" as used in this part or part 15 of this chapter, means the owner of the property under appeal or any lessee legally obligated to pay ad valorem taxes for which the property is liable. A lessee obligated to pay some but not all of the taxes for which the property is liable, may appeal the assessment only if the owner consents to the appeal in writing. A property manager, attorney, or other authorized agent may authorize an appeal if the taxpayer has authorized in writing the property manager, attorney, or other authorized agent to do so. Amended by 2020 Tenn. Acts, ch. 521, Secs.s1, s2 eff. 3/6/2020. Acts 1973, ch. 226, § 10; T.C.A., § 67-810; Acts 1986, ch. 585, § 3; 1989, ch. 102, § 1; 1990, ch. 899, § 2; 1991, ch. 161, § 1; 1997 , ch. 160, § 5; 1998, ch. 1066, §§ 4, 5; 2004, ch. 737, § 1; 2005, ch. 480, §§ 1 - 4; 2006, ch. 600, § 1; 2006, ch. 640, §§ 1, 2; 2007 , ch. 51, § 1; 2007 , ch. 98, § 1; 2007 , ch. 111, § 1; 2007 , ch. 132, § 4; 2007 , ch. 133, § 1; 2011 , ch. 32, § 1.
(a) (1) Any taxpayer, or any owner of property subject to taxation in the state, who is aggrieved by any action taken by the county board of equalization or other local board of equalization has the right to a hearing and determination by the state board of equalization of any complaint made on any of the grounds provided in § 67-5-1407 . At any conference or hearing pursuant to part 15 of this chapter, and in the event there may be duplicate appeals filed on any parcel or should the state board of equalization have reason to believe that representation is not duly authorized, the board may require from any agent, or other representative, written authorization signed by the taxpayer. (2) No agent or other representative shall file an appeal before the county or state boards of equalization without first obtaining written authorization from the taxpayer.
(1) Any taxpayer, or any owner of property subject to taxation in the state, who is aggrieved by any action taken by the county board of equalization or other local board of equalization has the right to a hearing and determination by the state board of equalization of any complaint made on any of the grounds provided in § 67-5-1407 . At any conference or hearing pursuant to part 15 of this chapter, and in the event there may be duplicate appeals filed on any parcel or should the state board of equalization have reason to believe that representation is not duly authorized, the board may require from any agent, or other representative, written authorization signed by the taxpayer.
(2) No agent or other representative shall file an appeal before the county or state boards of equalization without first obtaining written authorization from the taxpayer.
(b) (1) The taxpayer or owner must first make complaint and appeal to the local board of equalization unless the taxpayer or owner has not been duly notified by the assessor of property of an increase in the taxpayer's or owner's assessment or change in classification as provided for in § 67-5-508 . (2) Notwithstanding subdivision (b)(1) or any other law to the contrary, a taxpayer or owner may, with the written consent of the assessor, appeal the valuation of industrial and commercial real and tangible personal property to the local board of equalization, or directly to the state board of equalization. A direct appeal to the state board of equalization must be filed before August 1 of the tax year. The taxpayer or owner shall request, in writing via certified mail, return receipt requested, such concurrence from the assessor within ten (10) days after the date the assessment notice for the property is sent, or by June 1 of the tax year, or such other date as may be prescribed by the assessor, but no later than the adjournment date for the regular annual session of the county board of equalization. The request shall state, at a minimum, the name in which the property is assessed, the parcel identification number, the value sought, the basis for the appeal and the name, address, telephone number and fax number of the person requesting the direct appeal. The assessor shall provide such concurrence at least ten (10) days before the adjournment of the county board. If the assessor does not concur with a direct appeal to the state board, and so states in writing at least ten (10) days before the adjournment of the county board of equalization, then the taxpayer or owner shall appeal first to the local board of equalization. If the assessor fails to act upon the taxpayer's or owner's request at least ten (10) days before the adjournment of the county board, then the state board of equalization shall accept the direct appeal of the taxpayer or owner. A taxpayer or owner filing a direct appeal shall attach a copy of the assessor's concurrence to the appeal form filed with the state board, or, if the assessor failed to act timely on a request for a direct appeal, a taxpayer or owner filing a direct appeal shall attach a copy of the written request for the concurrence and a statement that the assessor of property failed to provide a timely response to the request. All direct appeals to the state board under this subdivision (b)(2) shall be filed before August 1 of the tax year.
(1) The taxpayer or owner must first make complaint and appeal to the local board of equalization unless the taxpayer or owner has not been duly notified by the assessor of property of an increase in the taxpayer's or owner's assessment or change in classification as provided for in § 67-5-508 .
(2) Notwithstanding subdivision (b)(1) or any other law to the contrary, a taxpayer or owner may, with the written consent of the assessor, appeal the valuation of industrial and commercial real and tangible personal property to the local board of equalization, or directly to the state board of equalization. A direct appeal to the state board of equalization must be filed before August 1 of the tax year. The taxpayer or owner shall request, in writing via certified mail, return receipt requested, such concurrence from the assessor within ten (10) days after the date the assessment notice for the property is sent, or by June 1 of the tax year, or such other date as may be prescribed by the assessor, but no later than the adjournment date for the regular annual session of the county board of equalization. The request shall state, at a minimum, the name in which the property is assessed, the parcel identification number, the value sought, the basis for the appeal and the name, address, telephone number and fax number of the person requesting the direct appeal. The assessor shall provide such concurrence at least ten (10) days before the adjournment of the county board. If the assessor does not concur with a direct appeal to the state board, and so states in writing at least ten (10) days before the adjournment of the county board of equalization, then the taxpayer or owner shall appeal first to the local board of equalization. If the assessor fails to act upon the taxpayer's or owner's request at least ten (10) days before the adjournment of the county board, then the state board of equalization shall accept the direct appeal of the taxpayer or owner. A taxpayer or owner filing a direct appeal shall attach a copy of the assessor's concurrence to the appeal form filed with the state board, or, if the assessor failed to act timely on a request for a direct appeal, a taxpayer or owner filing a direct appeal shall attach a copy of the written request for the concurrence and a statement that the assessor of property failed to provide a timely response to the request. All direct appeals to the state board under this subdivision (b)(2) shall be filed before August 1 of the tax year.
(c) Complaints and appeals to the state board of equalization must be filed in such format as the board may require by rule, and the board may permit the use of electronic filing including electronic verification and signatures. The appellant has the right to withdraw any complaint and appeal at any time before a decision has been entered on the primary issue of the complaint and appeal.
(d) The assessor of property or taxing jurisdiction also has the right to appeal from any action of the local board of equalization to the state board of equalization in the same manner as provided in subsections (a)-(c).
(e) Appeals to the state board of equalization from action of a local board of equalization must be filed on or before August 1 of the tax year, or within forty-five (45) days of the date notice of the local board action was sent, whichever is later. If notice of an assessment or classification change pursuant to § 67-5-508 was sent to the taxpayer's last known address later than ten (10) days before the adjournment of the local board of equalization, the taxpayer may appeal directly to the state board at any time within forty-five (45) days after the notice was sent. If notice was not sent, the taxpayer may appeal directly to the state board at any time within forty-five (45) days after the tax billing date for the assessment. The taxpayer has the right to a hearing and determination to show reasonable cause for the taxpayer's failure to file an appeal as provided in this section and, upon demonstrating such reasonable cause, the board shall accept such appeal from the taxpayer up to March 1 of the year subsequent to the year in which the time for appeal to the state board began to run.
(f) "Taxpayer" as used in this part or part 15 of this chapter, means the owner of the property under appeal or any lessee legally obligated to pay ad valorem taxes for which the property is liable. A lessee obligated to pay some but not all of the taxes for which the property is liable, may appeal the assessment only if the owner consents to the appeal in writing. A property manager, attorney, or other authorized agent may authorize an appeal if the taxpayer has authorized in writing the property manager, attorney, or other authorized agent to do so.
Amended by 2020 Tenn. Acts, ch. 521, Secs.s1, s2 eff. 3/6/2020.
Acts 1973, ch. 226, § 10; T.C.A., § 67-810; Acts 1986, ch. 585, § 3; 1989, ch. 102, § 1; 1990, ch. 899, § 2; 1991, ch. 161, § 1; 1997 , ch. 160, § 5; 1998, ch. 1066, §§ 4, 5; 2004, ch. 737, § 1; 2005, ch. 480, §§ 1 - 4; 2006, ch. 600, § 1; 2006, ch. 640, §§ 1, 2; 2007 , ch. 51, § 1; 2007 , ch. 98, § 1; 2007 , ch. 111, § 1; 2007 , ch. 132, § 4; 2007 , ch. 133, § 1; 2011 , ch. 32, § 1.
Tenn. Code Ann. § 67-7-110-d-1 — TN Code / Title 67 / Chapter 7 / Section 67-7-110-d-1
2024 Tennessee Code Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) Chapter 7 - SEVERANCE TAXES (§§ 67-7-101 — 67-7-212) Part 1 - COAL SEVERANCE TAX (§§ 67-7-101 — 67-7-110) Section 67-7-110 - [See Note] Apportionment of revenue
Status: in_force

(a) The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed. (b) All revenues collected under this part in a county in which coal products are severed, less an amount of one and one hundred twenty-five thousandths percent (1.125%) of the tax, which shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted by the commissioner to that county in which the coal products were severed for the following specific purposes: one-half (1/2) of all revenues collected shall be used for the educational system or systems of the county, and the remaining one-half (1/2) of all revenues collected shall be used for highway and stream cleaning systems of the county. (c) Any adjustment of taxes, interest or penalty with any county that is deemed necessary in order to correct any error may be made on a subsequent disbursement to that county. (d) [Contingent amendment. See Compiler's Notes.] All of the moneys received from the payment of the assessment levied by § 67-7-104(b) shall be transferred to the treasurer for deposit in the coal mining protection fund, created by § 59-8-132 , to be used for the administration and enforcement of the requirements of the Primacy and Reclamation Act of Tennessee, compiled in title 59, chapter 8, part 1. Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023, which provides that subsection (d) is effective on the effective date of the secretary of the interior's approval of the state's exercise of primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries. Amended by 2021 Tenn. Acts, ch. 548, s 14, eff. eight months immediately following the receipt of notification from the secretary of the interior that this state has been approved to exercise primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries. Amended by 2018 Tenn. Acts, ch. 839, s 41, eff. eight (8) months immediately following the receipt of notification from the secretary of the interior that this state has been approved to exercise primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries. Acts 1972, ch. 795, §§ 1, 5; 1973, ch. 96, §§ 1, 5; 1976, ch. 641, § 2; 1980, ch. 912, § 2; T.C.A., §§ 67-5901, 67-5905; Acts 1984, ch. 837, § 9; 2003 , ch. 355, § 45; 2005, ch. 500, § 8; 2006, ch. 989, § 13; 2009 , ch. 138, § 2. This section is set out more than once due to postponed, multiple, or conflicting amendments.
(a) The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed.
(b) All revenues collected under this part in a county in which coal products are severed, less an amount of one and one hundred twenty-five thousandths percent (1.125%) of the tax, which shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted by the commissioner to that county in which the coal products were severed for the following specific purposes: one-half (1/2) of all revenues collected shall be used for the educational system or systems of the county, and the remaining one-half (1/2) of all revenues collected shall be used for highway and stream cleaning systems of the county.
(c) Any adjustment of taxes, interest or penalty with any county that is deemed necessary in order to correct any error may be made on a subsequent disbursement to that county.
(d) [Contingent amendment. See Compiler's Notes.] All of the moneys received from the payment of the assessment levied by § 67-7-104(b) shall be transferred to the treasurer for deposit in the coal mining protection fund, created by § 59-8-132 , to be used for the administration and enforcement of the requirements of the Primacy and Reclamation Act of Tennessee, compiled in title 59, chapter 8, part 1.
Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023, which provides that subsection (d) is effective on the effective date of the secretary of the interior's approval of the state's exercise of primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.
Amended by 2021 Tenn. Acts, ch. 548, s 14, eff. eight months immediately following the receipt of notification from the secretary of the interior that this state has been approved to exercise primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.
Amended by 2018 Tenn. Acts, ch. 839, s 41, eff. eight (8) months immediately following the receipt of notification from the secretary of the interior that this state has been approved to exercise primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.
Acts 1972, ch. 795, §§ 1, 5; 1973, ch. 96, §§ 1, 5; 1976, ch. 641, § 2; 1980, ch. 912, § 2; T.C.A., §§ 67-5901, 67-5905; Acts 1984, ch. 837, § 9; 2003 , ch. 355, § 45; 2005, ch. 500, § 8; 2006, ch. 989, § 13; 2009 , ch. 138, § 2.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Tenn. Code Ann. § 67-1-1625 — TN Code / Title 67 / Chapter 1 / Section 67-1-1625
Willful failure of collector to pay over - Felony
Status: in_force

(a) (1) Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony. (2) It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense. (3) Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years. (b) "Tax collector," as used in this section, includes and embraces all persons entrusted with the collection of the public revenue. Acts 1867-1868, ch. 79, § 14; Shan., § 964; Code 1932, § 1673; modified; T.C.A. (orig. ed.), § 67-1426; Acts 1989, ch. 591, §§ 1, 6.
(a) (1) Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony. (2) It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense. (3) Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years.
(1) Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony.
(2) It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense.
(3) Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years.
(b) "Tax collector," as used in this section, includes and embraces all persons entrusted with the collection of the public revenue.
Acts 1867-1868, ch. 79, § 14; Shan., § 964; Code 1932, § 1673; modified; T.C.A. (orig. ed.), § 67-1426; Acts 1989, ch. 591, §§ 1, 6.
Tenn. Code Ann. § 67-5-1316 — TN Code / Title 67 / Chapter 5 / Section 67-5-1316
Filing of return
Status: in_force

Every taxpayer liable for the assessment imposed by this part shall file with the comptroller of the treasury on such form as the comptroller of the treasury may prescribe an accurate and complete return, signed by the taxpayer, or the taxpayer's president or other company official under penalty of perjury. The comptroller of the treasury shall have the authority to require additional information to be filed. The comptroller of the treasury, in the comptroller's discretion, may establish a program which will allow for the required information to be filed electronically. Acts 1973, ch. 226, § 11; T.C.A., § 67-916; Acts 2004, ch. 656, § 4.
Every taxpayer liable for the assessment imposed by this part shall file with the comptroller of the treasury on such form as the comptroller of the treasury may prescribe an accurate and complete return, signed by the taxpayer, or the taxpayer's president or other company official under penalty of perjury. The comptroller of the treasury shall have the authority to require additional information to be filed. The comptroller of the treasury, in the comptroller's discretion, may establish a program which will allow for the required information to be filed electronically.
Acts 1973, ch. 226, § 11; T.C.A., § 67-916; Acts 2004, ch. 656, § 4.
Tenn. Code Ann. § 67-4-2604 — TN Code / Title 67 / Chapter 4 / Section 67-4-2604
Submission of information
Status: in_force

(a) Not later than fifteen (15) calendar days after the end of each calendar month, each licensed agent shall submit information that the commissioner requires to facilitate compliance with this part, including, but not limited to, a list by brand family of the total number of cigarettes, or, in the case of roll your own, the equivalent stick count, for which the licensed agent affixed stamps during the previous calendar month or otherwise paid the tax due for the cigarettes. The report shall further include all cigarettes received and sold during the prior month, even if cigarettes were previously stamped by another licensed agent. The licensed agent shall maintain, and make available to the commissioner, all invoices and documentation of sales of all cigarettes and any other information relied upon in reporting to the commissioner for a period of seven (7) years. (b) The commissioner is authorized to disclose to the attorney general and reporter any information received under this part and requested by the attorney general and reporter for purposes of determining compliance with and enforcing this part. The commissioner and attorney general and reporter shall share with each other the information received under this part, and may share such information with other federal, state or local agencies only for purposes of enforcement of this part, title 47, chapter 31, or corresponding laws of other states. Additionally, the commissioner and attorney general and reporter may share information pursuant to § 67-4-1028(a) . The attorney general and reporter is authorized to disclose to a cigarette or roll your own manufacturer any information that has been provided by a licensed agent as required by this section regarding the purchases from that manufacturer on which tax stamps have been applied or the tax otherwise paid, so long as the recipient agrees to execute a document satisfactory to the attorney general and reporter that protects the confidential nature of such information. (c) The attorney general and reporter may require at any time from the nonparticipating manufacturer proof, from the financial institution in which such manufacturer has established a qualified escrow fund for the purpose of compliance with § 47-31-103 , of the amount of money in such fund, exclusive of interest, the amount and date of each deposit to such fund, and the amount and date of each withdrawal from such fund. (d) In addition to the information required to be submitted pursuant to § 67-4-2602 or this section, the commissioner may require a licensed agent or tobacco product manufacturer to submit any additional information including, but not limited to, samples of the packaging or labeling of each brand family, as is necessary to enable the commissioner to determine whether a tobacco product manufacturer is in compliance with this part. (e) The commissioner may, in addition to any other law, impose and collect a monetary penalty not to exceed one hundred dollars ($100) per day for the failure of a distributor or wholesaler to timely or accurately comply with this section. Any monetary penalty collected pursuant to this section shall be deposited in the general fund. The submission in a report of a false statement under this chapter by a licensed agent is an offense punishable as a Class E felony. (f) The commissioner may, in accordance with the procedure set forth in § 67-4-1016 , and in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, suspend or revoke the license of an agent for knowingly filing false licensed distributor reports. Amended by 2014 Tenn. Acts, ch. 749, Secs.s 8, s 11 eff. 4/22/2014. Acts 2003 , ch. 294, § 5; 2007 , ch. 602, § 179; 2009 , ch. 340, §§ 1, 2; 2010 , ch. 707, § 1.
(a) Not later than fifteen (15) calendar days after the end of each calendar month, each licensed agent shall submit information that the commissioner requires to facilitate compliance with this part, including, but not limited to, a list by brand family of the total number of cigarettes, or, in the case of roll your own, the equivalent stick count, for which the licensed agent affixed stamps during the previous calendar month or otherwise paid the tax due for the cigarettes. The report shall further include all cigarettes received and sold during the prior month, even if cigarettes were previously stamped by another licensed agent. The licensed agent shall maintain, and make available to the commissioner, all invoices and documentation of sales of all cigarettes and any other information relied upon in reporting to the commissioner for a period of seven (7) years.
(b) The commissioner is authorized to disclose to the attorney general and reporter any information received under this part and requested by the attorney general and reporter for purposes of determining compliance with and enforcing this part. The commissioner and attorney general and reporter shall share with each other the information received under this part, and may share such information with other federal, state or local agencies only for purposes of enforcement of this part, title 47, chapter 31, or corresponding laws of other states. Additionally, the commissioner and attorney general and reporter may share information pursuant to § 67-4-1028(a) . The attorney general and reporter is authorized to disclose to a cigarette or roll your own manufacturer any information that has been provided by a licensed agent as required by this section regarding the purchases from that manufacturer on which tax stamps have been applied or the tax otherwise paid, so long as the recipient agrees to execute a document satisfactory to the attorney general and reporter that protects the confidential nature of such information.
(c) The attorney general and reporter may require at any time from the nonparticipating manufacturer proof, from the financial institution in which such manufacturer has established a qualified escrow fund for the purpose of compliance with § 47-31-103 , of the amount of money in such fund, exclusive of interest, the amount and date of each deposit to such fund, and the amount and date of each withdrawal from such fund.
(d) In addition to the information required to be submitted pursuant to § 67-4-2602 or this section, the commissioner may require a licensed agent or tobacco product manufacturer to submit any additional information including, but not limited to, samples of the packaging or labeling of each brand family, as is necessary to enable the commissioner to determine whether a tobacco product manufacturer is in compliance with this part.
(e) The commissioner may, in addition to any other law, impose and collect a monetary penalty not to exceed one hundred dollars ($100) per day for the failure of a distributor or wholesaler to timely or accurately comply with this section. Any monetary penalty collected pursuant to this section shall be deposited in the general fund. The submission in a report of a false statement under this chapter by a licensed agent is an offense punishable as a Class E felony.
(f) The commissioner may, in accordance with the procedure set forth in § 67-4-1016 , and in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, suspend or revoke the license of an agent for knowingly filing false licensed distributor reports.
Amended by 2014 Tenn. Acts, ch. 749, Secs.s 8, s 11 eff. 4/22/2014.
Acts 2003 , ch. 294, § 5; 2007 , ch. 602, § 179; 2009 , ch. 340, §§ 1, 2; 2010 , ch. 707, § 1.
Tenn. Code Ann. § 67-4-2103 — TN Code / Title 67 / Chapter 4 / Section 67-4-2103
Corporations subject to tax - Exemptions
Status: in_force

(a) The supervision and collection of the tax imposed by this part is under the direction of the department of revenue, and the department has the authority and power to prescribe forms upon which entities liable for the tax imposed shall make reports of such facts and information as will enable the commissioner to ascertain the correctness of the amount reported and paid by such entities. (b) The commissioner may, within the commissioner's discretion, require any taxpayer to file with its Tennessee franchise tax return, a copy of the federal tax forms filed with the internal revenue service for the same tax year. (c) All persons subject to the tax imposed by this part shall register with the department of revenue by completing and filing a registration information form prescribed by the department. Such form shall be filed with the department within sixty (60) days after July 1, 1999, or within fifteen (15) days after the date the person becomes subject to the tax, whichever date occurs last; provided, that persons registered under prior law, or who have filed a return under prior law, are not required to register for the tax imposed by this part. (d) Notwithstanding any law to the contrary, except as otherwise provided in this subsection (d), for tax years beginning on or after January 1, 2004, a taxpayer that is a member of an affiliated group or a financial institution affiliated group may elect to compute its net worth on a consolidated basis; provided, that, upon such election, each member of the group shall be required to compute its net worth on a consolidated basis. However, such election shall not be allowed, unless each member of the group closes its taxable year on the same date, except that the election shall be allowed when a member exits the group during the taxable year due to a change in ownership, merger, or liquidation of the member, in which case the member exiting the group shall be excluded from the group and shall compute its net worth as otherwise provided in this part. (e) If a taxpayer joins an affiliated group or financial institution affiliated group and the group has elected to compute its net worth on a consolidated basis, the taxpayer joining the group shall be bound by the group's election. (f) If an affiliated group does not qualify as a financial institution affiliated group but contains a member that is classified as a financial institution based solely on the fact that the member generates more than fifty percent (50%) of its gross income from conducting the business of a financial institution, then any such member shall calculate its net worth base using the apportionment methodology applicable to the entire group. (g) A taxpayer electing to compute its net worth on a consolidated basis shall make such election by filing a group registration form with the department and providing such information as may be reasonably required by the commissioner on or before the due date of the tax return for the period for which such election is to take effect. If a member of an affiliated group or a financial institution affiliated group enters or leaves the group at any time during the tax year, the department shall be advised by filing an amended group registration form and providing such information as the commissioner may reasonably require on or before the due date of the tax return for the period during which such event occurs. The election of an affiliated group to compute its net worth on a consolidated basis shall not be terminated solely as a result of the taxpayer's failure to advise the department of members entering or leaving the group. (h) Once a taxpayer elects to compute its net worth on a consolidated basis, such election shall remain in effect for a minimum of five (5) tax years and thereafter until revoked. The affiliated group may revoke such election after the minimum period by filing a group registration revocation form with the department and providing such information as the commissioner may reasonably require on or before the due date of the tax return for the period during which such election is to be revoked. (i) The commissioner is authorized to accept a late election, a late revocation of an election, or to permit an early revocation of an election to compute net worth on a consolidated basis, if the commissioner determines that there is a good and reasonable cause for such action. For tax returns filed for periods beginning January 1, 2004, and ending on or before December 31, 2006, an affiliated group shall be allowed to compute its net worth on a consolidated basis by filing an amended return along with a group registration form and such information as may be reasonably required by the commissioner. (j) (1) Upon written request by the taxpayer making the election under subsection (d), the commissioner is authorized, in the commissioner's discretion, to allow the exclusion of one (1) or more persons that would otherwise be members of the taxpayer's affiliated group, if the commissioner determines that: (A) (i) Such persons are included in the taxpayer's affiliated group solely by virtue of a direct or indirect interest and are so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such persons were included as members; or (ii) Such person has a direct or indirect interest in both the taxpayer and one or more persons described in subdivision (j)(1)(A)(i) and is so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such person was included as a member; and (B) The exclusion of such persons from the affiliated group would result in a fair representation of the affiliated group's consolidated net worth. (2) Such written request shall provide such information as may be reasonably required by the commissioner and shall be submitted on or before the due date of the tax return for the period for which such exclusion is to take effect. The commissioner is authorized to accept a late request if the commissioner determines that there is a good and reasonable cause for such action. If the commissioner allows the exclusion of persons from the taxpayer's affiliated group under subdivision (j)(1), all members of the taxpayer's affiliated group shall be bound by such exclusion. Acts 1999, ch. 406, § 4; 2004, ch. 932, § 4; 2005, ch. 499, § 80; 2012 , ch. 842, § 6.
(a) The supervision and collection of the tax imposed by this part is under the direction of the department of revenue, and the department has the authority and power to prescribe forms upon which entities liable for the tax imposed shall make reports of such facts and information as will enable the commissioner to ascertain the correctness of the amount reported and paid by such entities.
(b) The commissioner may, within the commissioner's discretion, require any taxpayer to file with its Tennessee franchise tax return, a copy of the federal tax forms filed with the internal revenue service for the same tax year.
(c) All persons subject to the tax imposed by this part shall register with the department of revenue by completing and filing a registration information form prescribed by the department. Such form shall be filed with the department within sixty (60) days after July 1, 1999, or within fifteen (15) days after the date the person becomes subject to the tax, whichever date occurs last; provided, that persons registered under prior law, or who have filed a return under prior law, are not required to register for the tax imposed by this part.
(d) Notwithstanding any law to the contrary, except as otherwise provided in this subsection (d), for tax years beginning on or after January 1, 2004, a taxpayer that is a member of an affiliated group or a financial institution affiliated group may elect to compute its net worth on a consolidated basis; provided, that, upon such election, each member of the group shall be required to compute its net worth on a consolidated basis. However, such election shall not be allowed, unless each member of the group closes its taxable year on the same date, except that the election shall be allowed when a member exits the group during the taxable year due to a change in ownership, merger, or liquidation of the member, in which case the member exiting the group shall be excluded from the group and shall compute its net worth as otherwise provided in this part.
(e) If a taxpayer joins an affiliated group or financial institution affiliated group and the group has elected to compute its net worth on a consolidated basis, the taxpayer joining the group shall be bound by the group's election.
(f) If an affiliated group does not qualify as a financial institution affiliated group but contains a member that is classified as a financial institution based solely on the fact that the member generates more than fifty percent (50%) of its gross income from conducting the business of a financial institution, then any such member shall calculate its net worth base using the apportionment methodology applicable to the entire group.
(g) A taxpayer electing to compute its net worth on a consolidated basis shall make such election by filing a group registration form with the department and providing such information as may be reasonably required by the commissioner on or before the due date of the tax return for the period for which such election is to take effect. If a member of an affiliated group or a financial institution affiliated group enters or leaves the group at any time during the tax year, the department shall be advised by filing an amended group registration form and providing such information as the commissioner may reasonably require on or before the due date of the tax return for the period during which such event occurs. The election of an affiliated group to compute its net worth on a consolidated basis shall not be terminated solely as a result of the taxpayer's failure to advise the department of members entering or leaving the group.
(h) Once a taxpayer elects to compute its net worth on a consolidated basis, such election shall remain in effect for a minimum of five (5) tax years and thereafter until revoked. The affiliated group may revoke such election after the minimum period by filing a group registration revocation form with the department and providing such information as the commissioner may reasonably require on or before the due date of the tax return for the period during which such election is to be revoked.
(i) The commissioner is authorized to accept a late election, a late revocation of an election, or to permit an early revocation of an election to compute net worth on a consolidated basis, if the commissioner determines that there is a good and reasonable cause for such action. For tax returns filed for periods beginning January 1, 2004, and ending on or before December 31, 2006, an affiliated group shall be allowed to compute its net worth on a consolidated basis by filing an amended return along with a group registration form and such information as may be reasonably required by the commissioner.
(j) (1) Upon written request by the taxpayer making the election under subsection (d), the commissioner is authorized, in the commissioner's discretion, to allow the exclusion of one (1) or more persons that would otherwise be members of the taxpayer's affiliated group, if the commissioner determines that: (A) (i) Such persons are included in the taxpayer's affiliated group solely by virtue of a direct or indirect interest and are so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such persons were included as members; or (ii) Such person has a direct or indirect interest in both the taxpayer and one or more persons described in subdivision (j)(1)(A)(i) and is so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such person was included as a member; and (B) The exclusion of such persons from the affiliated group would result in a fair representation of the affiliated group's consolidated net worth. (2) Such written request shall provide such information as may be reasonably required by the commissioner and shall be submitted on or before the due date of the tax return for the period for which such exclusion is to take effect. The commissioner is authorized to accept a late request if the commissioner determines that there is a good and reasonable cause for such action. If the commissioner allows the exclusion of persons from the taxpayer's affiliated group under subdivision (j)(1), all members of the taxpayer's affiliated group shall be bound by such exclusion.
(1) Upon written request by the taxpayer making the election under subsection (d), the commissioner is authorized, in the commissioner's discretion, to allow the exclusion of one (1) or more persons that would otherwise be members of the taxpayer's affiliated group, if the commissioner determines that: (A) (i) Such persons are included in the taxpayer's affiliated group solely by virtue of a direct or indirect interest and are so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such persons were included as members; or (ii) Such person has a direct or indirect interest in both the taxpayer and one or more persons described in subdivision (j)(1)(A)(i) and is so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such person was included as a member; and (B) The exclusion of such persons from the affiliated group would result in a fair representation of the affiliated group's consolidated net worth.
(A) (i) Such persons are included in the taxpayer's affiliated group solely by virtue of a direct or indirect interest and are so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such persons were included as members; or (ii) Such person has a direct or indirect interest in both the taxpayer and one or more persons described in subdivision (j)(1)(A)(i) and is so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such person was included as a member; and
(i) Such persons are included in the taxpayer's affiliated group solely by virtue of a direct or indirect interest and are so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such persons were included as members; or
(ii) Such person has a direct or indirect interest in both the taxpayer and one or more persons described in subdivision (j)(1)(A)(i) and is so operationally remote from the taxpayer that the taxpayer would be unable to obtain the information necessary to calculate the net worth of the group if such person was included as a member; and
(B) The exclusion of such persons from the affiliated group would result in a fair representation of the affiliated group's consolidated net worth.
(2) Such written request shall provide such information as may be reasonably required by the commissioner and shall be submitted on or before the due date of the tax return for the period for which such exclusion is to take effect. The commissioner is authorized to accept a late request if the commissioner determines that there is a good and reasonable cause for such action. If the commissioner allows the exclusion of persons from the taxpayer's affiliated group under subdivision (j)(1), all members of the taxpayer's affiliated group shall be bound by such exclusion.
Acts 1999, ch. 406, § 4; 2004, ch. 932, § 4; 2005, ch. 499, § 80; 2012 , ch. 842, § 6.
Tenn. Code Ann. § 67-6-703 — TN Code / Title 67 / Chapter 6 / Section 67-6-703
Priority of county levy
Status: in_force

(a) (1) The levy of the tax by a county shall preclude, to the extent of the county tax, any city or town within such county from levying the tax, but a city or town shall at any time have the right to levy the tax at a rate equal to the difference between the county tax and the maximum rate authorized in this chapter. For cities and towns having territory in more than one (1) county, "cities and towns" means that part of their territory in which they are not precluded by a county tax. (2) Cities and towns having territory in more than one (1) county may levy the tax throughout the entire city or town at a rate equal to the difference between the lowest operative rate of any county in which the city is located and the maximum rate authorized in this chapter; provided, that if such rate levied should cause the total tax rate levied within any one (1) county in which the city or town is located to exceed the maximum rate authorized by this part, then only so much of the city or town levy as equals the difference between the county tax and the maximum rate authorized by this part shall become effective in the territory of the city or town located in such county. Nothing in this subdivision (a)(2) shall in any manner affect the priority of any county levy; provided, that nothing in this part shall permit any rate above the maximum rate authorized by this part to become effective. (b) If an ordinance levying the tax authorized by this part is adopted by a city or town prior to adoption of the tax by the county in which the city or town is located, the effectiveness of the ordinance shall be suspended for a period of forty (40) days beyond the date on which it would otherwise be effective under the charter of the city or town. If during this forty-day period, the county legislative body adopts a resolution to levy the tax at least equal to the rate provided in such ordinance, the effectiveness of the ordinance shall be further suspended until it is determined whether the county tax is to be operative, as provided in § 67-6-706 . If the county tax becomes operative by approval of the voters as provided in § 67-6-706 , the ordinance shall be null and void, but if the county tax does not become operative, the ordinance shall become effective on the same date that the county tax is determined to be nonoperative, and the election required by § 67-6-706 shall be held. After initial adoption of the tax by a county or a city or town therein, the tax rate may be increased by a city, town or county under the same procedure. If the tax levied by a county legislative body is finally determined to be nonoperative, such action shall not preclude subsequent action by the county to adopt the tax at a rate at least equal to the city or town tax rate, in which event the city or town tax shall cease to be effective; provided, that the city or town shall receive from the county tax the same amounts as would have been received from the city or town tax until the end of the current fiscal year of the city or town. Acts 1963, ch. 329, § 3; 1968, ch. 488, § 2; T.C.A., § 67-3051; Acts 1986, ch. 785, § 1.
(a) (1) The levy of the tax by a county shall preclude, to the extent of the county tax, any city or town within such county from levying the tax, but a city or town shall at any time have the right to levy the tax at a rate equal to the difference between the county tax and the maximum rate authorized in this chapter. For cities and towns having territory in more than one (1) county, "cities and towns" means that part of their territory in which they are not precluded by a county tax. (2) Cities and towns having territory in more than one (1) county may levy the tax throughout the entire city or town at a rate equal to the difference between the lowest operative rate of any county in which the city is located and the maximum rate authorized in this chapter; provided, that if such rate levied should cause the total tax rate levied within any one (1) county in which the city or town is located to exceed the maximum rate authorized by this part, then only so much of the city or town levy as equals the difference between the county tax and the maximum rate authorized by this part shall become effective in the territory of the city or town located in such county. Nothing in this subdivision (a)(2) shall in any manner affect the priority of any county levy; provided, that nothing in this part shall permit any rate above the maximum rate authorized by this part to become effective.
(1) The levy of the tax by a county shall preclude, to the extent of the county tax, any city or town within such county from levying the tax, but a city or town shall at any time have the right to levy the tax at a rate equal to the difference between the county tax and the maximum rate authorized in this chapter. For cities and towns having territory in more than one (1) county, "cities and towns" means that part of their territory in which they are not precluded by a county tax.
(2) Cities and towns having territory in more than one (1) county may levy the tax throughout the entire city or town at a rate equal to the difference between the lowest operative rate of any county in which the city is located and the maximum rate authorized in this chapter; provided, that if such rate levied should cause the total tax rate levied within any one (1) county in which the city or town is located to exceed the maximum rate authorized by this part, then only so much of the city or town levy as equals the difference between the county tax and the maximum rate authorized by this part shall become effective in the territory of the city or town located in such county. Nothing in this subdivision (a)(2) shall in any manner affect the priority of any county levy; provided, that nothing in this part shall permit any rate above the maximum rate authorized by this part to become effective.
(b) If an ordinance levying the tax authorized by this part is adopted by a city or town prior to adoption of the tax by the county in which the city or town is located, the effectiveness of the ordinance shall be suspended for a period of forty (40) days beyond the date on which it would otherwise be effective under the charter of the city or town. If during this forty-day period, the county legislative body adopts a resolution to levy the tax at least equal to the rate provided in such ordinance, the effectiveness of the ordinance shall be further suspended until it is determined whether the county tax is to be operative, as provided in § 67-6-706 . If the county tax becomes operative by approval of the voters as provided in § 67-6-706 , the ordinance shall be null and void, but if the county tax does not become operative, the ordinance shall become effective on the same date that the county tax is determined to be nonoperative, and the election required by § 67-6-706 shall be held. After initial adoption of the tax by a county or a city or town therein, the tax rate may be increased by a city, town or county under the same procedure. If the tax levied by a county legislative body is finally determined to be nonoperative, such action shall not preclude subsequent action by the county to adopt the tax at a rate at least equal to the city or town tax rate, in which event the city or town tax shall cease to be effective; provided, that the city or town shall receive from the county tax the same amounts as would have been received from the city or town tax until the end of the current fiscal year of the city or town.
Acts 1963, ch. 329, § 3; 1968, ch. 488, § 2; T.C.A., § 67-3051; Acts 1986, ch. 785, § 1.
Tenn. Code Ann. § 67-6-203 — TN Code / Title 67 / Chapter 6 / Section 67-6-203
Property used, consumed, distributed or stored
Status: in_force

(a) A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item or article of tangible personal property when the tangible personal property is not sold, but is used, consumed, distributed, or stored for use or consumption in this state; provided, that there shall be no duplication of the tax. (b) A tax, which shall be paid by the distributor, is also levied at the rate set out in subsection (a) on the value of catalogues, advertising fliers, or other advertising publications distributed to residents of Tennessee; provided, that this tax shall not be duplicative of a sales or use tax otherwise collected on such publications. "Distributor" does not include the commercial printer or mailer of any such catalogues, advertising fliers, or other advertising publications; nor shall nexus to a taxpayer be established through a relationship with a commercial printer or mailer having a presence in Tennessee; nor shall the commercial printer or mailer have the obligation of collecting any such tax. (c) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-202 , 67-6-204 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) . (d) A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 on the repairing of tangible personal property or computer software, the laundering or dry cleaning of tangible personal property, the installing of tangible personal property that remains tangible personal property after installation, and the installing of computer software, when such repair, cleaning, or installation occurs at a place of business outside this state and the serviced tangible personal property or computer software is delivered by the seller to the purchaser or the purchaser's designee within the physical limits of this state or to a carrier for delivery to a place inside the physical limits of this state for use or consumption in this state. Amended by 2023 Tenn. Acts, ch. 377, s 26, eff. 7/1/2024. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. 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(b); Acts 1984 (Ex. Sess.), ch. 8, § 2; 1985, ch. 356, § 3; 1991, ch. 29, § 2; 1992, ch. 529, § 2; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4c; 2003 , ch. 357, §§ 4, 22; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 71, 140, 187; 2009 , ch. 530, §§ 35, 38; 2011 , ch. 72, §§ 1, 4; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
(a) A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item or article of tangible personal property when the tangible personal property is not sold, but is used, consumed, distributed, or stored for use or consumption in this state; provided, that there shall be no duplication of the tax.
(b) A tax, which shall be paid by the distributor, is also levied at the rate set out in subsection (a) on the value of catalogues, advertising fliers, or other advertising publications distributed to residents of Tennessee; provided, that this tax shall not be duplicative of a sales or use tax otherwise collected on such publications. "Distributor" does not include the commercial printer or mailer of any such catalogues, advertising fliers, or other advertising publications; nor shall nexus to a taxpayer be established through a relationship with a commercial printer or mailer having a presence in Tennessee; nor shall the commercial printer or mailer have the obligation of collecting any such tax.
(c) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-202 , 67-6-204 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) .
(d) A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 on the repairing of tangible personal property or computer software, the laundering or dry cleaning of tangible personal property, the installing of tangible personal property that remains tangible personal property after installation, and the installing of computer software, when such repair, cleaning, or installation occurs at a place of business outside this state and the serviced tangible personal property or computer software is delivered by the seller to the purchaser or the purchaser's designee within the physical limits of this state or to a carrier for delivery to a place inside the physical limits of this state for use or consumption in this state.
Amended by 2023 Tenn. Acts, ch. 377, s 26, eff. 7/1/2024.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
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(b); Acts 1984 (Ex. Sess.), ch. 8, § 2; 1985, ch. 356, § 3; 1991, ch. 29, § 2; 1992, ch. 529, § 2; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4c; 2003 , ch. 357, §§ 4, 22; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 71, 140, 187; 2009 , ch. 530, §§ 35, 38; 2011 , ch. 72, §§ 1, 4; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
Tenn. Code Ann. § 67-4-2904 — TN Code / Title 67 / Chapter 4 / Section 67-4-2904
New development declared to be a locally taxable privilege
Status: in_force

(a) Engaging in the act of development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part. (b) The resolution or ordinance levying the tax must be adopted by a two-thirds (2/3) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings. The resolution or ordinance adopted at the first meeting must be identical to the resolution or ordinance voted upon at the second meeting. Amended by 2024 Tenn. Acts, ch. 990,s 4, eff. 5/21/2024. Acts 2006, ch. 953, § 1.
(a) Engaging in the act of development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part.
(b) The resolution or ordinance levying the tax must be adopted by a two-thirds (2/3) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings. The resolution or ordinance adopted at the first meeting must be identical to the resolution or ordinance voted upon at the second meeting.
Amended by 2024 Tenn. Acts, ch. 990,s 4, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-5-1012 — TN Code / Title 67 / Chapter 5 / Section 67-5-1012
Change in classification of land - Referendum
Status: in_force

(a) In counties having a population according to the 1980 federal census or any subsequent federal census of not less than fourteen thousand nine hundred (14,900) nor more than fourteen thousand nine hundred twenty-five (14,925), §§ 67-5-1002(5) , 67-5-1003(3) and 67-5-1004(7) , concerning the maximum limit of acreage available for any one (1) owner under this part, shall operate to change the classification of any land which has been classified under this part prior to July 1, 1984. (b) This section shall have no effect unless it is approved by a two-thirds (2/3) vote of the county legislative body of any county to which it may apply. Its approval or nonapproval shall be proclaimed by the presiding officer of the county legislative body and certified by the presiding officer to the secretary of state. Acts 1985, ch. 199, §§ 1, 3; T.C.A., § 67-5-1050 .
(a) In counties having a population according to the 1980 federal census or any subsequent federal census of not less than fourteen thousand nine hundred (14,900) nor more than fourteen thousand nine hundred twenty-five (14,925), §§ 67-5-1002(5) , 67-5-1003(3) and 67-5-1004(7) , concerning the maximum limit of acreage available for any one (1) owner under this part, shall operate to change the classification of any land which has been classified under this part prior to July 1, 1984.
(b) This section shall have no effect unless it is approved by a two-thirds (2/3) vote of the county legislative body of any county to which it may apply. Its approval or nonapproval shall be proclaimed by the presiding officer of the county legislative body and certified by the presiding officer to the secretary of state.
Acts 1985, ch. 199, §§ 1, 3; T.C.A., § 67-5-1050 .
Tenn. Code Ann. § 67-4-311 — TN Code / Title 67 / Chapter 4 / Section 67-4-311
Obtaining evidence
Status: in_force

The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, including a local collector of a tax due the state, under any law of this state, for any taxes due the state. Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1978, ch. 839, § 18; T.C.A. (orig. ed.), § 67-4321.
The commissioner is authorized to examine any book, paper, record, or other data belonging to a person, including a local collector of a tax due the state under any law of this state, under chapter 1, part 14 of this title, in order to ascertain the liability of a person, including a local collector of a tax due the state, under any law of this state, for any taxes due the state.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1978, ch. 839, § 18; T.C.A. (orig. ed.), § 67-4321.
Tenn. Code Ann. § 67-5-501 — TN Code / Title 67 / Chapter 5 / Section 67-5-501
Definitions
Status: in_force

For purposes of classification and assessment of property: (1) "All other tangible personal property" includes all tangible personal property, including that used in agriculture, except public utility tangible personal property and commercial and industrial tangible personal property; (2) "Commercial and industrial tangible personal property" includes personal property, such as goods, chattels and other articles of value that are capable of manual or physical possession, and machinery and equipment that are: (A) Used essentially and principally for the commercial or industrial purposes or processes for which they are intended; and (B) If affixed or attached to real property, can be detached without material injury to such real property; (3) "Farm property" includes all real property that is used, or held for use, in agriculture as defined in §§ 1-3-105 and 43-1-113 , including, but not limited to, growing crops, pastures, orchards, nurseries, plants, trees, timber, raising livestock or poultry, or the production of raw dairy products, and acreage used for recreational purposes by clubs, including golf course playing hole improvements; (4) "Industrial and commercial property" includes all property of every kind used, directly or indirectly, or held for use, for any commercial, mining, industrial, manufacturing, trade, professional, club whether public or private, nonexempt lodge, business, or similar purpose, whether conducted for profit or not. All real property that is used, or held for use, for dwelling purposes that contains two (2) or more rental units is hereby defined and shall be classified as "industrial and commercial property"; (5) "Intangible personal property" includes personal property, such as money, any evidence of debt owed to a taxpayer, any evidence of ownership in a corporation or other business organization having multiple owners, and all other forms of property, the value of which is expressed in terms of what the property represents rather than its own intrinsic worth. "Intangible personal property" includes all personal property not defined as "tangible personal property"; (6) "Modern market telecommunications provider" means: (A) An incumbent local exchange telephone company that elects market regulation pursuant to § 65-5-109 ; (B) A telephone cooperative organized pursuant to § 65-29-102 ; or (C) A nongovernmental entity or separate operating division within the entity if the business activity of the entity or division is limited to providing: (i) Competitive local exchange telephone services; or (ii) Interconnected voice over internet protocol services; (7) "Movable structure" includes a mobile home or such other movable structure that is constructed as a trailer or semitrailer and designed to either be towed along the highways or to be parked off the highways, and that may be used, temporarily or permanently, as a residence, apartment, office, storehouse, warehouse, or for any other commercial or industrial purpose; (8) "Personal property" includes every species and character of property that is not classified as real property; (9) "Public utility property" includes all property of every kind, whether owned or leased, and used, or held for use, directly or indirectly in the operation of a public utility, which includes, but is not necessarily limited to, the following business entities, whether corporate or otherwise: (A) Railroad companies; (B) Telephone companies other than the following: (i) Companies providing cellular telephone service as defined in § 65-4-101(6)(A)(vi) ; (ii) Companies providing radio common carrier service as defined in § 65-30-103 ; (iii) Companies providing long distance telephone service; and (iv) Modern market telecommunications providers; (C) Freight and private car companies that are defined as any business, other than a railroad company, that owns, uses, furnishes, leases, rents or operates to, from, through, in or across this state or any part thereof any kind of railroad car, including, but not necessarily limited to, flat, tank, refrigerator, or similar type cars; (D) Street car companies; (E) Power companies, whether hydroelectric, steam, atomic, or other kinds for the transmission of power; (F) Express companies; (G) Pipeline companies; (H) Gas companies; (I) Electric light companies; (J) Water and/or sewerage companies; (K) Motor bus and/or truck companies holding a certificate of convenience and necessity or contract hauler's permit from the department of safety or the federal highway administration and domiciled in this state and/or owning or leasing real or personal property located in this state; (L) Taxicab, transit and limousine companies; (M) Commercial air carrier companies holding a certificate of convenience and necessity from the department of transportation, civil aeronautics board, federal aviation administration, or any other federal or state regulatory agency; excepting those companies whose operations are solely chartered operations; and (N) Water transportation carrier companies which operate boats and barges over the waterways of this state for hire, which are registered for these purposes with the United States army corps of engineers or any other federal or state agency and which are domiciled in this state or own or lease real or personal property located in this state; provided, that the portion of property of these companies used for water carriage that was exempt from regulation by the interstate commerce commission under federal law in effect on November 1, 1995, shall not be considered public utility property for classification and assessment purposes; (10) (A) "Real property" includes lands, tenements, hereditaments, structures, improvements, movable property assessable under § 67-5-802 , or machinery and equipment affixed to realty, except as otherwise provided for in this section, and all rights thereto and interests therein, equitable as well as legal; (B) Real property includes, but is not limited to, the following: (i) Surface, underground or elevated railroads, and railroad structures, substructures and superstructures, tracks and the metal thereon, branches, switches and other improvements or structures permitted or authorized to be made in, upon, or under any public or private property; (ii) Telephone, broadcast, transmission and telegraph poles, supports, conduits, towers and enclosures for electrical conductors upon, above and underground and pipes and conduits used for wire, cables and lines buried underground, except for underground conduits and enclosures for wire, cables, lines and similar facilities owned, leased or used to provide services pursuant to the terms and authority of a franchise license issued by an appropriate franchising authority in accordance with § 7-59-102 . This subdivision (10)(B) shall not operate to change the classification of any radio or television broadcast property that was assessed as tangible personal property for the tax year 2003; (iii) Mains, pipes, pipelines and tanks permitted or authorized to be built, laid or placed in, upon, or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, excluding propane tanks for residential use and above ground storage tanks that can be moved without disassembly and are not affixed to the land; and (iv) Bridges, wharves, piers, boat docks, boat houses, marinas and other similar structures that are attached to real property by anchors, cables, wires, ramps, pillars, poles, foundation, or connected with any one (1) utility service, such as electricity, natural gas, water or telephone; provided, that nothing in this subdivision (10)(B) shall be construed to include boats temporarily connected with any utility service, or floating dry-dock equipment or boat lifts; (11) "Residential property" includes all real property that is used, or held for use, for dwelling purposes and that contains not more than one (1) rental unit. All real property that is used, or held for use, for dwelling purposes, but that contains two (2) or more rental units, is defined and shall be classified as "industrial and commercial property"; (12) "Revised assessment" means the correction of an error or omission in the assessment roll so long as the trustee or the municipal collector retains control of the tax roll book; and (13) "Tangible personal property" includes personal property such as goods, chattels, and other articles of value that are capable of manual or physical possession, and certain machinery and equipment, separate and apart from any real property, and the value of which is intrinsic to the article itself. Amended by 2024 Tenn. Acts, ch. 781,s 2, eff. 4/23/2024. Amended by 2017 Tenn. Acts, ch. 490, Secs.s 1, s 2 eff. 6/6/2017. Amended by 2017 Tenn. Acts, ch. 351, s 1, eff. 5/11/2017. Acts 1973, ch. 226, § 6; 1974, ch. 467, §§ 2, 3; 1982, ch. 774, §§ 1, 2; T.C.A., § 67-601; Acts 1984, ch. 832, § 5; 1989, ch. 312, § 3; 1995, ch. 305, § 121; 1997 , ch. 109, § 1; 1999, ch. 198, § 1; 2000, ch. 571, § 2; 2004, ch. 719, § 1; 2006, ch. 521, § 1.
For purposes of classification and assessment of property:
(1) "All other tangible personal property" includes all tangible personal property, including that used in agriculture, except public utility tangible personal property and commercial and industrial tangible personal property;
(2) "Commercial and industrial tangible personal property" includes personal property, such as goods, chattels and other articles of value that are capable of manual or physical possession, and machinery and equipment that are: (A) Used essentially and principally for the commercial or industrial purposes or processes for which they are intended; and (B) If affixed or attached to real property, can be detached without material injury to such real property;
(A) Used essentially and principally for the commercial or industrial purposes or processes for which they are intended; and
(B) If affixed or attached to real property, can be detached without material injury to such real property;
(3) "Farm property" includes all real property that is used, or held for use, in agriculture as defined in §§ 1-3-105 and 43-1-113 , including, but not limited to, growing crops, pastures, orchards, nurseries, plants, trees, timber, raising livestock or poultry, or the production of raw dairy products, and acreage used for recreational purposes by clubs, including golf course playing hole improvements;
(4) "Industrial and commercial property" includes all property of every kind used, directly or indirectly, or held for use, for any commercial, mining, industrial, manufacturing, trade, professional, club whether public or private, nonexempt lodge, business, or similar purpose, whether conducted for profit or not. All real property that is used, or held for use, for dwelling purposes that contains two (2) or more rental units is hereby defined and shall be classified as "industrial and commercial property";
(5) "Intangible personal property" includes personal property, such as money, any evidence of debt owed to a taxpayer, any evidence of ownership in a corporation or other business organization having multiple owners, and all other forms of property, the value of which is expressed in terms of what the property represents rather than its own intrinsic worth. "Intangible personal property" includes all personal property not defined as "tangible personal property";
(6) "Modern market telecommunications provider" means: (A) An incumbent local exchange telephone company that elects market regulation pursuant to § 65-5-109 ; (B) A telephone cooperative organized pursuant to § 65-29-102 ; or (C) A nongovernmental entity or separate operating division within the entity if the business activity of the entity or division is limited to providing: (i) Competitive local exchange telephone services; or (ii) Interconnected voice over internet protocol services;
(A) An incumbent local exchange telephone company that elects market regulation pursuant to § 65-5-109 ;
(B) A telephone cooperative organized pursuant to § 65-29-102 ; or
(C) A nongovernmental entity or separate operating division within the entity if the business activity of the entity or division is limited to providing: (i) Competitive local exchange telephone services; or (ii) Interconnected voice over internet protocol services;
(i) Competitive local exchange telephone services; or
(ii) Interconnected voice over internet protocol services;
(7) "Movable structure" includes a mobile home or such other movable structure that is constructed as a trailer or semitrailer and designed to either be towed along the highways or to be parked off the highways, and that may be used, temporarily or permanently, as a residence, apartment, office, storehouse, warehouse, or for any other commercial or industrial purpose;
(8) "Personal property" includes every species and character of property that is not classified as real property;
(9) "Public utility property" includes all property of every kind, whether owned or leased, and used, or held for use, directly or indirectly in the operation of a public utility, which includes, but is not necessarily limited to, the following business entities, whether corporate or otherwise: (A) Railroad companies; (B) Telephone companies other than the following: (i) Companies providing cellular telephone service as defined in § 65-4-101(6)(A)(vi) ; (ii) Companies providing radio common carrier service as defined in § 65-30-103 ; (iii) Companies providing long distance telephone service; and (iv) Modern market telecommunications providers; (C) Freight and private car companies that are defined as any business, other than a railroad company, that owns, uses, furnishes, leases, rents or operates to, from, through, in or across this state or any part thereof any kind of railroad car, including, but not necessarily limited to, flat, tank, refrigerator, or similar type cars; (D) Street car companies; (E) Power companies, whether hydroelectric, steam, atomic, or other kinds for the transmission of power; (F) Express companies; (G) Pipeline companies; (H) Gas companies; (I) Electric light companies; (J) Water and/or sewerage companies; (K) Motor bus and/or truck companies holding a certificate of convenience and necessity or contract hauler's permit from the department of safety or the federal highway administration and domiciled in this state and/or owning or leasing real or personal property located in this state; (L) Taxicab, transit and limousine companies; (M) Commercial air carrier companies holding a certificate of convenience and necessity from the department of transportation, civil aeronautics board, federal aviation administration, or any other federal or state regulatory agency; excepting those companies whose operations are solely chartered operations; and (N) Water transportation carrier companies which operate boats and barges over the waterways of this state for hire, which are registered for these purposes with the United States army corps of engineers or any other federal or state agency and which are domiciled in this state or own or lease real or personal property located in this state; provided, that the portion of property of these companies used for water carriage that was exempt from regulation by the interstate commerce commission under federal law in effect on November 1, 1995, shall not be considered public utility property for classification and assessment purposes;
(A) Railroad companies;
(B) Telephone companies other than the following: (i) Companies providing cellular telephone service as defined in § 65-4-101(6)(A)(vi) ; (ii) Companies providing radio common carrier service as defined in § 65-30-103 ; (iii) Companies providing long distance telephone service; and (iv) Modern market telecommunications providers;
(i) Companies providing cellular telephone service as defined in § 65-4-101(6)(A)(vi) ;
(ii) Companies providing radio common carrier service as defined in § 65-30-103 ;
(iii) Companies providing long distance telephone service; and
(iv) Modern market telecommunications providers;
(C) Freight and private car companies that are defined as any business, other than a railroad company, that owns, uses, furnishes, leases, rents or operates to, from, through, in or across this state or any part thereof any kind of railroad car, including, but not necessarily limited to, flat, tank, refrigerator, or similar type cars;
(D) Street car companies;
(E) Power companies, whether hydroelectric, steam, atomic, or other kinds for the transmission of power;
(F) Express companies;
(G) Pipeline companies;
(H) Gas companies;
(I) Electric light companies;
(J) Water and/or sewerage companies;
(K) Motor bus and/or truck companies holding a certificate of convenience and necessity or contract hauler's permit from the department of safety or the federal highway administration and domiciled in this state and/or owning or leasing real or personal property located in this state;
(L) Taxicab, transit and limousine companies;
(M) Commercial air carrier companies holding a certificate of convenience and necessity from the department of transportation, civil aeronautics board, federal aviation administration, or any other federal or state regulatory agency; excepting those companies whose operations are solely chartered operations; and
(N) Water transportation carrier companies which operate boats and barges over the waterways of this state for hire, which are registered for these purposes with the United States army corps of engineers or any other federal or state agency and which are domiciled in this state or own or lease real or personal property located in this state; provided, that the portion of property of these companies used for water carriage that was exempt from regulation by the interstate commerce commission under federal law in effect on November 1, 1995, shall not be considered public utility property for classification and assessment purposes;
(10) (A) "Real property" includes lands, tenements, hereditaments, structures, improvements, movable property assessable under § 67-5-802 , or machinery and equipment affixed to realty, except as otherwise provided for in this section, and all rights thereto and interests therein, equitable as well as legal; (B) Real property includes, but is not limited to, the following: (i) Surface, underground or elevated railroads, and railroad structures, substructures and superstructures, tracks and the metal thereon, branches, switches and other improvements or structures permitted or authorized to be made in, upon, or under any public or private property; (ii) Telephone, broadcast, transmission and telegraph poles, supports, conduits, towers and enclosures for electrical conductors upon, above and underground and pipes and conduits used for wire, cables and lines buried underground, except for underground conduits and enclosures for wire, cables, lines and similar facilities owned, leased or used to provide services pursuant to the terms and authority of a franchise license issued by an appropriate franchising authority in accordance with § 7-59-102 . This subdivision (10)(B) shall not operate to change the classification of any radio or television broadcast property that was assessed as tangible personal property for the tax year 2003; (iii) Mains, pipes, pipelines and tanks permitted or authorized to be built, laid or placed in, upon, or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, excluding propane tanks for residential use and above ground storage tanks that can be moved without disassembly and are not affixed to the land; and (iv) Bridges, wharves, piers, boat docks, boat houses, marinas and other similar structures that are attached to real property by anchors, cables, wires, ramps, pillars, poles, foundation, or connected with any one (1) utility service, such as electricity, natural gas, water or telephone; provided, that nothing in this subdivision (10)(B) shall be construed to include boats temporarily connected with any utility service, or floating dry-dock equipment or boat lifts;
(A) "Real property" includes lands, tenements, hereditaments, structures, improvements, movable property assessable under § 67-5-802 , or machinery and equipment affixed to realty, except as otherwise provided for in this section, and all rights thereto and interests therein, equitable as well as legal;
(B) Real property includes, but is not limited to, the following: (i) Surface, underground or elevated railroads, and railroad structures, substructures and superstructures, tracks and the metal thereon, branches, switches and other improvements or structures permitted or authorized to be made in, upon, or under any public or private property; (ii) Telephone, broadcast, transmission and telegraph poles, supports, conduits, towers and enclosures for electrical conductors upon, above and underground and pipes and conduits used for wire, cables and lines buried underground, except for underground conduits and enclosures for wire, cables, lines and similar facilities owned, leased or used to provide services pursuant to the terms and authority of a franchise license issued by an appropriate franchising authority in accordance with § 7-59-102 . This subdivision (10)(B) shall not operate to change the classification of any radio or television broadcast property that was assessed as tangible personal property for the tax year 2003; (iii) Mains, pipes, pipelines and tanks permitted or authorized to be built, laid or placed in, upon, or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, excluding propane tanks for residential use and above ground storage tanks that can be moved without disassembly and are not affixed to the land; and (iv) Bridges, wharves, piers, boat docks, boat houses, marinas and other similar structures that are attached to real property by anchors, cables, wires, ramps, pillars, poles, foundation, or connected with any one (1) utility service, such as electricity, natural gas, water or telephone; provided, that nothing in this subdivision (10)(B) shall be construed to include boats temporarily connected with any utility service, or floating dry-dock equipment or boat lifts;
(i) Surface, underground or elevated railroads, and railroad structures, substructures and superstructures, tracks and the metal thereon, branches, switches and other improvements or structures permitted or authorized to be made in, upon, or under any public or private property;
(ii) Telephone, broadcast, transmission and telegraph poles, supports, conduits, towers and enclosures for electrical conductors upon, above and underground and pipes and conduits used for wire, cables and lines buried underground, except for underground conduits and enclosures for wire, cables, lines and similar facilities owned, leased or used to provide services pursuant to the terms and authority of a franchise license issued by an appropriate franchising authority in accordance with § 7-59-102 . This subdivision (10)(B) shall not operate to change the classification of any radio or television broadcast property that was assessed as tangible personal property for the tax year 2003;
(iii) Mains, pipes, pipelines and tanks permitted or authorized to be built, laid or placed in, upon, or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, excluding propane tanks for residential use and above ground storage tanks that can be moved without disassembly and are not affixed to the land; and
(iv) Bridges, wharves, piers, boat docks, boat houses, marinas and other similar structures that are attached to real property by anchors, cables, wires, ramps, pillars, poles, foundation, or connected with any one (1) utility service, such as electricity, natural gas, water or telephone; provided, that nothing in this subdivision (10)(B) shall be construed to include boats temporarily connected with any utility service, or floating dry-dock equipment or boat lifts;
(11) "Residential property" includes all real property that is used, or held for use, for dwelling purposes and that contains not more than one (1) rental unit. All real property that is used, or held for use, for dwelling purposes, but that contains two (2) or more rental units, is defined and shall be classified as "industrial and commercial property";
(12) "Revised assessment" means the correction of an error or omission in the assessment roll so long as the trustee or the municipal collector retains control of the tax roll book; and
(13) "Tangible personal property" includes personal property such as goods, chattels, and other articles of value that are capable of manual or physical possession, and certain machinery and equipment, separate and apart from any real property, and the value of which is intrinsic to the article itself.
Amended by 2024 Tenn. Acts, ch. 781,s 2, eff. 4/23/2024.
Amended by 2017 Tenn. Acts, ch. 490, Secs.s 1, s 2 eff. 6/6/2017.
Amended by 2017 Tenn. Acts, ch. 351, s 1, eff. 5/11/2017.
Acts 1973, ch. 226, § 6; 1974, ch. 467, §§ 2, 3; 1982, ch. 774, §§ 1, 2; T.C.A., § 67-601; Acts 1984, ch. 832, § 5; 1989, ch. 312, § 3; 1995, ch. 305, § 121; 1997 , ch. 109, § 1; 1999, ch. 198, § 1; 2000, ch. 571, § 2; 2004, ch. 719, § 1; 2006, ch. 521, § 1.
Tenn. Code Ann. § 67-1-105 — TN Code / Title 67 / Chapter 1 / Section 67-1-105
Hearings by commissioner
Status: in_force

(a) (1) In the absence of any other provisions, and except as may otherwise be provided by law, whenever any person is aggrieved and desires a hearing with respect to the final resolution of any issue or question involved in connection with either an application for and entitlement to the issuance of, or the proposed revocation of, any certificate, license, permit, privilege or right, or relating to the confiscation of any property, or any other adverse action proposed or taken to implement any revenue regulatory or registration law administered by the commissioner, not including those laws relating to assessments or levies of taxes, fees, fines, penalties, interest, or the waiver of penalties, such person shall, upon written request made within ten (10) days of the action complained of, be afforded an opportunity for a formal hearing before the commissioner. (2) Such hearing shall be scheduled within a reasonable time following such request and shall be held after reasonable notice is given in writing by the commissioner to the person aggrieved and requesting such hearing, and such notice shall include a statement of the time, place and nature of the hearing. (3) Any person afforded such a hearing may respond in person or by attorney, may submit appropriate responsive pleadings, and may present evidence and argument on all issues or questions involved. (b) (1) The commissioner may personally hold such hearings as the commissioner may deem proper. (2) In addition to holding hearings, the commissioner is authorized to designate a hearing officer who may hold such hearings in the place of and in the absence of the commissioner. This authority to designate a hearing officer is also extended to include the conduct of any hearing authorized to be held under any other law. Such hearing officer shall be deemed to be and have the same authority as assistants to the commissioner as provided in § 4-3-1901 . (c) (1) The commissioner, or any hearing officer designated by the commissioner, may utilize prehearing conferences to simplify or clarify the issues or questions involved and to expedite disposition of a contested denial or revocation of any certificate, license, permit, privilege or right, or any other adverse action or determination of the department, except such as may be specifically excepted from review in this manner. (2) Unless otherwise precluded by law, informal disposition may be made of any contested action, issue or question by an agreed settlement or consent order. (d) (1) At the conclusion of any formal hearing or prehearing conference, or within a reasonable time thereafter, the commissioner shall issue such orders as, in the commissioner's discretion, the pleadings, evidence and argument justify. (2) If a formal hearing is held by a hearing officer, as authorized in this section, the hearing officer shall make findings of fact, conclusions of law and proposed settlements or orders based thereon for submission to the commissioner within a reasonable time thereafter. If a prehearing conference is held by a hearing officer, as authorized in this section, the hearing officer may make such findings, conclusions and proposed settlements or orders if the circumstances warrant. If the commissioner concurs, the commissioner shall issue the same finding, conclusion, proposed settlement or order made by the hearing officer; or the commissioner may, upon review of the record, make such findings and conclusions and issue such orders as, in the commissioner's discretion, the record justifies. 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.
(a) (1) In the absence of any other provisions, and except as may otherwise be provided by law, whenever any person is aggrieved and desires a hearing with respect to the final resolution of any issue or question involved in connection with either an application for and entitlement to the issuance of, or the proposed revocation of, any certificate, license, permit, privilege or right, or relating to the confiscation of any property, or any other adverse action proposed or taken to implement any revenue regulatory or registration law administered by the commissioner, not including those laws relating to assessments or levies of taxes, fees, fines, penalties, interest, or the waiver of penalties, such person shall, upon written request made within ten (10) days of the action complained of, be afforded an opportunity for a formal hearing before the commissioner. (2) Such hearing shall be scheduled within a reasonable time following such request and shall be held after reasonable notice is given in writing by the commissioner to the person aggrieved and requesting such hearing, and such notice shall include a statement of the time, place and nature of the hearing. (3) Any person afforded such a hearing may respond in person or by attorney, may submit appropriate responsive pleadings, and may present evidence and argument on all issues or questions involved.
(1) In the absence of any other provisions, and except as may otherwise be provided by law, whenever any person is aggrieved and desires a hearing with respect to the final resolution of any issue or question involved in connection with either an application for and entitlement to the issuance of, or the proposed revocation of, any certificate, license, permit, privilege or right, or relating to the confiscation of any property, or any other adverse action proposed or taken to implement any revenue regulatory or registration law administered by the commissioner, not including those laws relating to assessments or levies of taxes, fees, fines, penalties, interest, or the waiver of penalties, such person shall, upon written request made within ten (10) days of the action complained of, be afforded an opportunity for a formal hearing before the commissioner.
(2) Such hearing shall be scheduled within a reasonable time following such request and shall be held after reasonable notice is given in writing by the commissioner to the person aggrieved and requesting such hearing, and such notice shall include a statement of the time, place and nature of the hearing.
(3) Any person afforded such a hearing may respond in person or by attorney, may submit appropriate responsive pleadings, and may present evidence and argument on all issues or questions involved.
(b) (1) The commissioner may personally hold such hearings as the commissioner may deem proper. (2) In addition to holding hearings, the commissioner is authorized to designate a hearing officer who may hold such hearings in the place of and in the absence of the commissioner. This authority to designate a hearing officer is also extended to include the conduct of any hearing authorized to be held under any other law. Such hearing officer shall be deemed to be and have the same authority as assistants to the commissioner as provided in § 4-3-1901 .
(1) The commissioner may personally hold such hearings as the commissioner may deem proper.
(2) In addition to holding hearings, the commissioner is authorized to designate a hearing officer who may hold such hearings in the place of and in the absence of the commissioner. This authority to designate a hearing officer is also extended to include the conduct of any hearing authorized to be held under any other law. Such hearing officer shall be deemed to be and have the same authority as assistants to the commissioner as provided in § 4-3-1901 .
(c) (1) The commissioner, or any hearing officer designated by the commissioner, may utilize prehearing conferences to simplify or clarify the issues or questions involved and to expedite disposition of a contested denial or revocation of any certificate, license, permit, privilege or right, or any other adverse action or determination of the department, except such as may be specifically excepted from review in this manner. (2) Unless otherwise precluded by law, informal disposition may be made of any contested action, issue or question by an agreed settlement or consent order.
(1) The commissioner, or any hearing officer designated by the commissioner, may utilize prehearing conferences to simplify or clarify the issues or questions involved and to expedite disposition of a contested denial or revocation of any certificate, license, permit, privilege or right, or any other adverse action or determination of the department, except such as may be specifically excepted from review in this manner.
(2) Unless otherwise precluded by law, informal disposition may be made of any contested action, issue or question by an agreed settlement or consent order.
(d) (1) At the conclusion of any formal hearing or prehearing conference, or within a reasonable time thereafter, the commissioner shall issue such orders as, in the commissioner's discretion, the pleadings, evidence and argument justify. (2) If a formal hearing is held by a hearing officer, as authorized in this section, the hearing officer shall make findings of fact, conclusions of law and proposed settlements or orders based thereon for submission to the commissioner within a reasonable time thereafter. If a prehearing conference is held by a hearing officer, as authorized in this section, the hearing officer may make such findings, conclusions and proposed settlements or orders if the circumstances warrant. If the commissioner concurs, the commissioner shall issue the same finding, conclusion, proposed settlement or order made by the hearing officer; or the commissioner may, upon review of the record, make such findings and conclusions and issue such orders as, in the commissioner's discretion, the record justifies.
(1) At the conclusion of any formal hearing or prehearing conference, or within a reasonable time thereafter, the commissioner shall issue such orders as, in the commissioner's discretion, the pleadings, evidence and argument justify.
(2) If a formal hearing is held by a hearing officer, as authorized in this section, the hearing officer shall make findings of fact, conclusions of law and proposed settlements or orders based thereon for submission to the commissioner within a reasonable time thereafter. If a prehearing conference is held by a hearing officer, as authorized in this section, the hearing officer may make such findings, conclusions and proposed settlements or orders if the circumstances warrant. If the commissioner concurs, the commissioner shall issue the same finding, conclusion, proposed settlement or order made by the hearing officer; or the commissioner may, upon review of the record, make such findings and conclusions and issue such orders as, in the commissioner's discretion, the record justifies.
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.
Tenn. Code Ann. § 67-4-1019 — TN Code / Title 67 / Chapter 4 / Section 67-4-1019
Unstamped tobacco products - Confiscation - Exceptions
Status: in_force

(a) (1) Except as otherwise provided in this part, any tobacco products that are required to have Tennessee revenue stamps affixed to the products, and that are found any place in this state without the proper stamps affixed to the tobacco products, or without applicable Tennessee tobacco tax having been paid, as required by this part, unless such products shall be in the possession of a person or firm currently licensed, qualified and authorized to possess such tobacco products, or unless they shall be in course of transit from and consigned to a person or firm currently licensed, qualified and authorized to possess such tobacco products, or in the possession of a common carrier complying with this part, are declared to be contraband goods, and may be seized by the commissioner, the commissioner's agents or employees, or by any peace officer of this state authorized by the commissioner to do so. (2) Duly licensed wholesale dealers and jobbers not appointed affixing agents who in their normal course of business receive from out of state untaxed tobacco products may, upon written authorization from the commissioner, have such untaxed tobacco products in their possession for a period not to exceed twenty-four (24) hours, exclusive of Saturdays, Sundays and legal holidays, before being required to have proper stamps affixed to those tobacco products, or applicable Tennessee tobacco tax paid on those tobacco products by an authorized tobacco tax affixing agent. (3) Under no condition may such tobacco products be sold, used or otherwise disposed of before having tax stamps affixed on those tobacco products or applicable tobacco tax paid on those tobacco products by an authorized tobacco tax affixing agent. (4) All such tobacco products requiring tax to be paid on the tobacco products and found in the possession of any person shall be presumed to have been held by the person for more than twenty-four (24) hours, unless proof can be shown to the contrary. (5) This section shall not apply to persons possessing no more than twenty (20) packages of twenty (20) cigarettes each, or cigars in an amount not exceeding fifty (50) cigars, or other tobacco products with retail value of not more than two dollars ($2.00) that have been brought into the state by the person; and in all instances of possession in excess of the limited quantities enumerated, the foregoing provision for exception of any cigarettes, cigars or other tobacco products shall not be applicable and any and all such products, including those quantities excepted on which the applicable Tennessee tobacco tax has not been paid, shall be deemed to be contraband and may be seized as provided in this section. (b) (1) Every person who transports within this state cigarettes not bearing Tennessee revenue stamps or any other tobacco products upon which the Tennessee tax imposed by this part has not been paid shall be presumed to be transporting such products in violation of this part, and such products and any vehicles used to transport them shall be deemed contraband. Such products shall be confiscated and disposed of as provided for in this part. Such vehicles may likewise, in the discretion of the commissioner, be confiscated and disposed of as provided for in this part. (2) This presumption may be rebutted by the person transporting the tobacco products; provided, that the person has in the person's actual possession invoices or delivery tickets for such products that shall show the true name and exact address of the consignor or seller, the true name and exact address of the consignee or purchaser, and the quantity and brands of such products so transported. (3) If the tobacco products are consigned to or purchased by any person in Tennessee, such purchaser or consignee must be a person who is authorized by this part to possess such tobacco products in this state; and if the invoice or delivery ticket specifies that the tobacco products are to be delivered to any person in any other state or jurisdiction, such person must be authorized by the laws of such other state or jurisdiction to receive or possess tobacco products on which the taxes imposed by such other state or jurisdiction have not been paid. (4) The presumption provided for in this subsection (b) may not be overcome if the invoice or delivery ticket is false, or if the purchaser, as indicated by the name and/or address shown on the invoice or delivery ticket, is not authorized by the laws of the receiving state to possess such tobacco products. (5) The commissioner or the commissioner's duly authorized agent is authorized to take custody and retain any such products and any vehicle being used to transport them until the correctness of any invoices or delivery tickets provided for in this subsection (b) can be determined by the commissioner, either before or at a hearing, as provided for in this part. (c) In addition to any other penalties provided for in this part, any person unlawfully transporting or unlawfully in possession of cigarettes or other tobacco products shall, in the discretion of the commissioner, be liable for a penalty of not more than twenty-five dollars ($25.00) for each individual carton of cigarettes and not more than fifty dollars ($50.00) for each individual box or carton of other tobacco products so transported or possessed by the person, the penalty to be collected as other tax and penalties. (d) (1) After qualifying with and receiving authorization from the commissioner, wholesale dealers and jobbers and manufacturing distributors licensed under this part may have in their possession tobacco products on which the Tennessee tax has not been paid to fulfill ordinary export requirements and to provide for their sale to armed forces installations, and veterans administration hospitals, where such products are sold only to patients registered and admitted to veterans administration hospitals. (2) To provide for its ordinary export requirements, and after qualifying and receiving authorization from the commissioner, a Tennessee licensed wholesaler dealer and jobber or tobacco distributor servicing stores, vending machines or other retail businesses located in another state may possess, in storage warehouses in this state or in vehicles in the process of transporting, foreign stamped or other such tobacco products in an amount authorized by the commissioner, if acquired from a Tennessee appointed and bonded affixing agent and that bear, if required by the commissioner, the tax stamps of the state in which the product is to be sold. (3) The commissioner is empowered, if the commissioner deems it necessary, to limit such authorizations by designating only a state or specified states from which these licensees may possess such foreign stamped or other unstamped products, and in what maximum quantity. (4) Also, upon qualifying and receiving permission from the commissioner, any tobacco dealer licensed and domiciled in another state may obtain from a Tennessee appointed affixing agent foreign stamped or other unstamped tobacco products and transport them to the dealer's business location in the foreign state, but such dealer must have in the dealer's possession an invoice showing the true name and exact address of the consignor or seller, the true name and exact address of the consignee or purchaser, the quantity and brands of the cigars or cigarettes transported, and any other information that the commissioner may require. (5) A person licensed to engage in the business of a tobacco manufacturer's warehouse, as defined by this part, is authorized to have in the person's possession foreign stamped or other unstamped tobacco products for the purpose of supplying properly licensed Tennessee wholesale dealers and jobbers or for export purposes. (e) (1) Every person, as defined by this part, specifically including, but not limited to, persons licensed to engage in the business of a tobacco manufacturer's warehouse as defined by this part, authorized by this part to possess foreign stamped or other unstamped tobacco products, may be required to account for the distribution of such foreign or other unstamped products, and shall be unconditionally liable for the tax imposed by this part for each and every foreign or other unstamped tobacco product removed from inventory and not sold as above defined or exported from this state. (2) Every person authorized by this part to possess foreign stamped or other unstamped tobacco products may, however, be permitted to reduce the person's inventory by the amount of any unstamped tobacco product loss due to theft occurring in connection with a breaking and entering upon the person's premises without being subjected to tax on such amount, if acceptable proof is supplied to the department, as soon as possible after the loss occurs reflecting that the theft was promptly reported to the proper law enforcement agency. (3) The amount of inventory reduction acknowledged by the department as being supported by proof of loss satisfactory to the commissioner shall be evidenced by a certificate furnished to such person following receipt of required proof, and such certificate shall be retained by the person as authorization for the inventory reduction. Acts 1937, ch. 133, § 6; C. Supp. 1950, § 1238.3 (Williams, § 1213.6); Acts 1963, ch. 327, § 1; 1965, ch. 118, § 4; 1967, ch. 98, § 4; 1968, ch. 623, § 2; 1970, ch. 407, § 1; 1972, ch. 447, §§ 2, 3; 1972, ch. 457, § 3; 1973, ch. 236, § 1; 1977, ch. 352, § 1; T.C.A. (orig. ed.), § 67-3105; Acts 1985, ch. 314, § 2; 1986, ch. 598, § 1; 1990, ch. 962, § 1.
(a) (1) Except as otherwise provided in this part, any tobacco products that are required to have Tennessee revenue stamps affixed to the products, and that are found any place in this state without the proper stamps affixed to the tobacco products, or without applicable Tennessee tobacco tax having been paid, as required by this part, unless such products shall be in the possession of a person or firm currently licensed, qualified and authorized to possess such tobacco products, or unless they shall be in course of transit from and consigned to a person or firm currently licensed, qualified and authorized to possess such tobacco products, or in the possession of a common carrier complying with this part, are declared to be contraband goods, and may be seized by the commissioner, the commissioner's agents or employees, or by any peace officer of this state authorized by the commissioner to do so. (2) Duly licensed wholesale dealers and jobbers not appointed affixing agents who in their normal course of business receive from out of state untaxed tobacco products may, upon written authorization from the commissioner, have such untaxed tobacco products in their possession for a period not to exceed twenty-four (24) hours, exclusive of Saturdays, Sundays and legal holidays, before being required to have proper stamps affixed to those tobacco products, or applicable Tennessee tobacco tax paid on those tobacco products by an authorized tobacco tax affixing agent. (3) Under no condition may such tobacco products be sold, used or otherwise disposed of before having tax stamps affixed on those tobacco products or applicable tobacco tax paid on those tobacco products by an authorized tobacco tax affixing agent. (4) All such tobacco products requiring tax to be paid on the tobacco products and found in the possession of any person shall be presumed to have been held by the person for more than twenty-four (24) hours, unless proof can be shown to the contrary. (5) This section shall not apply to persons possessing no more than twenty (20) packages of twenty (20) cigarettes each, or cigars in an amount not exceeding fifty (50) cigars, or other tobacco products with retail value of not more than two dollars ($2.00) that have been brought into the state by the person; and in all instances of possession in excess of the limited quantities enumerated, the foregoing provision for exception of any cigarettes, cigars or other tobacco products shall not be applicable and any and all such products, including those quantities excepted on which the applicable Tennessee tobacco tax has not been paid, shall be deemed to be contraband and may be seized as provided in this section.
(1) Except as otherwise provided in this part, any tobacco products that are required to have Tennessee revenue stamps affixed to the products, and that are found any place in this state without the proper stamps affixed to the tobacco products, or without applicable Tennessee tobacco tax having been paid, as required by this part, unless such products shall be in the possession of a person or firm currently licensed, qualified and authorized to possess such tobacco products, or unless they shall be in course of transit from and consigned to a person or firm currently licensed, qualified and authorized to possess such tobacco products, or in the possession of a common carrier complying with this part, are declared to be contraband goods, and may be seized by the commissioner, the commissioner's agents or employees, or by any peace officer of this state authorized by the commissioner to do so.
(2) Duly licensed wholesale dealers and jobbers not appointed affixing agents who in their normal course of business receive from out of state untaxed tobacco products may, upon written authorization from the commissioner, have such untaxed tobacco products in their possession for a period not to exceed twenty-four (24) hours, exclusive of Saturdays, Sundays and legal holidays, before being required to have proper stamps affixed to those tobacco products, or applicable Tennessee tobacco tax paid on those tobacco products by an authorized tobacco tax affixing agent.
(3) Under no condition may such tobacco products be sold, used or otherwise disposed of before having tax stamps affixed on those tobacco products or applicable tobacco tax paid on those tobacco products by an authorized tobacco tax affixing agent.
(4) All such tobacco products requiring tax to be paid on the tobacco products and found in the possession of any person shall be presumed to have been held by the person for more than twenty-four (24) hours, unless proof can be shown to the contrary.
(5) This section shall not apply to persons possessing no more than twenty (20) packages of twenty (20) cigarettes each, or cigars in an amount not exceeding fifty (50) cigars, or other tobacco products with retail value of not more than two dollars ($2.00) that have been brought into the state by the person; and in all instances of possession in excess of the limited quantities enumerated, the foregoing provision for exception of any cigarettes, cigars or other tobacco products shall not be applicable and any and all such products, including those quantities excepted on which the applicable Tennessee tobacco tax has not been paid, shall be deemed to be contraband and may be seized as provided in this section.
(b) (1) Every person who transports within this state cigarettes not bearing Tennessee revenue stamps or any other tobacco products upon which the Tennessee tax imposed by this part has not been paid shall be presumed to be transporting such products in violation of this part, and such products and any vehicles used to transport them shall be deemed contraband. Such products shall be confiscated and disposed of as provided for in this part. Such vehicles may likewise, in the discretion of the commissioner, be confiscated and disposed of as provided for in this part. (2) This presumption may be rebutted by the person transporting the tobacco products; provided, that the person has in the person's actual possession invoices or delivery tickets for such products that shall show the true name and exact address of the consignor or seller, the true name and exact address of the consignee or purchaser, and the quantity and brands of such products so transported. (3) If the tobacco products are consigned to or purchased by any person in Tennessee, such purchaser or consignee must be a person who is authorized by this part to possess such tobacco products in this state; and if the invoice or delivery ticket specifies that the tobacco products are to be delivered to any person in any other state or jurisdiction, such person must be authorized by the laws of such other state or jurisdiction to receive or possess tobacco products on which the taxes imposed by such other state or jurisdiction have not been paid. (4) The presumption provided for in this subsection (b) may not be overcome if the invoice or delivery ticket is false, or if the purchaser, as indicated by the name and/or address shown on the invoice or delivery ticket, is not authorized by the laws of the receiving state to possess such tobacco products. (5) The commissioner or the commissioner's duly authorized agent is authorized to take custody and retain any such products and any vehicle being used to transport them until the correctness of any invoices or delivery tickets provided for in this subsection (b) can be determined by the commissioner, either before or at a hearing, as provided for in this part.
(1) Every person who transports within this state cigarettes not bearing Tennessee revenue stamps or any other tobacco products upon which the Tennessee tax imposed by this part has not been paid shall be presumed to be transporting such products in violation of this part, and such products and any vehicles used to transport them shall be deemed contraband. Such products shall be confiscated and disposed of as provided for in this part. Such vehicles may likewise, in the discretion of the commissioner, be confiscated and disposed of as provided for in this part.
(2) This presumption may be rebutted by the person transporting the tobacco products; provided, that the person has in the person's actual possession invoices or delivery tickets for such products that shall show the true name and exact address of the consignor or seller, the true name and exact address of the consignee or purchaser, and the quantity and brands of such products so transported.
(3) If the tobacco products are consigned to or purchased by any person in Tennessee, such purchaser or consignee must be a person who is authorized by this part to possess such tobacco products in this state; and if the invoice or delivery ticket specifies that the tobacco products are to be delivered to any person in any other state or jurisdiction, such person must be authorized by the laws of such other state or jurisdiction to receive or possess tobacco products on which the taxes imposed by such other state or jurisdiction have not been paid.
(4) The presumption provided for in this subsection (b) may not be overcome if the invoice or delivery ticket is false, or if the purchaser, as indicated by the name and/or address shown on the invoice or delivery ticket, is not authorized by the laws of the receiving state to possess such tobacco products.
(5) The commissioner or the commissioner's duly authorized agent is authorized to take custody and retain any such products and any vehicle being used to transport them until the correctness of any invoices or delivery tickets provided for in this subsection (b) can be determined by the commissioner, either before or at a hearing, as provided for in this part.
(c) In addition to any other penalties provided for in this part, any person unlawfully transporting or unlawfully in possession of cigarettes or other tobacco products shall, in the discretion of the commissioner, be liable for a penalty of not more than twenty-five dollars ($25.00) for each individual carton of cigarettes and not more than fifty dollars ($50.00) for each individual box or carton of other tobacco products so transported or possessed by the person, the penalty to be collected as other tax and penalties.
(d) (1) After qualifying with and receiving authorization from the commissioner, wholesale dealers and jobbers and manufacturing distributors licensed under this part may have in their possession tobacco products on which the Tennessee tax has not been paid to fulfill ordinary export requirements and to provide for their sale to armed forces installations, and veterans administration hospitals, where such products are sold only to patients registered and admitted to veterans administration hospitals. (2) To provide for its ordinary export requirements, and after qualifying and receiving authorization from the commissioner, a Tennessee licensed wholesaler dealer and jobber or tobacco distributor servicing stores, vending machines or other retail businesses located in another state may possess, in storage warehouses in this state or in vehicles in the process of transporting, foreign stamped or other such tobacco products in an amount authorized by the commissioner, if acquired from a Tennessee appointed and bonded affixing agent and that bear, if required by the commissioner, the tax stamps of the state in which the product is to be sold. (3) The commissioner is empowered, if the commissioner deems it necessary, to limit such authorizations by designating only a state or specified states from which these licensees may possess such foreign stamped or other unstamped products, and in what maximum quantity. (4) Also, upon qualifying and receiving permission from the commissioner, any tobacco dealer licensed and domiciled in another state may obtain from a Tennessee appointed affixing agent foreign stamped or other unstamped tobacco products and transport them to the dealer's business location in the foreign state, but such dealer must have in the dealer's possession an invoice showing the true name and exact address of the consignor or seller, the true name and exact address of the consignee or purchaser, the quantity and brands of the cigars or cigarettes transported, and any other information that the commissioner may require. (5) A person licensed to engage in the business of a tobacco manufacturer's warehouse, as defined by this part, is authorized to have in the person's possession foreign stamped or other unstamped tobacco products for the purpose of supplying properly licensed Tennessee wholesale dealers and jobbers or for export purposes.
(1) After qualifying with and receiving authorization from the commissioner, wholesale dealers and jobbers and manufacturing distributors licensed under this part may have in their possession tobacco products on which the Tennessee tax has not been paid to fulfill ordinary export requirements and to provide for their sale to armed forces installations, and veterans administration hospitals, where such products are sold only to patients registered and admitted to veterans administration hospitals.
(2) To provide for its ordinary export requirements, and after qualifying and receiving authorization from the commissioner, a Tennessee licensed wholesaler dealer and jobber or tobacco distributor servicing stores, vending machines or other retail businesses located in another state may possess, in storage warehouses in this state or in vehicles in the process of transporting, foreign stamped or other such tobacco products in an amount authorized by the commissioner, if acquired from a Tennessee appointed and bonded affixing agent and that bear, if required by the commissioner, the tax stamps of the state in which the product is to be sold.
(3) The commissioner is empowered, if the commissioner deems it necessary, to limit such authorizations by designating only a state or specified states from which these licensees may possess such foreign stamped or other unstamped products, and in what maximum quantity.
(4) Also, upon qualifying and receiving permission from the commissioner, any tobacco dealer licensed and domiciled in another state may obtain from a Tennessee appointed affixing agent foreign stamped or other unstamped tobacco products and transport them to the dealer's business location in the foreign state, but such dealer must have in the dealer's possession an invoice showing the true name and exact address of the consignor or seller, the true name and exact address of the consignee or purchaser, the quantity and brands of the cigars or cigarettes transported, and any other information that the commissioner may require.
(5) A person licensed to engage in the business of a tobacco manufacturer's warehouse, as defined by this part, is authorized to have in the person's possession foreign stamped or other unstamped tobacco products for the purpose of supplying properly licensed Tennessee wholesale dealers and jobbers or for export purposes.
(e) (1) Every person, as defined by this part, specifically including, but not limited to, persons licensed to engage in the business of a tobacco manufacturer's warehouse as defined by this part, authorized by this part to possess foreign stamped or other unstamped tobacco products, may be required to account for the distribution of such foreign or other unstamped products, and shall be unconditionally liable for the tax imposed by this part for each and every foreign or other unstamped tobacco product removed from inventory and not sold as above defined or exported from this state. (2) Every person authorized by this part to possess foreign stamped or other unstamped tobacco products may, however, be permitted to reduce the person's inventory by the amount of any unstamped tobacco product loss due to theft occurring in connection with a breaking and entering upon the person's premises without being subjected to tax on such amount, if acceptable proof is supplied to the department, as soon as possible after the loss occurs reflecting that the theft was promptly reported to the proper law enforcement agency. (3) The amount of inventory reduction acknowledged by the department as being supported by proof of loss satisfactory to the commissioner shall be evidenced by a certificate furnished to such person following receipt of required proof, and such certificate shall be retained by the person as authorization for the inventory reduction.
(1) Every person, as defined by this part, specifically including, but not limited to, persons licensed to engage in the business of a tobacco manufacturer's warehouse as defined by this part, authorized by this part to possess foreign stamped or other unstamped tobacco products, may be required to account for the distribution of such foreign or other unstamped products, and shall be unconditionally liable for the tax imposed by this part for each and every foreign or other unstamped tobacco product removed from inventory and not sold as above defined or exported from this state.
(2) Every person authorized by this part to possess foreign stamped or other unstamped tobacco products may, however, be permitted to reduce the person's inventory by the amount of any unstamped tobacco product loss due to theft occurring in connection with a breaking and entering upon the person's premises without being subjected to tax on such amount, if acceptable proof is supplied to the department, as soon as possible after the loss occurs reflecting that the theft was promptly reported to the proper law enforcement agency.
(3) The amount of inventory reduction acknowledged by the department as being supported by proof of loss satisfactory to the commissioner shall be evidenced by a certificate furnished to such person following receipt of required proof, and such certificate shall be retained by the person as authorization for the inventory reduction.
Acts 1937, ch. 133, § 6; C. Supp. 1950, § 1238.3 (Williams, § 1213.6); Acts 1963, ch. 327, § 1; 1965, ch. 118, § 4; 1967, ch. 98, § 4; 1968, ch. 623, § 2; 1970, ch. 407, § 1; 1972, ch. 447, §§ 2, 3; 1972, ch. 457, § 3; 1973, ch. 236, § 1; 1977, ch. 352, § 1; T.C.A. (orig. ed.), § 67-3105; Acts 1985, ch. 314, § 2; 1986, ch. 598, § 1; 1990, ch. 962, § 1.
Tenn. Code Ann. § 67-5-1301 — TN Code / Title 67 / Chapter 5 / Section 67-5-1301
Assessment by comptroller of the treasury
Status: in_force

(a) The comptroller of the treasury is authorized and directed to assess for taxation, for state, county, and municipal purposes, all of the properties of every description, tangible and intangible, within the state, owned by and all personal property used and/or leased by the following named persons hereinafter referred to as companies, namely: (1) Railroad companies; (2) Telephone, radio common carrier, cellular or wireless telecommunications and telecommunications tower companies; (3) Freight and private car companies, hereby defined as any company, other than a railroad company, which owns, uses, furnishes, leases, rents, or operates to, from, through, in or across this state or any part thereof, any kind of railroad car including, but not necessarily limited to, flat, tank, refrigerator or similar type car; (4) Streetcar companies; (5) Power companies, whether hydroelectric, steam, atomic, or other kinds for the transmission of power; (6) Express companies; (7) Pipeline companies; (8) Gas companies; (9) Electric light companies; (10) Water and/or sewerage companies; (11) Motor bus and/or truck companies, excluding towing companies, operating commercial motor vehicles exclusively authorized for hire holding United States department of transportation registrations issued by this state through the performance and registration information systems management (PRISM) or the federal motor carrier safety administration (FMCSA) and domiciled in this state and/or owning or leasing real or personal property, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, located in this state; (12) Commercial air carrier companies holding a certificate of convenience and necessity from the department of transportation, civil aeronautics board, federal aviation administration or any other federal or state regulatory agency excepting those companies whose operations are solely chartered operations; (13) Water transportation carrier companies which operate boats and barges over the waterways of this state for hire, which are registered with the United States army corps of engineers or any other federal or state agency and/or domiciled in this state and/or owning or leasing real or personal property located in this state; and (14) Modern market telecommunications providers. (b) The comptroller of the treasury shall assess all of such property annually as of the same date as other properties are assessed by law; provided, that this part shall not apply to corporations organized under the laws of this state whose principal business is the manufacture of products of the soil of this state and who for the transportation alone of such products furnish their own cars. (c) Provisions generally applicable to post-certification revision of local assessments shall also apply to public utility property, including, without limitation, back assessment or reassessment under chapter 1, part 10 of this title, correction of assessment errors under § 67-5-509 , proration of assessments under § 67-5-603 , and relief from forced assessments and amendment of taxpayer filed schedules under § 67-5-903 . Provisions for confidentiality of taxpayer information under § 67-5-402 shall likewise be applicable to information provided by public utility taxpayers. For purposes of applying these provisions to public utility property, the comptroller of the treasury shall act as assessing authority, and the actions of the comptroller of the treasury shall be subject to review directly by the state board of equalization. Amended by 2017 Tenn. Acts, ch. 490, s 4, eff. 6/6/2017. Acts 1973, ch. 226, § 11; 1974, ch. 467, § 4; T.C.A., § 67-901; Acts 1984, ch. 832, § 7; 1995, ch. 305, § 125; 1996, ch. 662, § 1; 1998, ch. 911, § 1; 2000, ch. 571, § 3; 2000, ch. 649, § 2; 2006, ch. 672, § 1; 2007 , ch. 132, § 5; 2010 , ch. 942, § 1; 2010 , ch. 1036, § 1.
(a) The comptroller of the treasury is authorized and directed to assess for taxation, for state, county, and municipal purposes, all of the properties of every description, tangible and intangible, within the state, owned by and all personal property used and/or leased by the following named persons hereinafter referred to as companies, namely: (1) Railroad companies; (2) Telephone, radio common carrier, cellular or wireless telecommunications and telecommunications tower companies; (3) Freight and private car companies, hereby defined as any company, other than a railroad company, which owns, uses, furnishes, leases, rents, or operates to, from, through, in or across this state or any part thereof, any kind of railroad car including, but not necessarily limited to, flat, tank, refrigerator or similar type car; (4) Streetcar companies; (5) Power companies, whether hydroelectric, steam, atomic, or other kinds for the transmission of power; (6) Express companies; (7) Pipeline companies; (8) Gas companies; (9) Electric light companies; (10) Water and/or sewerage companies; (11) Motor bus and/or truck companies, excluding towing companies, operating commercial motor vehicles exclusively authorized for hire holding United States department of transportation registrations issued by this state through the performance and registration information systems management (PRISM) or the federal motor carrier safety administration (FMCSA) and domiciled in this state and/or owning or leasing real or personal property, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, located in this state; (12) Commercial air carrier companies holding a certificate of convenience and necessity from the department of transportation, civil aeronautics board, federal aviation administration or any other federal or state regulatory agency excepting those companies whose operations are solely chartered operations; (13) Water transportation carrier companies which operate boats and barges over the waterways of this state for hire, which are registered with the United States army corps of engineers or any other federal or state agency and/or domiciled in this state and/or owning or leasing real or personal property located in this state; and (14) Modern market telecommunications providers.
(1) Railroad companies;
(2) Telephone, radio common carrier, cellular or wireless telecommunications and telecommunications tower companies;
(3) Freight and private car companies, hereby defined as any company, other than a railroad company, which owns, uses, furnishes, leases, rents, or operates to, from, through, in or across this state or any part thereof, any kind of railroad car including, but not necessarily limited to, flat, tank, refrigerator or similar type car;
(4) Streetcar companies;
(5) Power companies, whether hydroelectric, steam, atomic, or other kinds for the transmission of power;
(6) Express companies;
(7) Pipeline companies;
(8) Gas companies;
(9) Electric light companies;
(10) Water and/or sewerage companies;
(11) Motor bus and/or truck companies, excluding towing companies, operating commercial motor vehicles exclusively authorized for hire holding United States department of transportation registrations issued by this state through the performance and registration information systems management (PRISM) or the federal motor carrier safety administration (FMCSA) and domiciled in this state and/or owning or leasing real or personal property, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, located in this state;
(12) Commercial air carrier companies holding a certificate of convenience and necessity from the department of transportation, civil aeronautics board, federal aviation administration or any other federal or state regulatory agency excepting those companies whose operations are solely chartered operations;
(13) Water transportation carrier companies which operate boats and barges over the waterways of this state for hire, which are registered with the United States army corps of engineers or any other federal or state agency and/or domiciled in this state and/or owning or leasing real or personal property located in this state; and
(14) Modern market telecommunications providers.
(b) The comptroller of the treasury shall assess all of such property annually as of the same date as other properties are assessed by law; provided, that this part shall not apply to corporations organized under the laws of this state whose principal business is the manufacture of products of the soil of this state and who for the transportation alone of such products furnish their own cars.
(c) Provisions generally applicable to post-certification revision of local assessments shall also apply to public utility property, including, without limitation, back assessment or reassessment under chapter 1, part 10 of this title, correction of assessment errors under § 67-5-509 , proration of assessments under § 67-5-603 , and relief from forced assessments and amendment of taxpayer filed schedules under § 67-5-903 . Provisions for confidentiality of taxpayer information under § 67-5-402 shall likewise be applicable to information provided by public utility taxpayers. For purposes of applying these provisions to public utility property, the comptroller of the treasury shall act as assessing authority, and the actions of the comptroller of the treasury shall be subject to review directly by the state board of equalization.
Amended by 2017 Tenn. Acts, ch. 490, s 4, eff. 6/6/2017.
Acts 1973, ch. 226, § 11; 1974, ch. 467, § 4; T.C.A., § 67-901; Acts 1984, ch. 832, § 7; 1995, ch. 305, § 125; 1996, ch. 662, § 1; 1998, ch. 911, § 1; 2000, ch. 571, § 3; 2000, ch. 649, § 2; 2006, ch. 672, § 1; 2007 , ch. 132, § 5; 2010 , ch. 942, § 1; 2010 , ch. 1036, § 1.
Tenn. Code Ann. § 67-4-3205 — TN Code / Title 67 / Chapter 4 / Section 67-4-3205
Use of surcharge revenue
Status: in_force

(a) Revenue from a surcharge must be used for costs associated with the planning, engineering, development, construction, implementation, administration, management, operation, and maintenance of public transit system projects that are part of a transit improvement program. (b) Revenue from the surcharge may be: (1) Combined with other funding generated by local, state, or federal governments from taxes, fees, or fares, and may be used to match state aid funds and federal grants; (2) Combined with private moneys where allowed by law and used as a public entity's share of costs associated with a public-private initiative entered into pursuant to chapter 975 of the Public Acts of 2016; (3) Pledged to the payment of bonds issued for the purposes of financing a transit improvement program in accordance with this part; and (4) Directed or transferred to implementing agencies to carry out a transit improvement program. (c) If either a transit improvement program or a public transit system project that is part of a transit improvement program becomes unfeasible, impossible, or not financially viable, the revenue from the surcharge for the transit improvement program may be directed to and utilized for a separate transit improvement program or public transit system project that: (1) Has been approved by: (A) The local government's legislative body, as required in § 67-4-3206(e)(1) ; and (B) A majority of the number of registered voters of the local government voting in an election pursuant to the procedures in § 67-4-3202 ; and (2) Otherwise meets the requirements of this part. (d) The proceeds of any bonds issued for the purposes of financing a transit improvement program shall not be used for operations of any public transit system projects or services that are part of the program, and in no event, shall the credit of any local government be given or loaned to or in aid of any person, company, association, or corporation, within the meaning of the Constitution of Tennessee, Article II, § 29. Added by 2017 Tenn. Acts, ch. 181, s 27, eff. 4/26/2017.
(a) Revenue from a surcharge must be used for costs associated with the planning, engineering, development, construction, implementation, administration, management, operation, and maintenance of public transit system projects that are part of a transit improvement program.
(b) Revenue from the surcharge may be: (1) Combined with other funding generated by local, state, or federal governments from taxes, fees, or fares, and may be used to match state aid funds and federal grants; (2) Combined with private moneys where allowed by law and used as a public entity's share of costs associated with a public-private initiative entered into pursuant to chapter 975 of the Public Acts of 2016; (3) Pledged to the payment of bonds issued for the purposes of financing a transit improvement program in accordance with this part; and (4) Directed or transferred to implementing agencies to carry out a transit improvement program.
(1) Combined with other funding generated by local, state, or federal governments from taxes, fees, or fares, and may be used to match state aid funds and federal grants;
(2) Combined with private moneys where allowed by law and used as a public entity's share of costs associated with a public-private initiative entered into pursuant to chapter 975 of the Public Acts of 2016;
(3) Pledged to the payment of bonds issued for the purposes of financing a transit improvement program in accordance with this part; and
(4) Directed or transferred to implementing agencies to carry out a transit improvement program.
(c) If either a transit improvement program or a public transit system project that is part of a transit improvement program becomes unfeasible, impossible, or not financially viable, the revenue from the surcharge for the transit improvement program may be directed to and utilized for a separate transit improvement program or public transit system project that: (1) Has been approved by: (A) The local government's legislative body, as required in § 67-4-3206(e)(1) ; and (B) A majority of the number of registered voters of the local government voting in an election pursuant to the procedures in § 67-4-3202 ; and (2) Otherwise meets the requirements of this part.
(1) Has been approved by: (A) The local government's legislative body, as required in § 67-4-3206(e)(1) ; and (B) A majority of the number of registered voters of the local government voting in an election pursuant to the procedures in § 67-4-3202 ; and
(A) The local government's legislative body, as required in § 67-4-3206(e)(1) ; and
(B) A majority of the number of registered voters of the local government voting in an election pursuant to the procedures in § 67-4-3202 ; and
(2) Otherwise meets the requirements of this part.
(d) The proceeds of any bonds issued for the purposes of financing a transit improvement program shall not be used for operations of any public transit system projects or services that are part of the program, and in no event, shall the credit of any local government be given or loaned to or in aid of any person, company, association, or corporation, within the meaning of the Constitution of Tennessee, Article II, § 29.
Added by 2017 Tenn. Acts, ch. 181, s 27, eff. 4/26/2017.
Tenn. Code Ann. § 67-1-1803 — TN Code / Title 67 / Chapter 1 / Section 67-1-1803
Jurisdiction - Certification of refunds - Attorneys' fees - Statute of limitation tolled - Appeals - Expedited proceedings
Status: in_force

(a) Subject matter jurisdiction shall be, and the venue of suits filed pursuant to this part shall lie, in the chancery court in either Davidson County or in the county in Tennessee of the taxpayer's domicile or in the county in which the taxpayer has the taxpayer's principal place of business in Tennessee. (b) If it is determined that the taxes for which a claim for refund was made pursuant to § 67-1-1802 , or as to which suit proceeded as a timely suit for refund pursuant to § 67-1-1801(i) , were not due from the taxpayer to the commissioner of revenue for any reason going to the merits of the tax, then the court shall certify of record that the tax was wrongfully paid and ought to be refunded, together with interest on the tax calculated forty-five (45) days from the date of filing a claim for refund or date of waiver by the commissioner pursuant to § 67-1-1802(c)(2) , or on the date of payment in the case of any tax collected after suit was filed under § 67-1-1801 , in accordance with § 67-1-1801(d) . Thereupon, the commissioner of finance and administration shall issue such commissioner's warrant for the refund, which shall be paid in preference to all other claims on the state treasury. (c) For the purpose of suits brought under this part, the commissioner of revenue shall be considered a resident of each of the several counties of the state. (d) The court shall award to the prevailing party reasonable attorneys' fees and expenses of litigation up to twenty percent (20%) of the amount finally assessed or denied, including interest after payment; provided, that, attorneys' fees and expenses must not be awarded or paid for any amount awarded or denied based on an allegation that the franchise tax in chapter 4, part 21, of this title, or any provision of chapter 4, part 21, of this title, is unconstitutional by failing the internal consistency test. For purposes of this subsection (d), attorneys' fees shall not exceed fees calculated on the basis of reasonable hourly rates multiplied by a reasonable number of hours expended in the case and shall not be calculated by application of any premium, enhancement, or contingency. For purposes of this subsection (d), the state shall be deemed the prevailing party where the taxpayer is found by a court to be the transferee of assets conveyed in violation of title 66, chapter 3, or the tax, penalty or interest at issue in the case arises from the same underlying activity with respect to which the taxpayer or one of its officers, owners or employees was found to have committed fraud. (e) The filing of the suit by the taxpayer tolls all statutes of limitations as to other persons potentially liable to the taxpayer due to the occurrence from which the claim before the court arises until the final determination of the suit. (f) Appeals of any decision of the chancery court of suits brought under this part shall be under the Tennessee Rules of Appellate Procedure. (g) Hearings and determination of all proceedings brought under this part, shall be expedited to the extent feasible and proper. (h) Notwithstanding this part or another law to the contrary, a suit that contains a claim or allegation that the franchise tax in chapter 4, part 21, of this title, or any provision of that part, including § 67-4-2108 as that section existed prior to the effective date of this act, is unconstitutional by failing the internal consistency test must be filed on or before November 30, 2024. Amended by 2024 Tenn. Acts, ch. 950,s 18, eff. 5/10/2024. Amended by 2024 Tenn. Acts, ch. 950,s 6, eff. 5/10/2024. Amended by 2014 Tenn. Acts, ch. 854, s 10, eff. 1/1/2015. Acts 1986, ch. 749, § 7; 1991, ch. 402, § 1; 1992, ch. 952, § 9; 1994, ch. 956, § 1; 2007 , ch. 602, § 34; 2008 , ch. 1106, § 60; 2009 , ch. 530, § 102.
(a) Subject matter jurisdiction shall be, and the venue of suits filed pursuant to this part shall lie, in the chancery court in either Davidson County or in the county in Tennessee of the taxpayer's domicile or in the county in which the taxpayer has the taxpayer's principal place of business in Tennessee.
(b) If it is determined that the taxes for which a claim for refund was made pursuant to § 67-1-1802 , or as to which suit proceeded as a timely suit for refund pursuant to § 67-1-1801(i) , were not due from the taxpayer to the commissioner of revenue for any reason going to the merits of the tax, then the court shall certify of record that the tax was wrongfully paid and ought to be refunded, together with interest on the tax calculated forty-five (45) days from the date of filing a claim for refund or date of waiver by the commissioner pursuant to § 67-1-1802(c)(2) , or on the date of payment in the case of any tax collected after suit was filed under § 67-1-1801 , in accordance with § 67-1-1801(d) . Thereupon, the commissioner of finance and administration shall issue such commissioner's warrant for the refund, which shall be paid in preference to all other claims on the state treasury.
(c) For the purpose of suits brought under this part, the commissioner of revenue shall be considered a resident of each of the several counties of the state.
(d) The court shall award to the prevailing party reasonable attorneys' fees and expenses of litigation up to twenty percent (20%) of the amount finally assessed or denied, including interest after payment; provided, that, attorneys' fees and expenses must not be awarded or paid for any amount awarded or denied based on an allegation that the franchise tax in chapter 4, part 21, of this title, or any provision of chapter 4, part 21, of this title, is unconstitutional by failing the internal consistency test. For purposes of this subsection (d), attorneys' fees shall not exceed fees calculated on the basis of reasonable hourly rates multiplied by a reasonable number of hours expended in the case and shall not be calculated by application of any premium, enhancement, or contingency. For purposes of this subsection (d), the state shall be deemed the prevailing party where the taxpayer is found by a court to be the transferee of assets conveyed in violation of title 66, chapter 3, or the tax, penalty or interest at issue in the case arises from the same underlying activity with respect to which the taxpayer or one of its officers, owners or employees was found to have committed fraud.
(e) The filing of the suit by the taxpayer tolls all statutes of limitations as to other persons potentially liable to the taxpayer due to the occurrence from which the claim before the court arises until the final determination of the suit.
(f) Appeals of any decision of the chancery court of suits brought under this part shall be under the Tennessee Rules of Appellate Procedure.
(g) Hearings and determination of all proceedings brought under this part, shall be expedited to the extent feasible and proper.
(h) Notwithstanding this part or another law to the contrary, a suit that contains a claim or allegation that the franchise tax in chapter 4, part 21, of this title, or any provision of that part, including § 67-4-2108 as that section existed prior to the effective date of this act, is unconstitutional by failing the internal consistency test must be filed on or before November 30, 2024.
Amended by 2024 Tenn. Acts, ch. 950,s 18, eff. 5/10/2024.
Amended by 2024 Tenn. Acts, ch. 950,s 6, eff. 5/10/2024.
Amended by 2014 Tenn. Acts, ch. 854, s 10, eff. 1/1/2015.
Acts 1986, ch. 749, § 7; 1991, ch. 402, § 1; 1992, ch. 952, § 9; 1994, ch. 956, § 1; 2007 , ch. 602, § 34; 2008 , ch. 1106, § 60; 2009 , ch. 530, § 102.
Tenn. Code Ann. § 67-6-906 — TN Code / Title 67 / Chapter 6 / Section 67-6-906
[Repealed]
Status: repealed

Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 2003 , ch. 357, § 74; 2004, ch. 959, §§ 34, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 177; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1.
Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2003 , ch. 357, § 74; 2004, ch. 959, §§ 34, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 177; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1.
Tenn. Code Ann. § 67-6-608 — TN Code / Title 67 / Chapter 6 / Section 67-6-608
Registration using central, electronic registration system
Status: in_force

(a) Notwithstanding §§ 67-6-601 and 67-6-602 , a person may register using the central electronic registration system provided by Streamlined Sales and Use Tax Agreement governing board; furthermore, the commissioner shall permit a person to register through an agent under procedures adopted by the Streamlined Sales and Use Tax Agreement governing board. (b) By registering using the central electronic system, the seller agrees to collect and remit sales and use taxes for all taxable sales sourced to Tennessee. If Tennessee ceases to be a member of the agreement, the seller remains liable to remit all taxes previously collected on sales sourced to this state. (c) The fact that a person has registered pursuant to this section shall not be used in determining whether the person has sufficient nexus with the state so as to be subject to any tax at any time. Acts 2003, ch. 357, § 63; 2004, ch. 959, §§ 23, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 117.
(a) Notwithstanding §§ 67-6-601 and 67-6-602 , a person may register using the central electronic registration system provided by Streamlined Sales and Use Tax Agreement governing board; furthermore, the commissioner shall permit a person to register through an agent under procedures adopted by the Streamlined Sales and Use Tax Agreement governing board.
(b) By registering using the central electronic system, the seller agrees to collect and remit sales and use taxes for all taxable sales sourced to Tennessee. If Tennessee ceases to be a member of the agreement, the seller remains liable to remit all taxes previously collected on sales sourced to this state.
(c) The fact that a person has registered pursuant to this section shall not be used in determining whether the person has sufficient nexus with the state so as to be subject to any tax at any time.
Acts 2003, ch. 357, § 63; 2004, ch. 959, §§ 23, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 117.
Tenn. Code Ann. § 67-6-384 — TN Code / Title 67 / Chapter 6 / Section 67-6-384
Spallation neutron source facility
Status: in_force

(a) Notwithstanding any provision of law to the contrary, with respect to a spallation neutron source facility that is funded by the United States government or instrumentality thereof, not funded with any state funds and located at a national laboratory, there shall be exempt from the tax levied by this chapter any: (1) Property that becomes a component part of or is used exclusively in the operation or repair of the facility; (2) Services, materials or items furnished or supplied to the facility and used exclusively in the operation of the facility; and (3) Property, services, building materials, machinery, equipment, supplies, repair parts, replacement materials or other items used exclusively in the construction, operation or repair of the facility or its operations. (b) The exemptions provided in this section shall apply regardless of whether the exempted property or service is leased or purchased. (c) Any entity that qualifies for a tax exemption under this section shall not be eligible for a sales and use tax exemption with regard to any industrial machinery that is used in the operation of a qualified data center or used primarily for research and development; provided, however, that this subsection (c) shall not apply to a leadership computing facility that is funded by the United States government or instrumentality thereof, not funded with any state funds, and located at a national laboratory. Amended by 2018 Tenn. Acts, ch. 963,s 1, eff. 5/15/2018. Acts 2000, ch. 540, § 1.
(a) Notwithstanding any provision of law to the contrary, with respect to a spallation neutron source facility that is funded by the United States government or instrumentality thereof, not funded with any state funds and located at a national laboratory, there shall be exempt from the tax levied by this chapter any: (1) Property that becomes a component part of or is used exclusively in the operation or repair of the facility; (2) Services, materials or items furnished or supplied to the facility and used exclusively in the operation of the facility; and (3) Property, services, building materials, machinery, equipment, supplies, repair parts, replacement materials or other items used exclusively in the construction, operation or repair of the facility or its operations.
(1) Property that becomes a component part of or is used exclusively in the operation or repair of the facility;
(2) Services, materials or items furnished or supplied to the facility and used exclusively in the operation of the facility; and
(3) Property, services, building materials, machinery, equipment, supplies, repair parts, replacement materials or other items used exclusively in the construction, operation or repair of the facility or its operations.
(b) The exemptions provided in this section shall apply regardless of whether the exempted property or service is leased or purchased.
(c) Any entity that qualifies for a tax exemption under this section shall not be eligible for a sales and use tax exemption with regard to any industrial machinery that is used in the operation of a qualified data center or used primarily for research and development; provided, however, that this subsection (c) shall not apply to a leadership computing facility that is funded by the United States government or instrumentality thereof, not funded with any state funds, and located at a national laboratory.
Amended by 2018 Tenn. Acts, ch. 963,s 1, eff. 5/15/2018.
Acts 2000, ch. 540, § 1.
Tenn. Code Ann. § 67-1-111 — TN Code / Title 67 / Chapter 1 / Section 67-1-111
Statewide uniformity of harvest or severance taxes
Status: in_force

The rate of any tax levied on the activity of harvesting or severing from the ground row crops, timber or other plants shall be equal and uniform in every county in the state. However, any such tax levied by private act or otherwise prior to July 30, 1997, shall remain valid and in effect, but the rate of tax shall not be increased by private act after July 30, 1997. No such tax shall be levied by any city or county after July 30, 1997, unless authorized by general law. Acts 1997, ch. 561, § 1.
The rate of any tax levied on the activity of harvesting or severing from the ground row crops, timber or other plants shall be equal and uniform in every county in the state. However, any such tax levied by private act or otherwise prior to July 30, 1997, shall remain valid and in effect, but the rate of tax shall not be increased by private act after July 30, 1997. No such tax shall be levied by any city or county after July 30, 1997, unless authorized by general law.
Acts 1997, ch. 561, § 1.
Tenn. Code Ann. § 67-3-614 — TN Code / Title 67 / Chapter 3 / Section 67-3-614
Bond release
Status: in_force

(a) Sixty (60) days after making a written request for release to the commissioner, the surety of a bond furnished by a licensee is released from any liability to the state accruing on the bond after the sixty-day period. The release does not affect any liability accruing before the expiration of the sixty-day period. (b) The commissioner shall promptly notify the licensee furnishing the bond that a release has been requested. Unless the licensee obtains a new bond that meets the requirements of this chapter and files with the commissioner the new bond within the sixty-day period, the commissioner shall cancel the license. (c) Either the principal or surety may request the commissioner to cause an audit to be made of the books and records of the principal, and the audit shall be commenced within ninety (90) days from the date of the request. Upon completion of the audit, and if no additional taxes, fees, interest or penalty is shown to be due, or the additional sum is paid to the commissioner, then and thereafter, all liability of the surety on the bond shall cease and the surety shall be released. Any collateral deposited as security with the commissioner shall be released and returned to the person entitled to it. Any real estate that has been pledged as security for the bond shall be released by the commissioner by the execution of a release for that purpose, which may be recorded in the same manner as other releases are recorded. The commissioner may require the principal on the bond to furnish the form for a release. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1714.
(a) Sixty (60) days after making a written request for release to the commissioner, the surety of a bond furnished by a licensee is released from any liability to the state accruing on the bond after the sixty-day period. The release does not affect any liability accruing before the expiration of the sixty-day period.
(b) The commissioner shall promptly notify the licensee furnishing the bond that a release has been requested. Unless the licensee obtains a new bond that meets the requirements of this chapter and files with the commissioner the new bond within the sixty-day period, the commissioner shall cancel the license.
(c) Either the principal or surety may request the commissioner to cause an audit to be made of the books and records of the principal, and the audit shall be commenced within ninety (90) days from the date of the request. Upon completion of the audit, and if no additional taxes, fees, interest or penalty is shown to be due, or the additional sum is paid to the commissioner, then and thereafter, all liability of the surety on the bond shall cease and the surety shall be released. Any collateral deposited as security with the commissioner shall be released and returned to the person entitled to it. Any real estate that has been pledged as security for the bond shall be released by the commissioner by the execution of a release for that purpose, which may be recorded in the same manner as other releases are recorded. The commissioner may require the principal on the bond to furnish the form for a release.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1714.
Tenn. Code Ann. § 67-6-358 — TN Code / Title 67 / Chapter 6 / Section 67-6-358
Tax exemption on retail sale of firearm safes and safety devices
Status: in_force

(a) There is exempt from the tax imposed by this chapter the retail sale of firearm safes and firearm safety devices. (b) As used in this section: (1) "Firearm safe" means a locking container or other enclosure, excluding glass-faced containers, equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one (1) or more firearms; and (2) "Firearm safety device" means: (A) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device; or (B) A device to be equipped or installed on a firearm that is designed to prevent the operation of the firearm by anyone who does not have authorized access to the firearm.
(a) There is exempt from the tax imposed by this chapter the retail sale of firearm safes and firearm safety devices.
(b) As used in this section: (1) "Firearm safe" means a locking container or other enclosure, excluding glass-faced containers, equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one (1) or more firearms; and (2) "Firearm safety device" means: (A) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device; or (B) A device to be equipped or installed on a firearm that is designed to prevent the operation of the firearm by anyone who does not have authorized access to the firearm.
(1) "Firearm safe" means a locking container or other enclosure, excluding glass-faced containers, equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one (1) or more firearms; and
(2) "Firearm safety device" means: (A) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device; or (B) A device to be equipped or installed on a firearm that is designed to prevent the operation of the firearm by anyone who does not have authorized access to the firearm.
(A) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device; or
(B) A device to be equipped or installed on a firearm that is designed to prevent the operation of the firearm by anyone who does not have authorized access to the firearm.
Tenn. Code Ann. § 67-6-533 — TN Code / Title 67 / Chapter 6 / Section 67-6-533
Liability of sellers and certified service providers when relying on erroneous data
Status: in_force

(a) Dealers and certified service providers have no liability to the state or local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by the commissioner on tax rates, boundaries, or taxing jurisdiction assignments. (b) Purchasers shall have no liability to the state or local jurisdictions where the purchaser or purchaser's seller or certified service provider relied on erroneous tax rate or local jurisdiction boundary or jurisdiction assignment data. (c) The erroneous tax rate or local jurisdiction boundary or jurisdiction assignment data must be the most recent published information utilized by the taxpayer or certified service provider that is effective on the date of the transaction. Taxpayers and certified service providers shall provide records evidencing reliance on the erroneous information. Acts 2003, ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 110.
(a) Dealers and certified service providers have no liability to the state or local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by the commissioner on tax rates, boundaries, or taxing jurisdiction assignments.
(b) Purchasers shall have no liability to the state or local jurisdictions where the purchaser or purchaser's seller or certified service provider relied on erroneous tax rate or local jurisdiction boundary or jurisdiction assignment data.
(c) The erroneous tax rate or local jurisdiction boundary or jurisdiction assignment data must be the most recent published information utilized by the taxpayer or certified service provider that is effective on the date of the transaction. Taxpayers and certified service providers shall provide records evidencing reliance on the erroneous information.
Acts 2003, ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 110.
Tenn. Code Ann. § 67-6-391 — TN Code / Title 67 / Chapter 6 / Section 67-6-391
Tennessee broadband equipment and services moratorium
Status: in_force

(a) Beginning July 1, 2022, through June 30, 2025, there is exempt from the sales and use tax imposed by this chapter purchases and leases of all equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to: (1) Produce broadband communications services, including broadcasting, distributing, sending, receiving, storing, transmitting, retransmitting, amplifying, switching, providing connectivity for, or routing communications services; or (2) Provide internet access. (b) This section does not apply to the retail sale of personal consumer electronics, including, but not limited to, smartphones, computers, and tablets, and consumer-grade modems and Wi-Fi routers. (c) As used in this section: (1) "Broadband communications services" means: (A) Telecommunications services; (B) Mobile telecommunications services; (C) Video programming services; and (D) Direct-to-home satellite television programming services; (2) "Equipment" includes, but is not limited to, wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials and cases, power equipment, backup power equipment, diagnostic equipment, storage devices, modems, and other general central office or headend equipment, such as channel cards, frames, and cabinets, or equipment used in successor technologies, including items used to monitor, test, maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to provide broadband communications services or internet access; and (3) "Internet access": (A) Means a service that enables users to connect to the internet to access content, information, or other services offered over the internet; (B) Includes: (i) The purchase, use, or sale of telecommunications by a provider of internet access to the extent the telecommunications are purchased, used, or sold to: (a) Provide the internet access service; or (b) Otherwise enable users to access content, information, or other services offered over the internet; (ii) Services that are incidental to the provision of internet access when furnished to users as part of the internet access service, such as a home page, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity; and (iii) A homepage, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity, that are provided independently or packaged with internet access; and (C) Does not include voice, audio, or video programming, or other products and services that utilize internet protocol or a successor protocol and for which there is a charge, regardless of whether the charge is separately stated or aggregated with the charge for services for internet access. (d) Beginning July 1, 2022, the commissioner of revenue shall reimburse counties and municipalities for loss of revenue resulting from the tax exemption provided for in this section. Subject to appropriations, a sum must be earmarked and allocated from the general fund for this purpose. Added by 2022 Tenn. Acts, ch. 1102, s 2, eff. 5/31/2022.
(a) Beginning July 1, 2022, through June 30, 2025, there is exempt from the sales and use tax imposed by this chapter purchases and leases of all equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to: (1) Produce broadband communications services, including broadcasting, distributing, sending, receiving, storing, transmitting, retransmitting, amplifying, switching, providing connectivity for, or routing communications services; or (2) Provide internet access.
(1) Produce broadband communications services, including broadcasting, distributing, sending, receiving, storing, transmitting, retransmitting, amplifying, switching, providing connectivity for, or routing communications services; or
(2) Provide internet access.
(b) This section does not apply to the retail sale of personal consumer electronics, including, but not limited to, smartphones, computers, and tablets, and consumer-grade modems and Wi-Fi routers.
(c) As used in this section: (1) "Broadband communications services" means: (A) Telecommunications services; (B) Mobile telecommunications services; (C) Video programming services; and (D) Direct-to-home satellite television programming services; (2) "Equipment" includes, but is not limited to, wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials and cases, power equipment, backup power equipment, diagnostic equipment, storage devices, modems, and other general central office or headend equipment, such as channel cards, frames, and cabinets, or equipment used in successor technologies, including items used to monitor, test, maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to provide broadband communications services or internet access; and (3) "Internet access": (A) Means a service that enables users to connect to the internet to access content, information, or other services offered over the internet; (B) Includes: (i) The purchase, use, or sale of telecommunications by a provider of internet access to the extent the telecommunications are purchased, used, or sold to: (a) Provide the internet access service; or (b) Otherwise enable users to access content, information, or other services offered over the internet; (ii) Services that are incidental to the provision of internet access when furnished to users as part of the internet access service, such as a home page, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity; and (iii) A homepage, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity, that are provided independently or packaged with internet access; and (C) Does not include voice, audio, or video programming, or other products and services that utilize internet protocol or a successor protocol and for which there is a charge, regardless of whether the charge is separately stated or aggregated with the charge for services for internet access.
(1) "Broadband communications services" means: (A) Telecommunications services; (B) Mobile telecommunications services; (C) Video programming services; and (D) Direct-to-home satellite television programming services;
(A) Telecommunications services;
(B) Mobile telecommunications services;
(C) Video programming services; and
(D) Direct-to-home satellite television programming services;
(2) "Equipment" includes, but is not limited to, wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials and cases, power equipment, backup power equipment, diagnostic equipment, storage devices, modems, and other general central office or headend equipment, such as channel cards, frames, and cabinets, or equipment used in successor technologies, including items used to monitor, test, maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to provide broadband communications services or internet access; and
(3) "Internet access": (A) Means a service that enables users to connect to the internet to access content, information, or other services offered over the internet; (B) Includes: (i) The purchase, use, or sale of telecommunications by a provider of internet access to the extent the telecommunications are purchased, used, or sold to: (a) Provide the internet access service; or (b) Otherwise enable users to access content, information, or other services offered over the internet; (ii) Services that are incidental to the provision of internet access when furnished to users as part of the internet access service, such as a home page, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity; and (iii) A homepage, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity, that are provided independently or packaged with internet access; and (C) Does not include voice, audio, or video programming, or other products and services that utilize internet protocol or a successor protocol and for which there is a charge, regardless of whether the charge is separately stated or aggregated with the charge for services for internet access.
(A) Means a service that enables users to connect to the internet to access content, information, or other services offered over the internet;
(B) Includes: (i) The purchase, use, or sale of telecommunications by a provider of internet access to the extent the telecommunications are purchased, used, or sold to: (a) Provide the internet access service; or (b) Otherwise enable users to access content, information, or other services offered over the internet; (ii) Services that are incidental to the provision of internet access when furnished to users as part of the internet access service, such as a home page, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity; and (iii) A homepage, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity, that are provided independently or packaged with internet access; and
(i) The purchase, use, or sale of telecommunications by a provider of internet access to the extent the telecommunications are purchased, used, or sold to: (a) Provide the internet access service; or (b) Otherwise enable users to access content, information, or other services offered over the internet;
(a) Provide the internet access service; or
(b) Otherwise enable users to access content, information, or other services offered over the internet;
(ii) Services that are incidental to the provision of internet access when furnished to users as part of the internet access service, such as a home page, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity; and
(iii) A homepage, email and instant messaging, to include voice- and video-capable email and instant messaging, video clips, and personal electronic storage capacity, that are provided independently or packaged with internet access; and
(C) Does not include voice, audio, or video programming, or other products and services that utilize internet protocol or a successor protocol and for which there is a charge, regardless of whether the charge is separately stated or aggregated with the charge for services for internet access.
(d) Beginning July 1, 2022, the commissioner of revenue shall reimburse counties and municipalities for loss of revenue resulting from the tax exemption provided for in this section. Subject to appropriations, a sum must be earmarked and allocated from the general fund for this purpose.
Added by 2022 Tenn. Acts, ch. 1102, s 2, eff. 5/31/2022.
Tenn. Code Ann. § 67-1-201 — TN Code / Title 67 / Chapter 1 / Section 67-1-201
Creation - Director - Assistants - Expenses
Status: in_force

(a) There is created in the office of the comptroller of the treasury a division of property assessments. (b) The comptroller of the treasury is authorized, with the approval of the state board of equalization, to appoint a director, who shall be the head of the division. (c) The division of property assessments is authorized to employ such assistants as are deemed necessary by the comptroller of the treasury to enable the division to efficiently and thoroughly perform its duties. (d) All expenses of the division, including salaries of its director and other employees, shall be paid out of moneys appropriated by the general assembly and made available to the comptroller of the treasury by law. Acts 1973, ch. 226, § 2; T.C.A., § 67-231.
(a) There is created in the office of the comptroller of the treasury a division of property assessments.
(b) The comptroller of the treasury is authorized, with the approval of the state board of equalization, to appoint a director, who shall be the head of the division.
(c) The division of property assessments is authorized to employ such assistants as are deemed necessary by the comptroller of the treasury to enable the division to efficiently and thoroughly perform its duties.
(d) All expenses of the division, including salaries of its director and other employees, shall be paid out of moneys appropriated by the general assembly and made available to the comptroller of the treasury by law.
Acts 1973, ch. 226, § 2; T.C.A., § 67-231.