Tenn. Code Ann. § 67-4-1012 — TN Code / Title 67 / Chapter 4 / Section 67-4-1012
Distributors and dealers - Inspection of premises and records
Status: in_force

(a) Every distributor or dealer shall permit the commissioner or the commissioner's authorized agent or representative to inspect at any time all tobacco products, invoices, books, papers and memoranda, including the general books, both operating and proprietary ledgers, and other records, as may be deemed necessary by the commissioner in ascertaining whether or not the tax levied under this part has been paid, or in determining the amount of such tax due. Every cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent to inspect the operator's cigarette rolling machine at any time. (b) No licensed distributor or dealer shall be permitted to claim any part of the premises whereon the distributor or dealer is engaged in business, to be exempt from inspection, as being the distributor's or dealer's dwelling or home, the distributor's or dealer's application for license under this part being declared an express waiver of such claim. (c) All persons failing to permit the examination of tobacco products, invoices, books and other memoranda, including the general books, both operating and proprietary ledgers, and other records, or interfering with the orderly inspection or examination thereof, or failing to file such reports as may be required by the commissioner, commit a Class A misdemeanor. Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); Acts 1963, ch. 327, § 2; modified; T.C.A. (orig. ed.), § 67-3111; Acts 1989, ch. 591, §§ 1, 6; 2012, ch. 1066, § 5.
(a) Every distributor or dealer shall permit the commissioner or the commissioner's authorized agent or representative to inspect at any time all tobacco products, invoices, books, papers and memoranda, including the general books, both operating and proprietary ledgers, and other records, as may be deemed necessary by the commissioner in ascertaining whether or not the tax levied under this part has been paid, or in determining the amount of such tax due. Every cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent to inspect the operator's cigarette rolling machine at any time.
(b) No licensed distributor or dealer shall be permitted to claim any part of the premises whereon the distributor or dealer is engaged in business, to be exempt from inspection, as being the distributor's or dealer's dwelling or home, the distributor's or dealer's application for license under this part being declared an express waiver of such claim.
(c) All persons failing to permit the examination of tobacco products, invoices, books and other memoranda, including the general books, both operating and proprietary ledgers, and other records, or interfering with the orderly inspection or examination thereof, or failing to file such reports as may be required by the commissioner, commit a Class A misdemeanor.
Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); Acts 1963, ch. 327, § 2; modified; T.C.A. (orig. ed.), § 67-3111; Acts 1989, ch. 591, §§ 1, 6; 2012, ch. 1066, § 5.
Tenn. Code Ann. § 67-3-603 — TN Code / Title 67 / Chapter 3 / Section 67-3-603
Terminal operator's license
Status: in_force

Any person engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for each terminal site. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1703.
Any person engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for each terminal site.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1703.
Tenn. Code Ann. § 67-3-422 — TN Code / Title 67 / Chapter 3 / Section 67-3-422
Refunds - Manufacturers of premixed engine fuel
Status: in_force

(a) Any manufacturer who shall use any taxable gasoline, on which the gasoline tax has been paid, in the manufacture of a premixed engine fuel containing gasoline and oil, sold in containers of one gallon (1 gal.) or less and produced for use in two-cycle engines and not for use in the propulsion of an aircraft, vessel or other vehicle, shall be entitled to a refund of gasoline tax paid under § 67-3-201 except one cent (1¢) per gallon; but there shall be no refund of the special privilege tax on gasoline imposed under § 67-3-203 or the environmental assurance fee on gasoline imposed under § 67-3-204 . (b) The claim for refund filed pursuant to this section may be filed at the end of each calendar quarter but no later than one (1) year from the date of the last purchase represented in the claim. The minimum amount of such claim is two hundred fifty dollars ($250). Supporting documentation shall be submitted with the claim as the commissioner may require. If the minimum is not met in one (1) quarter, then the claim amount can be carried over to and used in subsequent quarters, but not for longer than a total period of two (2) years. Acts 1998, ch. 694, § 1; T.C.A., § 67-3-1522.
(a) Any manufacturer who shall use any taxable gasoline, on which the gasoline tax has been paid, in the manufacture of a premixed engine fuel containing gasoline and oil, sold in containers of one gallon (1 gal.) or less and produced for use in two-cycle engines and not for use in the propulsion of an aircraft, vessel or other vehicle, shall be entitled to a refund of gasoline tax paid under § 67-3-201 except one cent (1¢) per gallon; but there shall be no refund of the special privilege tax on gasoline imposed under § 67-3-203 or the environmental assurance fee on gasoline imposed under § 67-3-204 .
(b) The claim for refund filed pursuant to this section may be filed at the end of each calendar quarter but no later than one (1) year from the date of the last purchase represented in the claim. The minimum amount of such claim is two hundred fifty dollars ($250). Supporting documentation shall be submitted with the claim as the commissioner may require. If the minimum is not met in one (1) quarter, then the claim amount can be carried over to and used in subsequent quarters, but not for longer than a total period of two (2) years.
Acts 1998, ch. 694, § 1; T.C.A., § 67-3-1522.
Tenn. Code Ann. § 67-6-308 — TN Code / Title 67 / Chapter 6 / Section 67-6-308
Federal government
Status: in_force

Notwithstanding § 67-6-501(a) , no sales or use tax shall be payable on account of any direct sale or lease of tangible personal property or services to the United States, or any agency thereof created by congress, for consumption or use directly by it through its own government employees. Acts 1949, ch. 245, § 1; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 242, § 7; 1957, ch. 166, § 1; 1963, ch. 38, § 6; 1963, ch. 174, § 1; 1978, ch. 536, § 1; 1978, ch. 601, § 1; 1980, ch. 563, § 1; 1980, ch. 812, § 1; T.C.A. (orig. ed.), § 67-3004(f).
Notwithstanding § 67-6-501(a) , no sales or use tax shall be payable on account of any direct sale or lease of tangible personal property or services to the United States, or any agency thereof created by congress, for consumption or use directly by it through its own government employees.
Acts 1949, ch. 245, § 1; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 242, § 7; 1957, ch. 166, § 1; 1963, ch. 38, § 6; 1963, ch. 174, § 1; 1978, ch. 536, § 1; 1978, ch. 601, § 1; 1980, ch. 563, § 1; 1980, ch. 812, § 1; T.C.A. (orig. ed.), § 67-3004(f).
Tenn. Code Ann. § 67-8-202 — TN Code / Title 67 / Chapter 8 / Section 67-8-202
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Credit" means the maximum credit for any estate, inheritance, legacy, or succession taxes paid to any state or territory or the District of Columbia, allowable with respect to the gross federal estate tax by § 2011 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2011 ), the maximum credit, however, to be reduced in the proportion that the amount of the nontaxable property bears to the amount of the entire estate of the decedent; (2) "Decedent" means any person who at the time of death is a domiciliary of the state of Tennessee or who owned real estate situated within this state or tangible personal property having actual situs within this state; (3) "Estate" means the entire estate, and/or interest in the estate, of the decedent, that is subject to or liable for the payment of the federal estate tax before deducting any losses or exemptions in accordance with the Internal Revenue Code of 1954; (4) "Executor" includes administrator, and any other person liable for the payment of the federal estate tax; (5) "Federal estate tax" means the tax imposed by chapter 11 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2001 et seq.); (6) "Nontaxable property" means all parts of the estate or interest in the estate other than the Tennessee estate; (7) "State taxes" means the aggregate estate, inheritance, succession, collateral inheritance and/or legacy taxes paid to any state, territory or the District of Columbia, including, also, such taxes of any of those kinds as are imposed by the state of Tennessee other than the Tennessee estate tax imposed by this part, allowable in computing the maximum credit under § 2011 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2011 ), except such taxes of any of the above kinds or with respect to nontaxable property of the decedent; (8) "Tennessee estate" means such part of the estate, or interest in the estate, the transfer of which is within the power of the state of Tennessee to subject to the Tennessee estate tax; and (9) "Tennessee estate tax" means the tax imposed by this part. Acts 1929 (Ex. Sess.), ch. 23, § 1; mod. Code 1932, § 1296; modified; Acts 1967, ch. 150, § 1; 1983, ch. 73, § 15; T.C.A. (orig. ed.), § 30-1701(b)-(j); Acts 1992, ch. 1003, § 1.
As used in this part, unless the context otherwise requires:
(1) "Credit" means the maximum credit for any estate, inheritance, legacy, or succession taxes paid to any state or territory or the District of Columbia, allowable with respect to the gross federal estate tax by § 2011 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2011 ), the maximum credit, however, to be reduced in the proportion that the amount of the nontaxable property bears to the amount of the entire estate of the decedent;
(2) "Decedent" means any person who at the time of death is a domiciliary of the state of Tennessee or who owned real estate situated within this state or tangible personal property having actual situs within this state;
(3) "Estate" means the entire estate, and/or interest in the estate, of the decedent, that is subject to or liable for the payment of the federal estate tax before deducting any losses or exemptions in accordance with the Internal Revenue Code of 1954;
(4) "Executor" includes administrator, and any other person liable for the payment of the federal estate tax;
(5) "Federal estate tax" means the tax imposed by chapter 11 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2001 et seq.);
(6) "Nontaxable property" means all parts of the estate or interest in the estate other than the Tennessee estate;
(7) "State taxes" means the aggregate estate, inheritance, succession, collateral inheritance and/or legacy taxes paid to any state, territory or the District of Columbia, including, also, such taxes of any of those kinds as are imposed by the state of Tennessee other than the Tennessee estate tax imposed by this part, allowable in computing the maximum credit under § 2011 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2011 ), except such taxes of any of the above kinds or with respect to nontaxable property of the decedent;
(8) "Tennessee estate" means such part of the estate, or interest in the estate, the transfer of which is within the power of the state of Tennessee to subject to the Tennessee estate tax; and
(9) "Tennessee estate tax" means the tax imposed by this part.
Acts 1929 (Ex. Sess.), ch. 23, § 1; mod. Code 1932, § 1296; modified; Acts 1967, ch. 150, § 1; 1983, ch. 73, § 15; T.C.A. (orig. ed.), § 30-1701(b)-(j); Acts 1992, ch. 1003, § 1.
Tenn. Code Ann. § 67-8-113 — TN Code / Title 67 / Chapter 8 / Section 67-8-113
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Distress warrant
Status: in_force

The commissioner may issue a distress warrant for the collection of the tax imposed under this part, together with interest and penalty on the tax in accordance with § 67-4-110 . Acts 1939, ch. 137, § 19; C. Supp. 1950, § 1295.19 (Williams, § 1328.19); T.C.A. (orig. ed.), § 67-2520.
The commissioner may issue a distress warrant for the collection of the tax imposed under this part, together with interest and penalty on the tax in accordance with § 67-4-110 .
Acts 1939, ch. 137, § 19; C. Supp. 1950, § 1295.19 (Williams, § 1328.19); T.C.A. (orig. ed.), § 67-2520.
Tenn. Code Ann. § 67-5-1322 — TN Code / Title 67 / Chapter 5 / Section 67-5-1322
Determination of value and allocation to state
Status: in_force

(a) Upon examination of every such schedule and statement and all other evidence taken by it, the comptroller of the treasury shall proceed to ascertain and determine the value of such property within the state for taxation in accordance with the unit rule of appraisal where applicable, as determined by the comptroller of the treasury, taking into consideration the following factors where appropriate: the capital stock, corporate property, franchises, income, and the market value of the shares of stock and bonded indebtedness. (b) The comptroller of the treasury may use any other evidence as is afforded by the statements and schedules or other evidence taken to enable the comptroller of the treasury to determine the value of the properties of such persons. (c) In applying the unit rule of appraisal, the comptroller of the treasury shall allocate for taxation to this state its share of the unit or system value, taking into consideration the following factors where appropriate: (1) The ratio of route and/or over-the-road miles traveled in this state to the route and/or over-the-road miles traveled in the system; (2) The ratio of original cost of the property in this state to the original cost of the property in the system; (3) The ratio of scheduled ground hours, gross revenue, and passenger miles in this state to the scheduled ground hours, gross revenue and passenger miles in the system; and (4) The ratio of gross revenue, all track miles, ton miles, and tons originated and terminated in this state to the gross revenue, all track miles, ton miles, and tons originated and terminated in the system. (d) The comptroller of the treasury may also consider any other factors that will help determine the state's share of the unit or system value. Acts 1973, ch. 226, § 11; T.C.A., § 67-922; Acts 1995, ch. 305, § 125.
(a) Upon examination of every such schedule and statement and all other evidence taken by it, the comptroller of the treasury shall proceed to ascertain and determine the value of such property within the state for taxation in accordance with the unit rule of appraisal where applicable, as determined by the comptroller of the treasury, taking into consideration the following factors where appropriate: the capital stock, corporate property, franchises, income, and the market value of the shares of stock and bonded indebtedness.
(b) The comptroller of the treasury may use any other evidence as is afforded by the statements and schedules or other evidence taken to enable the comptroller of the treasury to determine the value of the properties of such persons.
(c) In applying the unit rule of appraisal, the comptroller of the treasury shall allocate for taxation to this state its share of the unit or system value, taking into consideration the following factors where appropriate: (1) The ratio of route and/or over-the-road miles traveled in this state to the route and/or over-the-road miles traveled in the system; (2) The ratio of original cost of the property in this state to the original cost of the property in the system; (3) The ratio of scheduled ground hours, gross revenue, and passenger miles in this state to the scheduled ground hours, gross revenue and passenger miles in the system; and (4) The ratio of gross revenue, all track miles, ton miles, and tons originated and terminated in this state to the gross revenue, all track miles, ton miles, and tons originated and terminated in the system.
(1) The ratio of route and/or over-the-road miles traveled in this state to the route and/or over-the-road miles traveled in the system;
(2) The ratio of original cost of the property in this state to the original cost of the property in the system;
(3) The ratio of scheduled ground hours, gross revenue, and passenger miles in this state to the scheduled ground hours, gross revenue and passenger miles in the system; and
(4) The ratio of gross revenue, all track miles, ton miles, and tons originated and terminated in this state to the gross revenue, all track miles, ton miles, and tons originated and terminated in the system.
(d) The comptroller of the treasury may also consider any other factors that will help determine the state's share of the unit or system value.
Acts 1973, ch. 226, § 11; T.C.A., § 67-922; Acts 1995, ch. 305, § 125.
Tenn. Code Ann. § 67-4-2906 — TN Code / Title 67 / Chapter 4 / Section 67-4-2906
Application
Status: in_force

This part shall not apply to development of: (1) Public buildings; (2) Places of worship; (3) Barns or other outbuildings used for agricultural purposes; (4) Replacement buildings or structures for previously existing buildings and structures destroyed by fire or other disaster; (5) A building or structure owned by a nonprofit corporation that is a qualified 501(c)(3) corporation under the federal Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ); or (6) A building or structure located in any census tract of the county that has been designated by the federal government as being eligible for federal incentives because of blight, economic distress or urban renewal, upon a proper finding by the county legislative body that the exemption is necessary to stimulate growth in these economically challenged areas. Acts 2006, ch. 953, § 1.
This part shall not apply to development of:
(1) Public buildings;
(2) Places of worship;
(3) Barns or other outbuildings used for agricultural purposes;
(4) Replacement buildings or structures for previously existing buildings and structures destroyed by fire or other disaster;
(5) A building or structure owned by a nonprofit corporation that is a qualified 501(c)(3) corporation under the federal Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ); or
(6) A building or structure located in any census tract of the county that has been designated by the federal government as being eligible for federal incentives because of blight, economic distress or urban renewal, upon a proper finding by the county legislative body that the exemption is necessary to stimulate growth in these economically challenged areas.
Acts 2006, ch. 953, § 1.
Tenn. Code Ann. § 67-4-1604 — TN Code / Title 67 / Chapter 4 / Section 67-4-1604
Special disposal fee or surcharge - Imposition by counties prohibited - Applicable fees and surcharges
Status: in_force

Notwithstanding any provision of title 5, a county may not impose any special disposal fee or surcharge on tires in addition to the fee imposed by § 67-4-1603 . Tires shall be subject to the same tipping fee and other surcharges authorized by § 68-211-835 as are imposed on other wastes. Acts 1991, ch. 451, § 88.
Notwithstanding any provision of title 5, a county may not impose any special disposal fee or surcharge on tires in addition to the fee imposed by § 67-4-1603 . Tires shall be subject to the same tipping fee and other surcharges authorized by § 68-211-835 as are imposed on other wastes.
Acts 1991, ch. 451, § 88.
Tenn. Code Ann. § 67-1-1608 — TN Code / Title 67 / Chapter 1 / Section 67-1-1608
Amount of judgment in absence of commissioner's statement
Status: in_force

If there be no statement of the commissioner, a judgment nisi shall be rendered for the penalty of the bond, and the defendant may have an issue made up to prove the amount due, and judgment final shall be given for such amount. Code 1858, § 734 (deriv. Acts 1843-1844, ch. 103, § 7); Shan., § 1047; Code 1932, § 1776; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1607.
If there be no statement of the commissioner, a judgment nisi shall be rendered for the penalty of the bond, and the defendant may have an issue made up to prove the amount due, and judgment final shall be given for such amount.
Code 1858, § 734 (deriv. Acts 1843-1844, ch. 103, § 7); Shan., § 1047; Code 1932, § 1776; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1607.
Tenn. Code Ann. § 67-4-3004 — TN Code / Title 67 / Chapter 4 / Section 67-4-3004
Tourism development zone business tax
Status: in_force

The tourism development zone business tax is a privilege tax imposed upon persons engaged in various businesses and activities in a portion of a tourism development zone as designated pursuant to § 67-4-3003(a) . A dealer may invoice the tax as a separate item and pass it on to the dealer's customers. If the dealer passes the tax on to the customer, the tax shall be added to the gross receipts and be used in determining the tax base for both the business tax and the sales and use tax. Acts 2007, 500, § 1.
The tourism development zone business tax is a privilege tax imposed upon persons engaged in various businesses and activities in a portion of a tourism development zone as designated pursuant to § 67-4-3003(a) . A dealer may invoice the tax as a separate item and pass it on to the dealer's customers. If the dealer passes the tax on to the customer, the tax shall be added to the gross receipts and be used in determining the tax base for both the business tax and the sales and use tax.
Acts 2007, 500, § 1.
Tenn. Code Ann. § 67-2-112 — TN Code / Title 67 / Chapter 2 / Section 67-2-112
Date tax due - Member of armed forces serving during period of hostilities
Status: in_force

(a) The tax or taxes due and payable on account of income received during a taxpayer's tax year shall be paid in full on or before the fifteenth day of the fourth month commencing after the end of the taxpayer's tax year. (b) (1) No tax owed under this chapter by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner. (2) A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment. (3) This subsection (b) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense. (4) The estate of any such person who is killed in action in such hostilities shall owe no tax under this chapter, and any liability for any such tax, penalty or interest is forgiven. Acts 1931 (2nd Ex. Sess.), ch. 20, § 7; 1933, ch. 60, § 3; 1939, ch. 64, § 1; C. Supp. 1950, § 1123.7; Acts 1955, ch. 135, § 1; 1967, ch. 176, § 4; T.C.A. (orig. ed.), § 67-2618; Acts 1991, ch. 397, § 2; 2002, ch. 664, §3; 2003 , ch. 87, § 2; 2004, ch. 800, § 1.
(a) The tax or taxes due and payable on account of income received during a taxpayer's tax year shall be paid in full on or before the fifteenth day of the fourth month commencing after the end of the taxpayer's tax year.
(b) (1) No tax owed under this chapter by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner. (2) A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment. (3) This subsection (b) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense. (4) The estate of any such person who is killed in action in such hostilities shall owe no tax under this chapter, and any liability for any such tax, penalty or interest is forgiven.
(1) No tax owed under this chapter by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner.
(2) A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment.
(3) This subsection (b) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.
(4) The estate of any such person who is killed in action in such hostilities shall owe no tax under this chapter, and any liability for any such tax, penalty or interest is forgiven.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 7; 1933, ch. 60, § 3; 1939, ch. 64, § 1; C. Supp. 1950, § 1123.7; Acts 1955, ch. 135, § 1; 1967, ch. 176, § 4; T.C.A. (orig. ed.), § 67-2618; Acts 1991, ch. 397, § 2; 2002, ch. 664, §3; 2003 , ch. 87, § 2; 2004, ch. 800, § 1.
Tenn. Code Ann. § 67-4-711 — TN Code / Title 67 / Chapter 4 / Section 67-4-711
Deductions
Status: in_force

(a) In computing tax, there may be deducted from the measure of tax the following items: (1) Cash discounts allowed and taken on sales; (2) The proceeds of the sale of goods, wares, or merchandise returned by the customer when the sale price is refunded either in cash or by credit; (3) The amount allowed as trade-in value for any article sold; (4) Amounts representing the difference between the remaining amount due on the selling price of tangible personal property sold on a security agreement and five hundred dollars ($500), when the wholesaler or retailer actually repossesses the property sold pursuant to the terms of the security agreement; (5) (A) Amounts actually paid during the business tax period by a contractor to a subcontractor holding a business license or who is licensed by the state board for licensing contractors for performing the activities described in § 67-4-708(4)(A) . For a contractor to be eligible to claim the deduction, the contractor must provide, on a form prescribed by the commissioner, the name, address and business license or contractor's license number of the subcontractor and the amount subcontracted. The contractor also must maintain in its records a copy of the subcontractor's business license or license issued by the board for licensing contractors; (B) This subdivision (a)(5) shall apply only to new contracts issued sixty (60) days after July 1, 2009. Contracts issued before that date shall be subject to this subdivision (a)(5) as it existed immediately prior to July 1, 2009; (6) The sale of any service that is delivered to a location outside this state; (7) The proceeds of the sale of school supplies and meals to students and school employees on campus by elementary and secondary schools; provided, that the proceeds of all sales of such items by private independent contractors shall not be deducted; and (8) (A) A deduction from gross receipts shall be allowed for bad debts arising from receipts on which the tax imposed by this chapter was paid; (B) Any deduction taken that is attributed to bad debts shall not include interest; (C) For purpose of calculating the deduction, a "bad debt" is as defined in 26 U.S.C. § 166 . However, the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: (i) Financing charges or interest; (ii) Sales or use taxes charged on the purchase price; (iii) Uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid; (iv) Expenses incurred in attempting to collect any debt; and (v) Repossessed property; (D) The deduction provided for by this subdivision (a)(8) shall be deducted on the return for the period during which the bad debt is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subdivision (a)(8), a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return; (E) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected shall be paid and reported on the return filed for the period in which the collection is made; (F) When the amount of bad debt exceeds the amount of gross receipts for the period during which the bad debt is written off, the taxpayer may file a refund claim and receive a refund pursuant to § 67-1-1802 . The statute of limitations for filing the claim shall be measured from the due date of the return on which the bad debt could first be claimed. (b) In computing tax, there may be deducted from the measure of tax the following taxes; provided, that such deductions may be claimed only by the taxpayer who made direct payment to the applicable governmental agency and, in addition, by all subsequent vendees of such taxpayer licensed under this chapter to do business in the state: (1) Federal excise taxes imposed on beer, gasoline, motor fuel and tobacco products; (2) Tennessee gasoline tax, compiled in chapter 3 of this title; (3) Tennessee motor vehicle fuel use tax, compiled in chapter 3 of this title; (4) Tennessee tobacco tax, compiled in part 10 of this chapter; (5) Tennessee beer taxes, compiled in title 57, chapters 5 and 6; (6) Special tax on petroleum products, compiled in chapter 3, part 9 of this title; (7) Taxes that are required to be passed on to the consumer by the Retailers' Sales Tax Act, compiled in chapter 6 of this title, or by title 57, chapter 4, relative to sale of alcohol for on-premises consumption, should be excluded from the gross sales reported on the business tax return, but such taxes passed on to the consumer may be deducted from the gross sales reported, if such taxes are included in gross sales on the business tax return; (8) Liquefied gas tax, compiled in chapter 3, part 11 of this title; and (9) Taxes that are required to be collected by a bail bondsman pursuant to part 8 of this chapter shall be excluded from the gross sales reported on the business tax return, but such taxes collected by the bail bondsman may be deducted from the gross sales reported if such taxes are included in gross sales on the business tax return. Amended by 2017 Tenn. Acts, ch. 236, s 1, eff. 4/28/2017. Amended by 2015 Tenn. Acts, ch. 514, s 4, eff. 1/1/2016. Amended by 2013 Tenn. Acts, ch. 313, s 12, eff. 1/1/2014. Acts 1971, ch. 387, § 10; 1972, ch. 850, § 9; 1979, ch. 4, § 1; 1979, ch. 325, § 2; 1981, ch. 201, § 1; T.C.A., § 67-5810; Acts 1984, ch. 761, § 1; 1986, ch. 782, § 1; 1991, ch. 38, § 2; 1992, ch. 662, § 1; 2009 , ch. 530, § 77.
(a) In computing tax, there may be deducted from the measure of tax the following items: (1) Cash discounts allowed and taken on sales; (2) The proceeds of the sale of goods, wares, or merchandise returned by the customer when the sale price is refunded either in cash or by credit; (3) The amount allowed as trade-in value for any article sold; (4) Amounts representing the difference between the remaining amount due on the selling price of tangible personal property sold on a security agreement and five hundred dollars ($500), when the wholesaler or retailer actually repossesses the property sold pursuant to the terms of the security agreement; (5) (A) Amounts actually paid during the business tax period by a contractor to a subcontractor holding a business license or who is licensed by the state board for licensing contractors for performing the activities described in § 67-4-708(4)(A) . For a contractor to be eligible to claim the deduction, the contractor must provide, on a form prescribed by the commissioner, the name, address and business license or contractor's license number of the subcontractor and the amount subcontracted. The contractor also must maintain in its records a copy of the subcontractor's business license or license issued by the board for licensing contractors; (B) This subdivision (a)(5) shall apply only to new contracts issued sixty (60) days after July 1, 2009. Contracts issued before that date shall be subject to this subdivision (a)(5) as it existed immediately prior to July 1, 2009; (6) The sale of any service that is delivered to a location outside this state; (7) The proceeds of the sale of school supplies and meals to students and school employees on campus by elementary and secondary schools; provided, that the proceeds of all sales of such items by private independent contractors shall not be deducted; and (8) (A) A deduction from gross receipts shall be allowed for bad debts arising from receipts on which the tax imposed by this chapter was paid; (B) Any deduction taken that is attributed to bad debts shall not include interest; (C) For purpose of calculating the deduction, a "bad debt" is as defined in 26 U.S.C. § 166 . However, the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: (i) Financing charges or interest; (ii) Sales or use taxes charged on the purchase price; (iii) Uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid; (iv) Expenses incurred in attempting to collect any debt; and (v) Repossessed property; (D) The deduction provided for by this subdivision (a)(8) shall be deducted on the return for the period during which the bad debt is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subdivision (a)(8), a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return; (E) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected shall be paid and reported on the return filed for the period in which the collection is made; (F) When the amount of bad debt exceeds the amount of gross receipts for the period during which the bad debt is written off, the taxpayer may file a refund claim and receive a refund pursuant to § 67-1-1802 . The statute of limitations for filing the claim shall be measured from the due date of the return on which the bad debt could first be claimed.
(1) Cash discounts allowed and taken on sales;
(2) The proceeds of the sale of goods, wares, or merchandise returned by the customer when the sale price is refunded either in cash or by credit;
(3) The amount allowed as trade-in value for any article sold;
(4) Amounts representing the difference between the remaining amount due on the selling price of tangible personal property sold on a security agreement and five hundred dollars ($500), when the wholesaler or retailer actually repossesses the property sold pursuant to the terms of the security agreement;
(5) (A) Amounts actually paid during the business tax period by a contractor to a subcontractor holding a business license or who is licensed by the state board for licensing contractors for performing the activities described in § 67-4-708(4)(A) . For a contractor to be eligible to claim the deduction, the contractor must provide, on a form prescribed by the commissioner, the name, address and business license or contractor's license number of the subcontractor and the amount subcontracted. The contractor also must maintain in its records a copy of the subcontractor's business license or license issued by the board for licensing contractors; (B) This subdivision (a)(5) shall apply only to new contracts issued sixty (60) days after July 1, 2009. Contracts issued before that date shall be subject to this subdivision (a)(5) as it existed immediately prior to July 1, 2009;
(A) Amounts actually paid during the business tax period by a contractor to a subcontractor holding a business license or who is licensed by the state board for licensing contractors for performing the activities described in § 67-4-708(4)(A) . For a contractor to be eligible to claim the deduction, the contractor must provide, on a form prescribed by the commissioner, the name, address and business license or contractor's license number of the subcontractor and the amount subcontracted. The contractor also must maintain in its records a copy of the subcontractor's business license or license issued by the board for licensing contractors;
(B) This subdivision (a)(5) shall apply only to new contracts issued sixty (60) days after July 1, 2009. Contracts issued before that date shall be subject to this subdivision (a)(5) as it existed immediately prior to July 1, 2009;
(6) The sale of any service that is delivered to a location outside this state;
(7) The proceeds of the sale of school supplies and meals to students and school employees on campus by elementary and secondary schools; provided, that the proceeds of all sales of such items by private independent contractors shall not be deducted; and
(8) (A) A deduction from gross receipts shall be allowed for bad debts arising from receipts on which the tax imposed by this chapter was paid; (B) Any deduction taken that is attributed to bad debts shall not include interest; (C) For purpose of calculating the deduction, a "bad debt" is as defined in 26 U.S.C. § 166 . However, the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: (i) Financing charges or interest; (ii) Sales or use taxes charged on the purchase price; (iii) Uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid; (iv) Expenses incurred in attempting to collect any debt; and (v) Repossessed property; (D) The deduction provided for by this subdivision (a)(8) shall be deducted on the return for the period during which the bad debt is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subdivision (a)(8), a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return; (E) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected shall be paid and reported on the return filed for the period in which the collection is made; (F) When the amount of bad debt exceeds the amount of gross receipts for the period during which the bad debt is written off, the taxpayer may file a refund claim and receive a refund pursuant to § 67-1-1802 . The statute of limitations for filing the claim shall be measured from the due date of the return on which the bad debt could first be claimed.
(A) A deduction from gross receipts shall be allowed for bad debts arising from receipts on which the tax imposed by this chapter was paid;
(B) Any deduction taken that is attributed to bad debts shall not include interest;
(C) For purpose of calculating the deduction, a "bad debt" is as defined in 26 U.S.C. § 166 . However, the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: (i) Financing charges or interest; (ii) Sales or use taxes charged on the purchase price; (iii) Uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid; (iv) Expenses incurred in attempting to collect any debt; and (v) Repossessed property;
(i) Financing charges or interest;
(ii) Sales or use taxes charged on the purchase price;
(iii) Uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid;
(iv) Expenses incurred in attempting to collect any debt; and
(v) Repossessed property;
(D) The deduction provided for by this subdivision (a)(8) shall be deducted on the return for the period during which the bad debt is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subdivision (a)(8), a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return;
(E) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected shall be paid and reported on the return filed for the period in which the collection is made;
(F) When the amount of bad debt exceeds the amount of gross receipts for the period during which the bad debt is written off, the taxpayer may file a refund claim and receive a refund pursuant to § 67-1-1802 . The statute of limitations for filing the claim shall be measured from the due date of the return on which the bad debt could first be claimed.
(b) In computing tax, there may be deducted from the measure of tax the following taxes; provided, that such deductions may be claimed only by the taxpayer who made direct payment to the applicable governmental agency and, in addition, by all subsequent vendees of such taxpayer licensed under this chapter to do business in the state: (1) Federal excise taxes imposed on beer, gasoline, motor fuel and tobacco products; (2) Tennessee gasoline tax, compiled in chapter 3 of this title; (3) Tennessee motor vehicle fuel use tax, compiled in chapter 3 of this title; (4) Tennessee tobacco tax, compiled in part 10 of this chapter; (5) Tennessee beer taxes, compiled in title 57, chapters 5 and 6; (6) Special tax on petroleum products, compiled in chapter 3, part 9 of this title; (7) Taxes that are required to be passed on to the consumer by the Retailers' Sales Tax Act, compiled in chapter 6 of this title, or by title 57, chapter 4, relative to sale of alcohol for on-premises consumption, should be excluded from the gross sales reported on the business tax return, but such taxes passed on to the consumer may be deducted from the gross sales reported, if such taxes are included in gross sales on the business tax return; (8) Liquefied gas tax, compiled in chapter 3, part 11 of this title; and (9) Taxes that are required to be collected by a bail bondsman pursuant to part 8 of this chapter shall be excluded from the gross sales reported on the business tax return, but such taxes collected by the bail bondsman may be deducted from the gross sales reported if such taxes are included in gross sales on the business tax return.
(1) Federal excise taxes imposed on beer, gasoline, motor fuel and tobacco products;
(2) Tennessee gasoline tax, compiled in chapter 3 of this title;
(3) Tennessee motor vehicle fuel use tax, compiled in chapter 3 of this title;
(4) Tennessee tobacco tax, compiled in part 10 of this chapter;
(5) Tennessee beer taxes, compiled in title 57, chapters 5 and 6;
(6) Special tax on petroleum products, compiled in chapter 3, part 9 of this title;
(7) Taxes that are required to be passed on to the consumer by the Retailers' Sales Tax Act, compiled in chapter 6 of this title, or by title 57, chapter 4, relative to sale of alcohol for on-premises consumption, should be excluded from the gross sales reported on the business tax return, but such taxes passed on to the consumer may be deducted from the gross sales reported, if such taxes are included in gross sales on the business tax return;
(8) Liquefied gas tax, compiled in chapter 3, part 11 of this title; and
(9) Taxes that are required to be collected by a bail bondsman pursuant to part 8 of this chapter shall be excluded from the gross sales reported on the business tax return, but such taxes collected by the bail bondsman may be deducted from the gross sales reported if such taxes are included in gross sales on the business tax return.
Amended by 2017 Tenn. Acts, ch. 236, s 1, eff. 4/28/2017.
Amended by 2015 Tenn. Acts, ch. 514, s 4, eff. 1/1/2016.
Amended by 2013 Tenn. Acts, ch. 313, s 12, eff. 1/1/2014.
Acts 1971, ch. 387, § 10; 1972, ch. 850, § 9; 1979, ch. 4, § 1; 1979, ch. 325, § 2; 1981, ch. 201, § 1; T.C.A., § 67-5810; Acts 1984, ch. 761, § 1; 1986, ch. 782, § 1; 1991, ch. 38, § 2; 1992, ch. 662, § 1; 2009 , ch. 530, § 77.
Tenn. Code Ann. § 67-5-1404 — TN Code / Title 67 / Chapter 5 / Section 67-5-1404
Power of board to obtain evidence
Status: in_force

(a) The board may examine any person as a witness, and hear any proof that may be offered by any taxpayer in or about any question touching the classification, value, or assessment of any property described in the assessment roll. (b) The board has the power and authority to send for persons and papers, to examine and enforce the attendance of witnesses, and obtain any evidence or information that may be deemed material in the performance of its duties. (c) Each member of the board has the power to administer an oath, and any person who willfully or corruptly swears falsely to any material fact before the board commits perjury and is indictable for such offense. Acts 1973, ch. 226, § 10; T.C.A., § 67-803.
(a) The board may examine any person as a witness, and hear any proof that may be offered by any taxpayer in or about any question touching the classification, value, or assessment of any property described in the assessment roll.
(b) The board has the power and authority to send for persons and papers, to examine and enforce the attendance of witnesses, and obtain any evidence or information that may be deemed material in the performance of its duties.
(c) Each member of the board has the power to administer an oath, and any person who willfully or corruptly swears falsely to any material fact before the board commits perjury and is indictable for such offense.
Acts 1973, ch. 226, § 10; T.C.A., § 67-803.
Tenn. Code Ann. § 67-4-1020 — TN Code / Title 67 / Chapter 4 / Section 67-4-1020
Property deemed contraband - Seizure
Status: in_force

(a) (1) All manufactured tobacco products upon which all applicable tobacco taxes have not been paid and that are or shall be owned or possessed by any person in avoidance, evasion or violation of any of the provisions of this part, are declared to be contraband goods and may be seized by the commissioner, or any duly authorized representative, agent or employee of the department, without a warrant, and such goods shall be delivered to the department for sale at public auction to the highest bidder after due advertisement. (2) The department, before delivering any of such goods so seized, shall require the purchaser to affix the proper amount of stamps to any cigarettes and pay the applicable tax on any other tobacco products so seized. (3) Proceeds of all such seizures shall be paid by the commissioner into the state treasury, and ten percent (10%) of such proceeds shall be set aside as expenses for the administration of this section. (b) Any vehicle that may be used for transporting, for the purposes of distribution, gift or sale, any unstamped tobacco products shall likewise be subject to confiscation and sale in the same manner as provided in subsection (a), unless such vehicle is being used to transport such products in a manner deemed lawful as otherwise provided in this part. Any unstamped tobacco products found in any vehicle, except vehicles lawfully engaged in transporting such unstamped products, shall be prima facie evidence that such were intended to be used for gift, sale or distribution. (c) This section shall likewise apply to any coin-operated vending machine in which any tobacco products are found, stored or possessed with the tobacco products bearing a counterfeit or bogus tobacco tax stamp or any unstamped tobacco products, such vending machine and tobacco products are declared to be contraband property and shall be subject to confiscation and sale as provided for in this part. Any such vending machine found containing such tobacco products with counterfeit or bogus stamps or containing any unstamped tobacco in such vending machine shall be prima facie evidence that it was there for gift, sale or distribution. (d) (1) Any tobacco products found, owned, stored or possessed by any person bearing a counterfeit or bogus tobacco tax stamp are likewise declared to be contraband property, and shall be subject to confiscation and sale as provided by this section. Any such tobacco products shall be prima facie evidence that they were owned, stored or possessed for gift, sale or distribution. (2) Likewise, any unstamped tobacco products found, owned, stored or possessed at the same place or at the same time with any other tobacco products bearing counterfeit or bogus tax stamps are likewise declared to be contraband property and shall be subject to confiscation and sale as provided by this section. Such unstamped tobacco products shall be prima facie evidence that they were owned, stored or possessed for gift, sale or distribution. (e) (1) The possession of any counterfeit or bogus stamps, including any article, device, meter, mechanical or otherwise, that is used for the purpose of or in connection with the counterfeiting of tobacco tax stamps on tobacco products, or the unauthorized possession of a tobacco or cigarette stamp tax machine, meter, or ink that has been approved by the department for the use with the lawful tobacco tax stamps, is declared to be contraband property. (2) The unstamped tobacco products shall be subject to seizure and confiscation, and sale in the manner as other property provided by this section. (3) Any person violating this subsection (e) shall, upon conviction, be punished in accordance with the penalty prescribed under § 67-4-1007 . (f) Any money or coins found or recovered in any cigarette or tobacco vending machine, which machine has been ordered forfeited to the state of Tennessee under this part, shall likewise be forfeited to the state of Tennessee and the money paid into the state treasury by the commissioner. (g) If, incidental to a confiscation of contraband as defined by this section, there is discovered any intoxicating liquor deemed to be held or transported illegally within the purview of § 57-3-411 , § 57-9-201 or § 57-9-202 , the confiscating officer is empowered and required to seize such liquor, notwithstanding the fact that such officer may not otherwise be empowered to take such action under § 57-3-411 , § 57-9-201 or § 57-9-202 . Any intoxicating liquor seized pursuant to this subsection (g) shall be delivered promptly as provided by § 57-3-411 , § 57-9-201 or § 57-9-202 , as may be appropriate, to the alcoholic beverage commission for sale or disposition as contraband in accordance with title 57. Acts 1937, ch. 133, § 7; 1937, ch. 311, §§ 1, 2; mod. C. Supp. 1950, § 1238.4 (Williams, § 1213.7); Acts 1963, ch. 327, § 6; 1970, ch. 407, § 5; 1972, ch. 457, § 5; 1973, ch. 68, § 4; 1973, ch. 84, § 4; T.C.A. (orig. ed.), § 67-3123.
(a) (1) All manufactured tobacco products upon which all applicable tobacco taxes have not been paid and that are or shall be owned or possessed by any person in avoidance, evasion or violation of any of the provisions of this part, are declared to be contraband goods and may be seized by the commissioner, or any duly authorized representative, agent or employee of the department, without a warrant, and such goods shall be delivered to the department for sale at public auction to the highest bidder after due advertisement. (2) The department, before delivering any of such goods so seized, shall require the purchaser to affix the proper amount of stamps to any cigarettes and pay the applicable tax on any other tobacco products so seized. (3) Proceeds of all such seizures shall be paid by the commissioner into the state treasury, and ten percent (10%) of such proceeds shall be set aside as expenses for the administration of this section.
(1) All manufactured tobacco products upon which all applicable tobacco taxes have not been paid and that are or shall be owned or possessed by any person in avoidance, evasion or violation of any of the provisions of this part, are declared to be contraband goods and may be seized by the commissioner, or any duly authorized representative, agent or employee of the department, without a warrant, and such goods shall be delivered to the department for sale at public auction to the highest bidder after due advertisement.
(2) The department, before delivering any of such goods so seized, shall require the purchaser to affix the proper amount of stamps to any cigarettes and pay the applicable tax on any other tobacco products so seized.
(3) Proceeds of all such seizures shall be paid by the commissioner into the state treasury, and ten percent (10%) of such proceeds shall be set aside as expenses for the administration of this section.
(b) Any vehicle that may be used for transporting, for the purposes of distribution, gift or sale, any unstamped tobacco products shall likewise be subject to confiscation and sale in the same manner as provided in subsection (a), unless such vehicle is being used to transport such products in a manner deemed lawful as otherwise provided in this part. Any unstamped tobacco products found in any vehicle, except vehicles lawfully engaged in transporting such unstamped products, shall be prima facie evidence that such were intended to be used for gift, sale or distribution.
(c) This section shall likewise apply to any coin-operated vending machine in which any tobacco products are found, stored or possessed with the tobacco products bearing a counterfeit or bogus tobacco tax stamp or any unstamped tobacco products, such vending machine and tobacco products are declared to be contraband property and shall be subject to confiscation and sale as provided for in this part. Any such vending machine found containing such tobacco products with counterfeit or bogus stamps or containing any unstamped tobacco in such vending machine shall be prima facie evidence that it was there for gift, sale or distribution.
(d) (1) Any tobacco products found, owned, stored or possessed by any person bearing a counterfeit or bogus tobacco tax stamp are likewise declared to be contraband property, and shall be subject to confiscation and sale as provided by this section. Any such tobacco products shall be prima facie evidence that they were owned, stored or possessed for gift, sale or distribution. (2) Likewise, any unstamped tobacco products found, owned, stored or possessed at the same place or at the same time with any other tobacco products bearing counterfeit or bogus tax stamps are likewise declared to be contraband property and shall be subject to confiscation and sale as provided by this section. Such unstamped tobacco products shall be prima facie evidence that they were owned, stored or possessed for gift, sale or distribution.
(1) Any tobacco products found, owned, stored or possessed by any person bearing a counterfeit or bogus tobacco tax stamp are likewise declared to be contraband property, and shall be subject to confiscation and sale as provided by this section. Any such tobacco products shall be prima facie evidence that they were owned, stored or possessed for gift, sale or distribution.
(2) Likewise, any unstamped tobacco products found, owned, stored or possessed at the same place or at the same time with any other tobacco products bearing counterfeit or bogus tax stamps are likewise declared to be contraband property and shall be subject to confiscation and sale as provided by this section. Such unstamped tobacco products shall be prima facie evidence that they were owned, stored or possessed for gift, sale or distribution.
(e) (1) The possession of any counterfeit or bogus stamps, including any article, device, meter, mechanical or otherwise, that is used for the purpose of or in connection with the counterfeiting of tobacco tax stamps on tobacco products, or the unauthorized possession of a tobacco or cigarette stamp tax machine, meter, or ink that has been approved by the department for the use with the lawful tobacco tax stamps, is declared to be contraband property. (2) The unstamped tobacco products shall be subject to seizure and confiscation, and sale in the manner as other property provided by this section. (3) Any person violating this subsection (e) shall, upon conviction, be punished in accordance with the penalty prescribed under § 67-4-1007 .
(1) The possession of any counterfeit or bogus stamps, including any article, device, meter, mechanical or otherwise, that is used for the purpose of or in connection with the counterfeiting of tobacco tax stamps on tobacco products, or the unauthorized possession of a tobacco or cigarette stamp tax machine, meter, or ink that has been approved by the department for the use with the lawful tobacco tax stamps, is declared to be contraband property.
(2) The unstamped tobacco products shall be subject to seizure and confiscation, and sale in the manner as other property provided by this section.
(3) Any person violating this subsection (e) shall, upon conviction, be punished in accordance with the penalty prescribed under § 67-4-1007 .
(f) Any money or coins found or recovered in any cigarette or tobacco vending machine, which machine has been ordered forfeited to the state of Tennessee under this part, shall likewise be forfeited to the state of Tennessee and the money paid into the state treasury by the commissioner.
(g) If, incidental to a confiscation of contraband as defined by this section, there is discovered any intoxicating liquor deemed to be held or transported illegally within the purview of § 57-3-411 , § 57-9-201 or § 57-9-202 , the confiscating officer is empowered and required to seize such liquor, notwithstanding the fact that such officer may not otherwise be empowered to take such action under § 57-3-411 , § 57-9-201 or § 57-9-202 . Any intoxicating liquor seized pursuant to this subsection (g) shall be delivered promptly as provided by § 57-3-411 , § 57-9-201 or § 57-9-202 , as may be appropriate, to the alcoholic beverage commission for sale or disposition as contraband in accordance with title 57.
Acts 1937, ch. 133, § 7; 1937, ch. 311, §§ 1, 2; mod. C. Supp. 1950, § 1238.4 (Williams, § 1213.7); Acts 1963, ch. 327, § 6; 1970, ch. 407, § 5; 1972, ch. 457, § 5; 1973, ch. 68, § 4; 1973, ch. 84, § 4; T.C.A. (orig. ed.), § 67-3123.
Tenn. Code Ann. § 67-4-1501 — TN Code / Title 67 / Chapter 4 / Section 67-4-1501
Part definitions
Status: in_force

As used in this part: (1) "Consideration" means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition implies that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person; (2) "Department" means the department of revenue; (3) "Occupancy" means the use or possession, or the right to the use or possession, of any room, lodgings, or accommodations in a short-term rental unit; (4) "Residential dwelling" means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare; (5) "Short-term rental unit" means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in § 68-14-302 or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in § 68-14-502 ; (6) "Short-term rental unit marketplace" means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant; (7) "Short-term rental unit provider" means any person or entity engaged in renting any short-term rental unit offered through a short-term rental unit marketplace; (8) "Short-term rental unit transaction" means any transaction in which there is a charge to an occupant by a short-term rental unit provider for the occupancy of a short-term rental unit; (9) "Transient" means any person who exercises occupancy or is entitled to occupancy of any short-term rental unit for a period of less than thirty (30) continuous days; and (10) "Vacation lodging service" means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. Amended by 2021 Tenn. Acts, ch. 264, Secs.s5, s6 eff. 4/30/2021. Acts 2020, ch. 787, § 10.
As used in this part:
(1) "Consideration" means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition implies that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person;
(2) "Department" means the department of revenue;
(3) "Occupancy" means the use or possession, or the right to the use or possession, of any room, lodgings, or accommodations in a short-term rental unit;
(4) "Residential dwelling" means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare;
(5) "Short-term rental unit" means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in § 68-14-302 or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in § 68-14-502 ;
(6) "Short-term rental unit marketplace" means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant;
(7) "Short-term rental unit provider" means any person or entity engaged in renting any short-term rental unit offered through a short-term rental unit marketplace;
(8) "Short-term rental unit transaction" means any transaction in which there is a charge to an occupant by a short-term rental unit provider for the occupancy of a short-term rental unit;
(9) "Transient" means any person who exercises occupancy or is entitled to occupancy of any short-term rental unit for a period of less than thirty (30) continuous days; and
(10) "Vacation lodging service" means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units.
Amended by 2021 Tenn. Acts, ch. 264, Secs.s5, s6 eff. 4/30/2021.
Acts 2020, ch. 787, § 10.
Tenn. Code Ann. § 67-1-911 — TN Code / Title 67 / Chapter 1 / Section 67-1-911
Provisions applicable to municipal taxes
Status: in_force

(a) Sections 67-1-901 - 67-1-905 and 67-1-908 - 67-1-910 apply to the recovery of all taxes collected by any of the municipalities of this state. (b) In order to carry out the legislative intent that all of such sections, which now apply to the recovery of state taxes erroneously paid, be conformed to apply also to the recovery of taxes erroneously paid to municipalities, the following provisions are added: (1) The municipal officer collecting any municipal taxes paid under protest shall pay such revenue into the municipal treasury and, at the time of payment, shall give notice to the mayor and board of commissioners or other governing body of such municipality that the taxes were paid under protest; (2) If it be finally determined by any court having jurisdiction of any suit brought within thirty (30) days after such payment under protest against the municipality to recover such taxes that the taxes were wrongfully collected as not being due from the party to the municipality, the municipality shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause; and (3) The city attorney or other legal officer of such municipality shall conduct the defense of such suit. Acts 1959, ch. 324, § 1; T.C.A., § 67-2313.
(a) Sections 67-1-901 - 67-1-905 and 67-1-908 - 67-1-910 apply to the recovery of all taxes collected by any of the municipalities of this state.
(b) In order to carry out the legislative intent that all of such sections, which now apply to the recovery of state taxes erroneously paid, be conformed to apply also to the recovery of taxes erroneously paid to municipalities, the following provisions are added: (1) The municipal officer collecting any municipal taxes paid under protest shall pay such revenue into the municipal treasury and, at the time of payment, shall give notice to the mayor and board of commissioners or other governing body of such municipality that the taxes were paid under protest; (2) If it be finally determined by any court having jurisdiction of any suit brought within thirty (30) days after such payment under protest against the municipality to recover such taxes that the taxes were wrongfully collected as not being due from the party to the municipality, the municipality shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause; and (3) The city attorney or other legal officer of such municipality shall conduct the defense of such suit.
(1) The municipal officer collecting any municipal taxes paid under protest shall pay such revenue into the municipal treasury and, at the time of payment, shall give notice to the mayor and board of commissioners or other governing body of such municipality that the taxes were paid under protest;
(2) If it be finally determined by any court having jurisdiction of any suit brought within thirty (30) days after such payment under protest against the municipality to recover such taxes that the taxes were wrongfully collected as not being due from the party to the municipality, the municipality shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause; and
(3) The city attorney or other legal officer of such municipality shall conduct the defense of such suit.
Acts 1959, ch. 324, § 1; T.C.A., § 67-2313.
Tenn. Code Ann. § 67-3-903 — TN Code / Title 67 / Chapter 3 / Section 67-3-903
Specific highway projects benefited by 1986 gasoline tax increases
Status: in_force

(a) During the 1986-1987 fiscal year, the funds generated under chapter 931 of the Acts of 1986, shall be used only for the projects specified in the March 25, 1986, Proposed Fiscal Year 1986-1987 Transportation Improvement Plan and Additional Construction Projects, and those additional projects listed in chapter 931 of the Public Acts of 1986. No projects shall be deleted from this plan without the approval of the speaker of the house of representatives and the speaker of the senate. Additional projects shall include the following: (1) There shall be included in the Cannon County SR-1 (US-70S) SR-64 to Woodbury bridge construction project described therein the widening of SR-1 to four (4) lanes from Woodbury to the Rutherford County line, and in the Smith County SR-25 Carthage bypass right-of-way project described therein necessary bridge design; (2) There shall be included a highway from Columbia, in Maury County, to the intersection of Law Road and Interstate 40 at Exit 140 in Henderson County, this highway to provide access through the counties of Maury, Lewis, Perry, Decatur, and Henderson, among others, and to the cities of Hohenwald, Linden, Parsons, and Lexington, among others; and (3) There shall be included the reconstruction of Old Hickory Boulevard (State Highway 251) to four (4) lanes from U.S. Highway 70S to U.S. Highway 70N near Interstate Route 40. (b) (1) (A) The projects listed in the memorandum dated April 1, 1986, from Commissioner Dale Kelley to Senator Henry, Senator Darnell, Representative Bragg and Representative Robinson shall constitute and comprise the projects to be completed no later than the end of the 1998-1999 fiscal year, and the provisions of such memorandum are hereby incorporated herein by reference. No project shall be deleted or changed from such memorandum without the approval of the speaker of the house of representatives and the speaker of the senate. (B) The reference in such memorandum on page 2 of 2, headed BICENTENNIAL PARKWAY SPECIFIC DESCRIPTIONS, shall include after the language "Interstate 155 Extension" the following: on a route to be determined by the commissioner of transportation after public hearings and feasibility studies through either Dyer, Gibson and Madison counties or through Dyer, Crockett and Madison counties. (2) Additional projects shall include: (A) The reconstruction of Highway 61 to four (4) lanes from Clinton to Oak Ridge; (B) Preplanning of the reconstruction of Highway 46 from Highway 149 to Dickson; (C) Improvement of the Austin Peay Highway in Shelby County north from I-240 North at an estimated cost of four million three hundred thousand dollars ($4,300,000); and (D) The widening to four (4) lanes of Highway 12 from Ashland City to Clarksville Highway in Davidson County. (c) Nothing in this section shall be interpreted or construed to place any roadway which is the subject of chapter 931 of the Public Acts of 1986, under the Scenic Highway Act of 1971, compiled in title 54, chapter 17, part 1, or the Tennessee Parkway System Act, complied in title 54, chapter 17, part 2. (d) In addition to the projects listed in the "Accelerated Primary Highway Plan" in the memorandum dated April 1, 1986, from Commissioner Dale Kelley to Senator Henry, Senator Darnell, Representative Bragg and Representative Robinson, there is added a project in Memphis described as: The reconstruction of U.S. Route 61, South Third Street, from Shelby Drive to Mitchell Road to provide six (6) traffic lanes. (e) The commissioner of transportation may consider a northern route to complement the Bicentennial Parkway project known as Interstate 840. Counties which may be considered by the commissioner for the northern route are Wilson, Montgomery, Robertson, Cheatham, Dickson and Sumner. During the 1993-1994 fiscal year, location and environmental studies shall be undertaken. The commissioner may consider funding sources from all revenues allocated to the department of transportation for highway purposes. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2003.
(a) During the 1986-1987 fiscal year, the funds generated under chapter 931 of the Acts of 1986, shall be used only for the projects specified in the March 25, 1986, Proposed Fiscal Year 1986-1987 Transportation Improvement Plan and Additional Construction Projects, and those additional projects listed in chapter 931 of the Public Acts of 1986. No projects shall be deleted from this plan without the approval of the speaker of the house of representatives and the speaker of the senate. Additional projects shall include the following: (1) There shall be included in the Cannon County SR-1 (US-70S) SR-64 to Woodbury bridge construction project described therein the widening of SR-1 to four (4) lanes from Woodbury to the Rutherford County line, and in the Smith County SR-25 Carthage bypass right-of-way project described therein necessary bridge design; (2) There shall be included a highway from Columbia, in Maury County, to the intersection of Law Road and Interstate 40 at Exit 140 in Henderson County, this highway to provide access through the counties of Maury, Lewis, Perry, Decatur, and Henderson, among others, and to the cities of Hohenwald, Linden, Parsons, and Lexington, among others; and (3) There shall be included the reconstruction of Old Hickory Boulevard (State Highway 251) to four (4) lanes from U.S. Highway 70S to U.S. Highway 70N near Interstate Route 40.
(1) There shall be included in the Cannon County SR-1 (US-70S) SR-64 to Woodbury bridge construction project described therein the widening of SR-1 to four (4) lanes from Woodbury to the Rutherford County line, and in the Smith County SR-25 Carthage bypass right-of-way project described therein necessary bridge design;
(2) There shall be included a highway from Columbia, in Maury County, to the intersection of Law Road and Interstate 40 at Exit 140 in Henderson County, this highway to provide access through the counties of Maury, Lewis, Perry, Decatur, and Henderson, among others, and to the cities of Hohenwald, Linden, Parsons, and Lexington, among others; and
(3) There shall be included the reconstruction of Old Hickory Boulevard (State Highway 251) to four (4) lanes from U.S. Highway 70S to U.S. Highway 70N near Interstate Route 40.
(b) (1) (A) The projects listed in the memorandum dated April 1, 1986, from Commissioner Dale Kelley to Senator Henry, Senator Darnell, Representative Bragg and Representative Robinson shall constitute and comprise the projects to be completed no later than the end of the 1998-1999 fiscal year, and the provisions of such memorandum are hereby incorporated herein by reference. No project shall be deleted or changed from such memorandum without the approval of the speaker of the house of representatives and the speaker of the senate. (B) The reference in such memorandum on page 2 of 2, headed BICENTENNIAL PARKWAY SPECIFIC DESCRIPTIONS, shall include after the language "Interstate 155 Extension" the following: on a route to be determined by the commissioner of transportation after public hearings and feasibility studies through either Dyer, Gibson and Madison counties or through Dyer, Crockett and Madison counties. (2) Additional projects shall include: (A) The reconstruction of Highway 61 to four (4) lanes from Clinton to Oak Ridge; (B) Preplanning of the reconstruction of Highway 46 from Highway 149 to Dickson; (C) Improvement of the Austin Peay Highway in Shelby County north from I-240 North at an estimated cost of four million three hundred thousand dollars ($4,300,000); and (D) The widening to four (4) lanes of Highway 12 from Ashland City to Clarksville Highway in Davidson County.
(1) (A) The projects listed in the memorandum dated April 1, 1986, from Commissioner Dale Kelley to Senator Henry, Senator Darnell, Representative Bragg and Representative Robinson shall constitute and comprise the projects to be completed no later than the end of the 1998-1999 fiscal year, and the provisions of such memorandum are hereby incorporated herein by reference. No project shall be deleted or changed from such memorandum without the approval of the speaker of the house of representatives and the speaker of the senate. (B) The reference in such memorandum on page 2 of 2, headed BICENTENNIAL PARKWAY SPECIFIC DESCRIPTIONS, shall include after the language "Interstate 155 Extension" the following: on a route to be determined by the commissioner of transportation after public hearings and feasibility studies through either Dyer, Gibson and Madison counties or through Dyer, Crockett and Madison counties.
(A) The projects listed in the memorandum dated April 1, 1986, from Commissioner Dale Kelley to Senator Henry, Senator Darnell, Representative Bragg and Representative Robinson shall constitute and comprise the projects to be completed no later than the end of the 1998-1999 fiscal year, and the provisions of such memorandum are hereby incorporated herein by reference. No project shall be deleted or changed from such memorandum without the approval of the speaker of the house of representatives and the speaker of the senate.
(B) The reference in such memorandum on page 2 of 2, headed BICENTENNIAL PARKWAY SPECIFIC DESCRIPTIONS, shall include after the language "Interstate 155 Extension" the following: on a route to be determined by the commissioner of transportation after public hearings and feasibility studies through either Dyer, Gibson and Madison counties or through Dyer, Crockett and Madison counties.
(2) Additional projects shall include: (A) The reconstruction of Highway 61 to four (4) lanes from Clinton to Oak Ridge; (B) Preplanning of the reconstruction of Highway 46 from Highway 149 to Dickson; (C) Improvement of the Austin Peay Highway in Shelby County north from I-240 North at an estimated cost of four million three hundred thousand dollars ($4,300,000); and (D) The widening to four (4) lanes of Highway 12 from Ashland City to Clarksville Highway in Davidson County.
(A) The reconstruction of Highway 61 to four (4) lanes from Clinton to Oak Ridge;
(B) Preplanning of the reconstruction of Highway 46 from Highway 149 to Dickson;
(C) Improvement of the Austin Peay Highway in Shelby County north from I-240 North at an estimated cost of four million three hundred thousand dollars ($4,300,000); and
(D) The widening to four (4) lanes of Highway 12 from Ashland City to Clarksville Highway in Davidson County.
(c) Nothing in this section shall be interpreted or construed to place any roadway which is the subject of chapter 931 of the Public Acts of 1986, under the Scenic Highway Act of 1971, compiled in title 54, chapter 17, part 1, or the Tennessee Parkway System Act, complied in title 54, chapter 17, part 2.
(d) In addition to the projects listed in the "Accelerated Primary Highway Plan" in the memorandum dated April 1, 1986, from Commissioner Dale Kelley to Senator Henry, Senator Darnell, Representative Bragg and Representative Robinson, there is added a project in Memphis described as: The reconstruction of U.S. Route 61, South Third Street, from Shelby Drive to Mitchell Road to provide six (6) traffic lanes.
(e) The commissioner of transportation may consider a northern route to complement the Bicentennial Parkway project known as Interstate 840. Counties which may be considered by the commissioner for the northern route are Wilson, Montgomery, Robertson, Cheatham, Dickson and Sumner. During the 1993-1994 fiscal year, location and environmental studies shall be undertaken. The commissioner may consider funding sources from all revenues allocated to the department of transportation for highway purposes.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2003.
Tenn. Code Ann. § 67-4-3206 — TN Code / Title 67 / Chapter 4 / Section 67-4-3206
Adoption of transit improvement programs
Status: in_force

(a) Before a surcharge may be imposed, a transit improvement program shall be developed and adopted in accordance with this section. (b) A transit improvement program must indicate and describe in reasonable detail the public transit system projects and services to be funded and implemented under the program. (c) A transit improvement program must state: (1) The type and rate of a surcharge that will provide funding to the program; (2) When a surcharge will terminate or the date or conditions upon which the surcharge will be terminated or reduced; (3) Any other sources of funding for the program; (4) An estimate of the initial and recurring cost of the program; (5) The implementing agencies responsible for carrying out the program; and (6) The geographic location of the public transit system projects. (d) Prior to adoption of a transit improvement program in accordance with subsection (e), a local government must: (1) Solicit public comment regarding the transit improvement program; (2) Make reasonable efforts to notify or coordinate with other local governments surrounding the local government that is considering adopting the transit improvement program; and (3) Prepare a plan of financing that demonstrates a proposed transit improvement program's financial feasibility that includes the methodology and assumptions used in the financial forecasts and projections supporting the plan's analysis. The plan of financing shall include information on the amount of the transit improvement program's infrastructure to be financed through the issuance of bonds or other debt. The plan of financing's analysis will be based on forecasts and projections for at least a ten-year period after the planned inception date for the program. For the purposes of this section, "financial feasibility" means the transit improvement program is likely to be viable after taking into account the anticipated costs, risks, and liabilities of the transit improvement program, the anticipated revenue generated by the surcharge and transit improvement program, and the local government's financial position. A local government shall obtain a determination or opinion in accordance with the attestation standards from an independent certified public accounting firm that the assumptions in the local government's plan of financing provide a reasonable basis for the local government's forecast or projection given the hypothetical assumptions supporting its analysis that the proposed transit improvement program is financially feasible. Prior to obtaining the determination or opinion, the local government shall obtain approval from the comptroller of the treasury of the selection of the firm and the procedures to be used by the firm in making the determination or opinion. Upon approval of the firm and the procedures to be used by the firm by the comptroller of the treasury, the local government shall submit to the firm a plan of financing for any of the projects or services to be provided as part of the transit improvement program. Other relevant information may be considered in making the determination or opinion required by this subdivision (d)(3). The local government shall publish the completed financial feasibility determination or opinion in its entirety with the plan of financing on its website as soon as practicable after completion. (e) (1) A transit improvement program is adopted if it is passed by ordinance or resolution by majority vote of the local government's legislative body. (2) A copy of such ordinance or resolution must be provided to the department of revenue prior to the election on the question of whether the surcharge shall be levied. (f) The ordinance or resolution must contain a brief summary of the transit improvement program for which revenue from the surcharge will be used, written in a clear and coherent manner using words with common everyday meanings, and not exceeding two hundred fifty (250) words in length, and must include the information listed in subsections (b) and (c). The brief summary shall be placed on the ballot pursuant to § 67-4-3202(b)(1) . (g) The financing and operations of a transit improvement program shall be accounted for in a manner approved by the comptroller of the treasury and in compliance with generally accepted accounting principles (GAAP). Nothing in this part limits the authority of the comptroller of the treasury to audit the revenues and expenditures of a transit improvement program, the financing or operations of a transit improvement program, and to charge a reasonable fee for its services. Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
(a) Before a surcharge may be imposed, a transit improvement program shall be developed and adopted in accordance with this section.
(b) A transit improvement program must indicate and describe in reasonable detail the public transit system projects and services to be funded and implemented under the program.
(c) A transit improvement program must state: (1) The type and rate of a surcharge that will provide funding to the program; (2) When a surcharge will terminate or the date or conditions upon which the surcharge will be terminated or reduced; (3) Any other sources of funding for the program; (4) An estimate of the initial and recurring cost of the program; (5) The implementing agencies responsible for carrying out the program; and (6) The geographic location of the public transit system projects.
(1) The type and rate of a surcharge that will provide funding to the program;
(2) When a surcharge will terminate or the date or conditions upon which the surcharge will be terminated or reduced;
(3) Any other sources of funding for the program;
(4) An estimate of the initial and recurring cost of the program;
(5) The implementing agencies responsible for carrying out the program; and
(6) The geographic location of the public transit system projects.
(d) Prior to adoption of a transit improvement program in accordance with subsection (e), a local government must: (1) Solicit public comment regarding the transit improvement program; (2) Make reasonable efforts to notify or coordinate with other local governments surrounding the local government that is considering adopting the transit improvement program; and (3) Prepare a plan of financing that demonstrates a proposed transit improvement program's financial feasibility that includes the methodology and assumptions used in the financial forecasts and projections supporting the plan's analysis. The plan of financing shall include information on the amount of the transit improvement program's infrastructure to be financed through the issuance of bonds or other debt. The plan of financing's analysis will be based on forecasts and projections for at least a ten-year period after the planned inception date for the program. For the purposes of this section, "financial feasibility" means the transit improvement program is likely to be viable after taking into account the anticipated costs, risks, and liabilities of the transit improvement program, the anticipated revenue generated by the surcharge and transit improvement program, and the local government's financial position. A local government shall obtain a determination or opinion in accordance with the attestation standards from an independent certified public accounting firm that the assumptions in the local government's plan of financing provide a reasonable basis for the local government's forecast or projection given the hypothetical assumptions supporting its analysis that the proposed transit improvement program is financially feasible. Prior to obtaining the determination or opinion, the local government shall obtain approval from the comptroller of the treasury of the selection of the firm and the procedures to be used by the firm in making the determination or opinion. Upon approval of the firm and the procedures to be used by the firm by the comptroller of the treasury, the local government shall submit to the firm a plan of financing for any of the projects or services to be provided as part of the transit improvement program. Other relevant information may be considered in making the determination or opinion required by this subdivision (d)(3). The local government shall publish the completed financial feasibility determination or opinion in its entirety with the plan of financing on its website as soon as practicable after completion.
(1) Solicit public comment regarding the transit improvement program;
(2) Make reasonable efforts to notify or coordinate with other local governments surrounding the local government that is considering adopting the transit improvement program; and
(3) Prepare a plan of financing that demonstrates a proposed transit improvement program's financial feasibility that includes the methodology and assumptions used in the financial forecasts and projections supporting the plan's analysis. The plan of financing shall include information on the amount of the transit improvement program's infrastructure to be financed through the issuance of bonds or other debt. The plan of financing's analysis will be based on forecasts and projections for at least a ten-year period after the planned inception date for the program. For the purposes of this section, "financial feasibility" means the transit improvement program is likely to be viable after taking into account the anticipated costs, risks, and liabilities of the transit improvement program, the anticipated revenue generated by the surcharge and transit improvement program, and the local government's financial position. A local government shall obtain a determination or opinion in accordance with the attestation standards from an independent certified public accounting firm that the assumptions in the local government's plan of financing provide a reasonable basis for the local government's forecast or projection given the hypothetical assumptions supporting its analysis that the proposed transit improvement program is financially feasible. Prior to obtaining the determination or opinion, the local government shall obtain approval from the comptroller of the treasury of the selection of the firm and the procedures to be used by the firm in making the determination or opinion. Upon approval of the firm and the procedures to be used by the firm by the comptroller of the treasury, the local government shall submit to the firm a plan of financing for any of the projects or services to be provided as part of the transit improvement program. Other relevant information may be considered in making the determination or opinion required by this subdivision (d)(3). The local government shall publish the completed financial feasibility determination or opinion in its entirety with the plan of financing on its website as soon as practicable after completion.
(e) (1) A transit improvement program is adopted if it is passed by ordinance or resolution by majority vote of the local government's legislative body. (2) A copy of such ordinance or resolution must be provided to the department of revenue prior to the election on the question of whether the surcharge shall be levied.
(1) A transit improvement program is adopted if it is passed by ordinance or resolution by majority vote of the local government's legislative body.
(2) A copy of such ordinance or resolution must be provided to the department of revenue prior to the election on the question of whether the surcharge shall be levied.
(f) The ordinance or resolution must contain a brief summary of the transit improvement program for which revenue from the surcharge will be used, written in a clear and coherent manner using words with common everyday meanings, and not exceeding two hundred fifty (250) words in length, and must include the information listed in subsections (b) and (c). The brief summary shall be placed on the ballot pursuant to § 67-4-3202(b)(1) .
(g) The financing and operations of a transit improvement program shall be accounted for in a manner approved by the comptroller of the treasury and in compliance with generally accepted accounting principles (GAAP). Nothing in this part limits the authority of the comptroller of the treasury to audit the revenues and expenditures of a transit improvement program, the financing or operations of a transit improvement program, and to charge a reasonable fee for its services.
Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
Tenn. Code Ann. § 67-4-3003 — TN Code / Title 67 / Chapter 4 / Section 67-4-3003
Privilege tax on sales in business activity in a qualified public use facility and in tourism development zones - Ordinance authorizing privilege tax - Petition by voters calling for election - Election - Duration of tax
Status: in_force

(a) (1) The making of sales by engaging in any business or business activity, except for those businesses exempt under § 67-4-712 , in a qualified public use facility or in a portion of a qualified public use facility that is designated by an ordinance of the municipality is declared to be a privilege upon which the municipality in which the business or business activity is carried on may levy a privilege tax in an amount not to exceed five percent (5%) of the sales price. A municipality may levy, modify, or repeal a privilege tax levied upon the privilege of engaging in any business or business activity in a qualified public use facility as described in § 67-4-3002(7)(D) by amending the ordinance authorizing the privilege tax. A municipality may designate by ordinance classes of businesses or business activities and levy the privilege tax at different rates for each class, so long as the tax does not exceed five percent (5%) for any class. (2) The municipality may also by ordinance levy the privilege tax imposed by this part on businesses in the tourism development zone that are outside the qualified public use facility, that are owned or operated either wholly, partly, or jointly by the owner or operator of the qualified public use facility. Only the municipality that obtained certification of the tourism development zone in which the qualified public use facility is located is authorized to levy the tax pursuant to this part. (b) (1) No ordinance authorizing the privilege tax, or an amendment or modification of the privilege tax permitted in subsection (a), shall take effect unless it is approved by a two-thirds (2/3) vote of the municipal legislative body at two (2) consecutive, regularly scheduled meetings, or unless it is approved by a majority of the number of qualified voters of the municipality voting in an election on the question of whether or not the tax should be levied. (2) If there is a petition of ten percent (10%) of the qualified voters who voted in the municipality in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of the ordinance by the municipal legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section. (3) The municipal legislative body shall direct the county election commission to call the election, to be held in a regular election or in a special election for the purpose of approving or rejecting the tax levy. The municipality shall pay the cost of any special election. (4) The ballots used in the election shall have printed on them the substance of the ordinance and the voters shall vote for or against its approval. (5) The votes cast on the question shall be canvassed and the results proclaimed by the county election commission and certified by it to the municipal legislative body. (6) The qualifications of voters voting on the question shall be the same as those required for participation in general elections. (7) All laws applicable to general elections shall apply to the determination of the approval or rejection of this tax levy. (c) (1) Tax levied pursuant to this part shall continue until the earlier of: (A) (i) If such qualified public use facility is described in § 67-4-3002(7)(A) , the date on which the cumulative amount, apportioned and distributed to the municipality under §§ 7-88-106(a) and 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax; or (ii) If such qualified public use facility is described in § 67-4-3002(7)(B) or (7)(C) , the date on which the cumulative amount, apportioned and distributed to the municipality under § 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax; (B) The date on which the qualified public use facility ceases to be a qualified public use facility; or (C) Thirty (30) years from the date it is reasonably anticipated that the facility will commence operations as a public use facility, at which time the authority of the municipality to levy the tax shall expire and be terminated. (2) Tax levied pursuant to this part for a qualified public use facility approved pursuant to § 7-88-106(a)(2) shall continue until the earlier of: (A) Thirty (30) years from the date it is reasonably anticipated that the facility will commence operations as a public use facility; or (B) The date the cumulative amount apportioned and distributed to the municipality under § 67-4-3005 with respect to such public use facility equals the indebtedness of the municipality or public authority, plus interest thereon, related to the cost of the public use facility payable from such amount. Amended by 2024 Tenn. Acts, ch. 912,s 3, eff. 5/3/2024. Amended by 2024 Tenn. Acts, ch. 912,s 2, eff. 5/3/2024. Amended by 2020 Tenn. Acts, ch. 752, s 2, eff. 6/22/2020. Amended by 2018 Tenn. Acts, ch. 1058, s 2, eff. 5/21/2018. Acts 2007, 500, § 1.
(a) (1) The making of sales by engaging in any business or business activity, except for those businesses exempt under § 67-4-712 , in a qualified public use facility or in a portion of a qualified public use facility that is designated by an ordinance of the municipality is declared to be a privilege upon which the municipality in which the business or business activity is carried on may levy a privilege tax in an amount not to exceed five percent (5%) of the sales price. A municipality may levy, modify, or repeal a privilege tax levied upon the privilege of engaging in any business or business activity in a qualified public use facility as described in § 67-4-3002(7)(D) by amending the ordinance authorizing the privilege tax. A municipality may designate by ordinance classes of businesses or business activities and levy the privilege tax at different rates for each class, so long as the tax does not exceed five percent (5%) for any class. (2) The municipality may also by ordinance levy the privilege tax imposed by this part on businesses in the tourism development zone that are outside the qualified public use facility, that are owned or operated either wholly, partly, or jointly by the owner or operator of the qualified public use facility. Only the municipality that obtained certification of the tourism development zone in which the qualified public use facility is located is authorized to levy the tax pursuant to this part.
(1) The making of sales by engaging in any business or business activity, except for those businesses exempt under § 67-4-712 , in a qualified public use facility or in a portion of a qualified public use facility that is designated by an ordinance of the municipality is declared to be a privilege upon which the municipality in which the business or business activity is carried on may levy a privilege tax in an amount not to exceed five percent (5%) of the sales price. A municipality may levy, modify, or repeal a privilege tax levied upon the privilege of engaging in any business or business activity in a qualified public use facility as described in § 67-4-3002(7)(D) by amending the ordinance authorizing the privilege tax. A municipality may designate by ordinance classes of businesses or business activities and levy the privilege tax at different rates for each class, so long as the tax does not exceed five percent (5%) for any class.
(2) The municipality may also by ordinance levy the privilege tax imposed by this part on businesses in the tourism development zone that are outside the qualified public use facility, that are owned or operated either wholly, partly, or jointly by the owner or operator of the qualified public use facility. Only the municipality that obtained certification of the tourism development zone in which the qualified public use facility is located is authorized to levy the tax pursuant to this part.
(b) (1) No ordinance authorizing the privilege tax, or an amendment or modification of the privilege tax permitted in subsection (a), shall take effect unless it is approved by a two-thirds (2/3) vote of the municipal legislative body at two (2) consecutive, regularly scheduled meetings, or unless it is approved by a majority of the number of qualified voters of the municipality voting in an election on the question of whether or not the tax should be levied. (2) If there is a petition of ten percent (10%) of the qualified voters who voted in the municipality in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of the ordinance by the municipal legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section. (3) The municipal legislative body shall direct the county election commission to call the election, to be held in a regular election or in a special election for the purpose of approving or rejecting the tax levy. The municipality shall pay the cost of any special election. (4) The ballots used in the election shall have printed on them the substance of the ordinance and the voters shall vote for or against its approval. (5) The votes cast on the question shall be canvassed and the results proclaimed by the county election commission and certified by it to the municipal legislative body. (6) The qualifications of voters voting on the question shall be the same as those required for participation in general elections. (7) All laws applicable to general elections shall apply to the determination of the approval or rejection of this tax levy.
(1) No ordinance authorizing the privilege tax, or an amendment or modification of the privilege tax permitted in subsection (a), shall take effect unless it is approved by a two-thirds (2/3) vote of the municipal legislative body at two (2) consecutive, regularly scheduled meetings, or unless it is approved by a majority of the number of qualified voters of the municipality voting in an election on the question of whether or not the tax should be levied.
(2) If there is a petition of ten percent (10%) of the qualified voters who voted in the municipality in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of the ordinance by the municipal legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section.
(3) The municipal legislative body shall direct the county election commission to call the election, to be held in a regular election or in a special election for the purpose of approving or rejecting the tax levy. The municipality shall pay the cost of any special election.
(4) The ballots used in the election shall have printed on them the substance of the ordinance and the voters shall vote for or against its approval.
(5) The votes cast on the question shall be canvassed and the results proclaimed by the county election commission and certified by it to the municipal legislative body.
(6) The qualifications of voters voting on the question shall be the same as those required for participation in general elections.
(7) All laws applicable to general elections shall apply to the determination of the approval or rejection of this tax levy.
(c) (1) Tax levied pursuant to this part shall continue until the earlier of: (A) (i) If such qualified public use facility is described in § 67-4-3002(7)(A) , the date on which the cumulative amount, apportioned and distributed to the municipality under §§ 7-88-106(a) and 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax; or (ii) If such qualified public use facility is described in § 67-4-3002(7)(B) or (7)(C) , the date on which the cumulative amount, apportioned and distributed to the municipality under § 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax; (B) The date on which the qualified public use facility ceases to be a qualified public use facility; or (C) Thirty (30) years from the date it is reasonably anticipated that the facility will commence operations as a public use facility, at which time the authority of the municipality to levy the tax shall expire and be terminated. (2) Tax levied pursuant to this part for a qualified public use facility approved pursuant to § 7-88-106(a)(2) shall continue until the earlier of: (A) Thirty (30) years from the date it is reasonably anticipated that the facility will commence operations as a public use facility; or (B) The date the cumulative amount apportioned and distributed to the municipality under § 67-4-3005 with respect to such public use facility equals the indebtedness of the municipality or public authority, plus interest thereon, related to the cost of the public use facility payable from such amount.
(1) Tax levied pursuant to this part shall continue until the earlier of: (A) (i) If such qualified public use facility is described in § 67-4-3002(7)(A) , the date on which the cumulative amount, apportioned and distributed to the municipality under §§ 7-88-106(a) and 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax; or (ii) If such qualified public use facility is described in § 67-4-3002(7)(B) or (7)(C) , the date on which the cumulative amount, apportioned and distributed to the municipality under § 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax; (B) The date on which the qualified public use facility ceases to be a qualified public use facility; or (C) Thirty (30) years from the date it is reasonably anticipated that the facility will commence operations as a public use facility, at which time the authority of the municipality to levy the tax shall expire and be terminated.
(A) (i) If such qualified public use facility is described in § 67-4-3002(7)(A) , the date on which the cumulative amount, apportioned and distributed to the municipality under §§ 7-88-106(a) and 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax; or (ii) If such qualified public use facility is described in § 67-4-3002(7)(B) or (7)(C) , the date on which the cumulative amount, apportioned and distributed to the municipality under § 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax;
(i) If such qualified public use facility is described in § 67-4-3002(7)(A) , the date on which the cumulative amount, apportioned and distributed to the municipality under §§ 7-88-106(a) and 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax; or
(ii) If such qualified public use facility is described in § 67-4-3002(7)(B) or (7)(C) , the date on which the cumulative amount, apportioned and distributed to the municipality under § 67-4-3005 , equals either the cost of the qualified public use facility, plus any interest on indebtedness of the municipality or public authority related to the cost, or any lesser amount of the cost of the qualified public use facility and interest that may be established in authorizing the levy of the tax;
(B) The date on which the qualified public use facility ceases to be a qualified public use facility; or
(C) Thirty (30) years from the date it is reasonably anticipated that the facility will commence operations as a public use facility, at which time the authority of the municipality to levy the tax shall expire and be terminated.
(2) Tax levied pursuant to this part for a qualified public use facility approved pursuant to § 7-88-106(a)(2) shall continue until the earlier of: (A) Thirty (30) years from the date it is reasonably anticipated that the facility will commence operations as a public use facility; or (B) The date the cumulative amount apportioned and distributed to the municipality under § 67-4-3005 with respect to such public use facility equals the indebtedness of the municipality or public authority, plus interest thereon, related to the cost of the public use facility payable from such amount.
(A) Thirty (30) years from the date it is reasonably anticipated that the facility will commence operations as a public use facility; or
(B) The date the cumulative amount apportioned and distributed to the municipality under § 67-4-3005 with respect to such public use facility equals the indebtedness of the municipality or public authority, plus interest thereon, related to the cost of the public use facility payable from such amount.
Amended by 2024 Tenn. Acts, ch. 912,s 3, eff. 5/3/2024.
Amended by 2024 Tenn. Acts, ch. 912,s 2, eff. 5/3/2024.
Amended by 2020 Tenn. Acts, ch. 752, s 2, eff. 6/22/2020.
Amended by 2018 Tenn. Acts, ch. 1058, s 2, eff. 5/21/2018.
Acts 2007, 500, § 1.
Tenn. Code Ann. § 67-6-101 — TN Code / Title 67 / Chapter 6 / Section 67-6-101
Short title - Nature of tax
Status: in_force

This chapter shall be known and may be cited as the "Retailers' Sales Tax Act," and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied. Acts 1947, ch. 3, §§ 1, 3; C. Supp. 1950, §§ 1248.50, 1248.52 (Williams, §§ 1328.22, 1328.24); T.C.A. (orig. ed.), §§ 67-3001, 67-3009.
This chapter shall be known and may be cited as the "Retailers' Sales Tax Act," and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.
Acts 1947, ch. 3, §§ 1, 3; C. Supp. 1950, §§ 1248.50, 1248.52 (Williams, §§ 1328.22, 1328.24); T.C.A. (orig. ed.), §§ 67-3001, 67-3009.
Tenn. Code Ann. § 67-3-706 — TN Code / Title 67 / Chapter 3 / Section 67-3-706
Reports by electronic data interchange
Status: in_force

(a) The commissioner may require those responsible for filing reports under this part to file such reports by means of electronic data interchange. All payments accompanying these reports shall be remitted by means of electronic funds transfer as required by § 67-3-515 . (b) In addition to any other penalty provided by law, the commissioner may assess on any person required to file reports by means of electronic data interchange a penalty, not to exceed five hundred dollars ($500), for each instance of reporting by any other means. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1806; Acts 2012, ch. 657, § 4.
(a) The commissioner may require those responsible for filing reports under this part to file such reports by means of electronic data interchange. All payments accompanying these reports shall be remitted by means of electronic funds transfer as required by § 67-3-515 .
(b) In addition to any other penalty provided by law, the commissioner may assess on any person required to file reports by means of electronic data interchange a penalty, not to exceed five hundred dollars ($500), for each instance of reporting by any other means.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1806; Acts 2012, ch. 657, § 4.
Tenn. Code Ann. § 67-4-1601 — TN Code / Title 67 / Chapter 4 / Section 67-4-1601
Administration and collection
Status: in_force

The predisposal fee imposed by this part shall be in addition to all privilege taxes elsewhere imposed. The fee imposed by this part shall be administered and collected by the commissioner of revenue. Acts 1991, ch. 451, § 88.
The predisposal fee imposed by this part shall be in addition to all privilege taxes elsewhere imposed. The fee imposed by this part shall be administered and collected by the commissioner of revenue.
Acts 1991, ch. 451, § 88.
Tenn. Code Ann. § 67-8-403 — TN Code / Title 67 / Chapter 8 / Section 67-8-403
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Obtaining evidence
Status: in_force

(a) The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this part and part 3 of this chapter. (b) Witnesses shall receive the same fees as are paid other witnesses in courts of record, such fees to be a part of the cost of administration. Acts 1929 (Ex. Sess.), ch. 29, § 3(1); Code 1932, § 1273; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1616.
(a) The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this part and part 3 of this chapter.
(b) Witnesses shall receive the same fees as are paid other witnesses in courts of record, such fees to be a part of the cost of administration.
Acts 1929 (Ex. Sess.), ch. 29, § 3(1); Code 1932, § 1273; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1616.
Tenn. Code Ann. § 67-3-1208 — TN Code / Title 67 / Chapter 3 / Section 67-3-1208
Violations - Penalty - Interest - Refunds
Status: in_force

(a) It is unlawful for any owner or operator of a qualified motor vehicle to permit it to be operated over any highway of this state without complying with this part. A violation of this subsection (a) is a Class C misdemeanor. (b) A penalty of fifty dollars ($50.00) or ten percent (10%) of the delinquent taxes, whichever is greater, shall be assessed for failure to file a report, or for filing a late report, or for underpayment of taxes. (c) Interest at the rate of one percent (1%) per month, calculated from the date tax was due for each month or fraction of a month, until paid, shall be assessed on all delinquent or deficient taxes. (d) Refunds determined to be properly due shall be made within ninety (90) days after receipt of a request for payment, with proper documentation, from a permittee or licensee. If the refund is not made within this time period, interest shall accrue at the rate of one percent (1%) per month calculated for each month or major fraction of a month, in excess of the time in which the refund should have been made. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2308.
(a) It is unlawful for any owner or operator of a qualified motor vehicle to permit it to be operated over any highway of this state without complying with this part. A violation of this subsection (a) is a Class C misdemeanor.
(b) A penalty of fifty dollars ($50.00) or ten percent (10%) of the delinquent taxes, whichever is greater, shall be assessed for failure to file a report, or for filing a late report, or for underpayment of taxes.
(c) Interest at the rate of one percent (1%) per month, calculated from the date tax was due for each month or fraction of a month, until paid, shall be assessed on all delinquent or deficient taxes.
(d) Refunds determined to be properly due shall be made within ninety (90) days after receipt of a request for payment, with proper documentation, from a permittee or licensee. If the refund is not made within this time period, interest shall accrue at the rate of one percent (1%) per month calculated for each month or major fraction of a month, in excess of the time in which the refund should have been made.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2308.
Tenn. Code Ann. § 67-1-1407 — TN Code / Title 67 / Chapter 1 / Section 67-1-1407
Property subject to levy - Exemptions
Status: in_force

(a) A levy shall extend only to property possessed and obligations existing at the time of the levy. In any case in which the commissioner or the commissioner's delegate may levy upon property or rights to property, the commissioner or the commissioner's delegate may seize and sell such property or rights to property, whether real or personal, tangible or intangible. Personal property exemptions provided in title 26, chapter 2 shall not be applicable. (b) (1) Enumeration. There shall be exempt from levy: (A) Wearing Apparel and School Books. Such items of wearing apparel and such school books as are necessary for the taxpayer or for members of the taxpayer's family; (B) Fuels, Provisions, Furniture, and Personal Effects. If the taxpayer is the head of the family, so much of the fuel, provisions, furniture, and personal effects in the taxpayer's household, and of the arms for personal use, livestock, and poultry of the taxpayer, as does not exceed five hundred dollars ($500) in value; (C) Books and Tools of a Trade, Business, or Profession. So many of the books and tools necessary for the trade, business or profession of the taxpayer as do not exceed in the aggregate two hundred fifty dollars ($250) in value; and (D) Unemployment Benefits. Any amount payable to an individual with respect to the individual's unemployment, including any portion of the amount payable with respect to dependents, under the unemployment compensation law of this state. (2) Appraisal. The officer seizing property of the type described in subdivision (b)(1) shall appraise and set aside to the owner the amount of such property declared to be exempt. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the commissioner or the commissioner's delegate shall summon three (3) disinterested individuals who shall make the valuation. (3) No Other Property Exempt. Notwithstanding any other law of this state, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subdivision (b)(1). Acts 1972, ch. 762, §§ 1, 2; 1981, ch. 65, § 2; T.C.A., § 67-6004(a), 67-6007.
(a) A levy shall extend only to property possessed and obligations existing at the time of the levy. In any case in which the commissioner or the commissioner's delegate may levy upon property or rights to property, the commissioner or the commissioner's delegate may seize and sell such property or rights to property, whether real or personal, tangible or intangible. Personal property exemptions provided in title 26, chapter 2 shall not be applicable.
(b) (1) Enumeration. There shall be exempt from levy: (A) Wearing Apparel and School Books. Such items of wearing apparel and such school books as are necessary for the taxpayer or for members of the taxpayer's family; (B) Fuels, Provisions, Furniture, and Personal Effects. If the taxpayer is the head of the family, so much of the fuel, provisions, furniture, and personal effects in the taxpayer's household, and of the arms for personal use, livestock, and poultry of the taxpayer, as does not exceed five hundred dollars ($500) in value; (C) Books and Tools of a Trade, Business, or Profession. So many of the books and tools necessary for the trade, business or profession of the taxpayer as do not exceed in the aggregate two hundred fifty dollars ($250) in value; and (D) Unemployment Benefits. Any amount payable to an individual with respect to the individual's unemployment, including any portion of the amount payable with respect to dependents, under the unemployment compensation law of this state. (2) Appraisal. The officer seizing property of the type described in subdivision (b)(1) shall appraise and set aside to the owner the amount of such property declared to be exempt. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the commissioner or the commissioner's delegate shall summon three (3) disinterested individuals who shall make the valuation. (3) No Other Property Exempt. Notwithstanding any other law of this state, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subdivision (b)(1).
(1) Enumeration. There shall be exempt from levy: (A) Wearing Apparel and School Books. Such items of wearing apparel and such school books as are necessary for the taxpayer or for members of the taxpayer's family; (B) Fuels, Provisions, Furniture, and Personal Effects. If the taxpayer is the head of the family, so much of the fuel, provisions, furniture, and personal effects in the taxpayer's household, and of the arms for personal use, livestock, and poultry of the taxpayer, as does not exceed five hundred dollars ($500) in value; (C) Books and Tools of a Trade, Business, or Profession. So many of the books and tools necessary for the trade, business or profession of the taxpayer as do not exceed in the aggregate two hundred fifty dollars ($250) in value; and (D) Unemployment Benefits. Any amount payable to an individual with respect to the individual's unemployment, including any portion of the amount payable with respect to dependents, under the unemployment compensation law of this state.
(A) Wearing Apparel and School Books. Such items of wearing apparel and such school books as are necessary for the taxpayer or for members of the taxpayer's family;
(B) Fuels, Provisions, Furniture, and Personal Effects. If the taxpayer is the head of the family, so much of the fuel, provisions, furniture, and personal effects in the taxpayer's household, and of the arms for personal use, livestock, and poultry of the taxpayer, as does not exceed five hundred dollars ($500) in value;
(C) Books and Tools of a Trade, Business, or Profession. So many of the books and tools necessary for the trade, business or profession of the taxpayer as do not exceed in the aggregate two hundred fifty dollars ($250) in value; and
(D) Unemployment Benefits. Any amount payable to an individual with respect to the individual's unemployment, including any portion of the amount payable with respect to dependents, under the unemployment compensation law of this state.
(2) Appraisal. The officer seizing property of the type described in subdivision (b)(1) shall appraise and set aside to the owner the amount of such property declared to be exempt. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the commissioner or the commissioner's delegate shall summon three (3) disinterested individuals who shall make the valuation.
(3) No Other Property Exempt. Notwithstanding any other law of this state, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subdivision (b)(1).
Acts 1972, ch. 762, §§ 1, 2; 1981, ch. 65, § 2; T.C.A., § 67-6004(a), 67-6007.
Tenn. Code Ann. § 67-3-418 — TN Code / Title 67 / Chapter 3 / Section 67-3-418
Refunds - End user - Off highway
Status: in_force

When an end user uses undyed diesel fuel as heating oil or for other nonhighway purposes, the end user may apply for a refund of the diesel tax imposed by § 67-3-202 . The end user shall not be entitled to a refund, if the end user is a commercial carrier who used the undyed diesel fuel to produce power for a means of transportation or if any other law precludes the end user from applying for a refund. The claim for refund for the diesel tax may be filed at the end of each calendar quarter but no later than one (1) year from the date of last purchase represented in the claim. The minimum amount of such claim is two hundred fifty dollars ($250). Supporting documentation shall be submitted with the claim as the commissioner may require. If the minimum is not met in one (1) quarter then it can be attached to and used in subsequent quarters, but not to exceed two (2) years. Amended by 2014 Tenn. Acts, ch. 908, s 2, eff. 7/1/2014. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1518.
When an end user uses undyed diesel fuel as heating oil or for other nonhighway purposes, the end user may apply for a refund of the diesel tax imposed by § 67-3-202 . The end user shall not be entitled to a refund, if the end user is a commercial carrier who used the undyed diesel fuel to produce power for a means of transportation or if any other law precludes the end user from applying for a refund. The claim for refund for the diesel tax may be filed at the end of each calendar quarter but no later than one (1) year from the date of last purchase represented in the claim. The minimum amount of such claim is two hundred fifty dollars ($250). Supporting documentation shall be submitted with the claim as the commissioner may require. If the minimum is not met in one (1) quarter then it can be attached to and used in subsequent quarters, but not to exceed two (2) years.
Amended by 2014 Tenn. Acts, ch. 908, s 2, eff. 7/1/2014.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1518.
Tenn. Code Ann. § 67-3-1116 — TN Code / Title 67 / Chapter 3 / Section 67-3-1116
Compressed natural gas - Records
Status: in_force

A user shall keep for four (4) years, open to inspection at all times by the department and the attorney general and reporter, a complete record of all compressed natural gas received and used. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2216.
A user shall keep for four (4) years, open to inspection at all times by the department and the attorney general and reporter, a complete record of all compressed natural gas received and used.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2216.
Tenn. Code Ann. § 67-8-602 — TN Code / Title 67 / Chapter 8 / Section 67-8-602
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Federal generation-skipping transfer tax" means the tax imposed by 26 U.S.C. § 2601 ; (2) "Generation-skipping transfer" means a transfer subject to the tax imposed by 26 U.S.C. § 2601 where the original transferor is a resident of Tennessee at the date of the transfer, or the property transferred is real property or tangible personal property with an actual situs in Tennessee; and (3) "Original transferor" means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in the imposition of a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code (26 U.S.C.). Acts 1978, ch. 731, § 13; T.C.A., § 67-6-102 ; Acts 1988, ch. 613, § 1.
As used in this part, unless the context otherwise requires:
(1) "Federal generation-skipping transfer tax" means the tax imposed by 26 U.S.C. § 2601 ;
(2) "Generation-skipping transfer" means a transfer subject to the tax imposed by 26 U.S.C. § 2601 where the original transferor is a resident of Tennessee at the date of the transfer, or the property transferred is real property or tangible personal property with an actual situs in Tennessee; and
(3) "Original transferor" means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in the imposition of a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code (26 U.S.C.).
Acts 1978, ch. 731, § 13; T.C.A., § 67-6-102 ; Acts 1988, ch. 613, § 1.
Tenn. Code Ann. § 67-1-1416 — TN Code / Title 67 / Chapter 1 / Section 67-1-1416
Sale of indivisible property
Status: in_force

If any property liable to levy is not divisible so as to enable the commissioner or the commissioner's delegate by sale of a part of the property to raise the whole amount of the tax and expenses, the whole of such property shall be sold. Acts 1972, ch. 762, § 4; T.C.A., § 67-6013.
If any property liable to levy is not divisible so as to enable the commissioner or the commissioner's delegate by sale of a part of the property to raise the whole amount of the tax and expenses, the whole of such property shall be sold.
Acts 1972, ch. 762, § 4; T.C.A., § 67-6013.
Tenn. Code Ann. § 67-6-396 — TN Code / Title 67 / Chapter 6 / Section 67-6-396
Exemptions from sales and use tax for natural disaster claimants
Status: in_force

(a) For purposes of this section: (1) "Claimant" means any natural person receiving disaster assistance through the federal emergency management agency (FEMA) for repair, replacement, or construction of the person's primary residence that was damaged or destroyed as a result of a natural disaster occurring in Tennessee; (2) "Major appliance" means any water heater, dishwasher, washer, dryer, refrigerator, freezer, stove, range, oven, cooktop, microwave, vacuum, or fan that is used in the claimant's primary residence to replace an appliance that was damaged or destroyed in a natural disaster occurring in Tennessee; provided, that the sales price per item is three thousand two hundred dollars ($3,200) or less; (3) "Residential building supplies" means any of the following items if used in the claimant's primary residence and reasonably determined by the department to be for purposes of restoration, repair, replacement, or rebuilding due to a natural disaster occurring in Tennessee; provided, that the sales price per item is five hundred dollars ($500) or less: (A) Cleaning and disinfecting materials, as determined by the department; (B) Trash bags, boxes, construction tools, and hardware, as determined by the department; (C) Roofing shingles, roofing paper, gutters, downspouts, vents, doors, windows, sheetrock, drywall, insulation, paint and paint materials, flooring, and other necessary building materials, as determined by the department; and (4) "Residential furniture" means furniture commonly used in a residential dwelling, as determined by the department, that is used in the claimant's primary residence to replace furniture that was damaged or destroyed in a natural disaster occurring in Tennessee; provided, that the sales price per item is three thousand two hundred dollars ($3,200) or less. (b) A claimant shall be entitled to a refund equal to the total amount of Tennessee state and local sales and use tax paid by the claimant to one (1) or more retailers as a result of the claimant's purchases of major appliances, residential furniture, or residential building supplies from such retailers; provided, that the total amount refunded under this section in connection with any one (1) residence shall not exceed two thousand five hundred dollars ($2,500). (c) (1) To receive a refund under this section, a claimant may file only one (1) natural disaster claim for refund with the department, and shall file such claim for refund within one (1) year from the date shown on the FEMA decision letter received by the claimant. (2) The claimant must also certify on the natural disaster claim for refund form that purchases for which the refund is claimed were to replace, repair or restore property damaged in a federally declared natural disaster occurring in Tennessee. (3) Notwithstanding any provision of § 67-1-1802 , such refund shall be made by the department directly to the claimant and shall not be made by the retailer to the claimant. All natural disaster claims for refund shall include satisfactory proof of receipt of federal disaster assistance. (4) Each claimant shall keep and preserve suitable records of the purchases for which a refund is claimed pursuant to this section, including, but not limited to, store receipts and copies of payment documents such as checks, credit card receipts, or a sworn statement under penalty of perjury to support any purchases made using cash. Such records must be kept and preserved for a period of three (3) years from December 31 of the year in which the natural disaster claim for refund was filed. Such records shall be open to the inspection of the commissioner, or the duly authorized delegates of the commissioner, at all reasonable hours. (5) The commissioner of revenue has the authority to conduct audits or require the filing of additional information necessary to substantiate the amount of any refund due to the claimant. (d) The department may assess a civil penalty not to exceed twenty-five thousand dollars ($25,000) against any person that knowingly files a false or fraudulent application for refund under this section. Any claimant that is assessed a penalty under this subsection (d) shall be entitled to the remedies provided in § 67-1-1801 . (e) All refunds under this section shall be paid from the state's general fund and nothing in this section shall be construed to reduce the amount of sales and use tax payable to local governments. (f) (1) Notwithstanding subsection (b), for a federally declared natural disaster that occurred during the period of November 28, 2016, to December 9, 2016, in a county with a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900), according to the 2010 federal census or any subsequent federal census, the total amount refunded under this section in connection with any one (1) residence shall not exceed three thousand five hundred dollars ($3,500). (2) For purposes of this subsection (f), a "claimant" has the same meaning as defined in subdivision (a)(1) and includes a natural person whose secondary residence was damaged or destroyed by fire as a result of a federally declared natural disaster that occurred during the period of November 28, 2016, to December 9, 2016, in a county with a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900), according to the 2010 federal census or any subsequent federal census. (3) For purposes of this subsection (f), each claimant is limited to one (1) refund claim for a primary residence and one (1) refund claim for one (1) secondary residence. (4) For purposes of this subsection (f), "major appliance," "residential building supplies," and "residential furniture" have the same meanings as defined in subsection (a) and include such items as used in the claimant's secondary residence. (5) Subsection (c) shall apply to all refund claims in connection with a primary residence. (6) Subsection (c) shall apply to all refund claims in connection with a secondary residence; provided, that a claimant is not required to include proof of receipt of federal disaster assistance and the claimant must file such claim for a refund by April 1, 2018. The claimant must certify that the secondary residence was damaged or destroyed by fire in a federally declared natural disaster that occurred during the period of November 28, 2016, to December 9, 2016, in a county with a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900), according to the 2010 federal census or any subsequent federal census. (g) (1) As used in this subsection (g): (A) "Claimant" means a natural person whose primary residence was damaged or destroyed as a result of a natural disaster that occurred during the period of April 1, 2024, to April 3, 2024, in a county with a population of not less than twenty-one thousand (21,000) nor more than twenty-one thousand one hundred (21,100), according to the 2020 federal census or a subsequent federal census, or in a municipality located within such county; and (B) "Major appliance," "residential building supplies," and "residential furniture" have the same meanings as defined in subsection (a). (2) Subsections (b) - (e) apply to all refund claims in connection with a primary residence under this subsection (g); except, that: (A) A claimant is not required to include proof of receipt of federal disaster assistance; (B) The claimant must file the claim for a refund by November 1, 2024; and (C) The natural disaster certified by the claimant is not required to be a federally declared natural disaster. (3) The claimant must certify that the primary residence was damaged or destroyed by a tornado that occurred during the period of April 1, 2024, to April 3, 2024, in a county with a population of not less than twenty-one thousand (21,000) nor more than twenty-one thousand one hundred (21,100), according to the 2020 federal census or a subsequent federal census, or in a municipality located within such county. Amended by 2024 Tenn. Acts, ch. 979,s 1, eff. 5/21/2024. Amended by 2017 Tenn. Acts, ch. 390, s 2, eff. 5/18/2017. Acts 2012 , ch. 1013, § 1.
(a) For purposes of this section: (1) "Claimant" means any natural person receiving disaster assistance through the federal emergency management agency (FEMA) for repair, replacement, or construction of the person's primary residence that was damaged or destroyed as a result of a natural disaster occurring in Tennessee; (2) "Major appliance" means any water heater, dishwasher, washer, dryer, refrigerator, freezer, stove, range, oven, cooktop, microwave, vacuum, or fan that is used in the claimant's primary residence to replace an appliance that was damaged or destroyed in a natural disaster occurring in Tennessee; provided, that the sales price per item is three thousand two hundred dollars ($3,200) or less; (3) "Residential building supplies" means any of the following items if used in the claimant's primary residence and reasonably determined by the department to be for purposes of restoration, repair, replacement, or rebuilding due to a natural disaster occurring in Tennessee; provided, that the sales price per item is five hundred dollars ($500) or less: (A) Cleaning and disinfecting materials, as determined by the department; (B) Trash bags, boxes, construction tools, and hardware, as determined by the department; (C) Roofing shingles, roofing paper, gutters, downspouts, vents, doors, windows, sheetrock, drywall, insulation, paint and paint materials, flooring, and other necessary building materials, as determined by the department; and (4) "Residential furniture" means furniture commonly used in a residential dwelling, as determined by the department, that is used in the claimant's primary residence to replace furniture that was damaged or destroyed in a natural disaster occurring in Tennessee; provided, that the sales price per item is three thousand two hundred dollars ($3,200) or less.
(1) "Claimant" means any natural person receiving disaster assistance through the federal emergency management agency (FEMA) for repair, replacement, or construction of the person's primary residence that was damaged or destroyed as a result of a natural disaster occurring in Tennessee;
(2) "Major appliance" means any water heater, dishwasher, washer, dryer, refrigerator, freezer, stove, range, oven, cooktop, microwave, vacuum, or fan that is used in the claimant's primary residence to replace an appliance that was damaged or destroyed in a natural disaster occurring in Tennessee; provided, that the sales price per item is three thousand two hundred dollars ($3,200) or less;
(3) "Residential building supplies" means any of the following items if used in the claimant's primary residence and reasonably determined by the department to be for purposes of restoration, repair, replacement, or rebuilding due to a natural disaster occurring in Tennessee; provided, that the sales price per item is five hundred dollars ($500) or less: (A) Cleaning and disinfecting materials, as determined by the department; (B) Trash bags, boxes, construction tools, and hardware, as determined by the department; (C) Roofing shingles, roofing paper, gutters, downspouts, vents, doors, windows, sheetrock, drywall, insulation, paint and paint materials, flooring, and other necessary building materials, as determined by the department; and
(A) Cleaning and disinfecting materials, as determined by the department;
(B) Trash bags, boxes, construction tools, and hardware, as determined by the department;
(C) Roofing shingles, roofing paper, gutters, downspouts, vents, doors, windows, sheetrock, drywall, insulation, paint and paint materials, flooring, and other necessary building materials, as determined by the department; and
(4) "Residential furniture" means furniture commonly used in a residential dwelling, as determined by the department, that is used in the claimant's primary residence to replace furniture that was damaged or destroyed in a natural disaster occurring in Tennessee; provided, that the sales price per item is three thousand two hundred dollars ($3,200) or less.
(b) A claimant shall be entitled to a refund equal to the total amount of Tennessee state and local sales and use tax paid by the claimant to one (1) or more retailers as a result of the claimant's purchases of major appliances, residential furniture, or residential building supplies from such retailers; provided, that the total amount refunded under this section in connection with any one (1) residence shall not exceed two thousand five hundred dollars ($2,500).
(c) (1) To receive a refund under this section, a claimant may file only one (1) natural disaster claim for refund with the department, and shall file such claim for refund within one (1) year from the date shown on the FEMA decision letter received by the claimant. (2) The claimant must also certify on the natural disaster claim for refund form that purchases for which the refund is claimed were to replace, repair or restore property damaged in a federally declared natural disaster occurring in Tennessee. (3) Notwithstanding any provision of § 67-1-1802 , such refund shall be made by the department directly to the claimant and shall not be made by the retailer to the claimant. All natural disaster claims for refund shall include satisfactory proof of receipt of federal disaster assistance. (4) Each claimant shall keep and preserve suitable records of the purchases for which a refund is claimed pursuant to this section, including, but not limited to, store receipts and copies of payment documents such as checks, credit card receipts, or a sworn statement under penalty of perjury to support any purchases made using cash. Such records must be kept and preserved for a period of three (3) years from December 31 of the year in which the natural disaster claim for refund was filed. Such records shall be open to the inspection of the commissioner, or the duly authorized delegates of the commissioner, at all reasonable hours. (5) The commissioner of revenue has the authority to conduct audits or require the filing of additional information necessary to substantiate the amount of any refund due to the claimant.
(1) To receive a refund under this section, a claimant may file only one (1) natural disaster claim for refund with the department, and shall file such claim for refund within one (1) year from the date shown on the FEMA decision letter received by the claimant.
(2) The claimant must also certify on the natural disaster claim for refund form that purchases for which the refund is claimed were to replace, repair or restore property damaged in a federally declared natural disaster occurring in Tennessee.
(3) Notwithstanding any provision of § 67-1-1802 , such refund shall be made by the department directly to the claimant and shall not be made by the retailer to the claimant. All natural disaster claims for refund shall include satisfactory proof of receipt of federal disaster assistance.
(4) Each claimant shall keep and preserve suitable records of the purchases for which a refund is claimed pursuant to this section, including, but not limited to, store receipts and copies of payment documents such as checks, credit card receipts, or a sworn statement under penalty of perjury to support any purchases made using cash. Such records must be kept and preserved for a period of three (3) years from December 31 of the year in which the natural disaster claim for refund was filed. Such records shall be open to the inspection of the commissioner, or the duly authorized delegates of the commissioner, at all reasonable hours.
(5) The commissioner of revenue has the authority to conduct audits or require the filing of additional information necessary to substantiate the amount of any refund due to the claimant.
(d) The department may assess a civil penalty not to exceed twenty-five thousand dollars ($25,000) against any person that knowingly files a false or fraudulent application for refund under this section. Any claimant that is assessed a penalty under this subsection (d) shall be entitled to the remedies provided in § 67-1-1801 .
(e) All refunds under this section shall be paid from the state's general fund and nothing in this section shall be construed to reduce the amount of sales and use tax payable to local governments.
(f) (1) Notwithstanding subsection (b), for a federally declared natural disaster that occurred during the period of November 28, 2016, to December 9, 2016, in a county with a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900), according to the 2010 federal census or any subsequent federal census, the total amount refunded under this section in connection with any one (1) residence shall not exceed three thousand five hundred dollars ($3,500). (2) For purposes of this subsection (f), a "claimant" has the same meaning as defined in subdivision (a)(1) and includes a natural person whose secondary residence was damaged or destroyed by fire as a result of a federally declared natural disaster that occurred during the period of November 28, 2016, to December 9, 2016, in a county with a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900), according to the 2010 federal census or any subsequent federal census. (3) For purposes of this subsection (f), each claimant is limited to one (1) refund claim for a primary residence and one (1) refund claim for one (1) secondary residence. (4) For purposes of this subsection (f), "major appliance," "residential building supplies," and "residential furniture" have the same meanings as defined in subsection (a) and include such items as used in the claimant's secondary residence. (5) Subsection (c) shall apply to all refund claims in connection with a primary residence. (6) Subsection (c) shall apply to all refund claims in connection with a secondary residence; provided, that a claimant is not required to include proof of receipt of federal disaster assistance and the claimant must file such claim for a refund by April 1, 2018. The claimant must certify that the secondary residence was damaged or destroyed by fire in a federally declared natural disaster that occurred during the period of November 28, 2016, to December 9, 2016, in a county with a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900), according to the 2010 federal census or any subsequent federal census.
(1) Notwithstanding subsection (b), for a federally declared natural disaster that occurred during the period of November 28, 2016, to December 9, 2016, in a county with a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900), according to the 2010 federal census or any subsequent federal census, the total amount refunded under this section in connection with any one (1) residence shall not exceed three thousand five hundred dollars ($3,500).
(2) For purposes of this subsection (f), a "claimant" has the same meaning as defined in subdivision (a)(1) and includes a natural person whose secondary residence was damaged or destroyed by fire as a result of a federally declared natural disaster that occurred during the period of November 28, 2016, to December 9, 2016, in a county with a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900), according to the 2010 federal census or any subsequent federal census.
(3) For purposes of this subsection (f), each claimant is limited to one (1) refund claim for a primary residence and one (1) refund claim for one (1) secondary residence.
(4) For purposes of this subsection (f), "major appliance," "residential building supplies," and "residential furniture" have the same meanings as defined in subsection (a) and include such items as used in the claimant's secondary residence.
(5) Subsection (c) shall apply to all refund claims in connection with a primary residence.
(6) Subsection (c) shall apply to all refund claims in connection with a secondary residence; provided, that a claimant is not required to include proof of receipt of federal disaster assistance and the claimant must file such claim for a refund by April 1, 2018. The claimant must certify that the secondary residence was damaged or destroyed by fire in a federally declared natural disaster that occurred during the period of November 28, 2016, to December 9, 2016, in a county with a population of not less than eighty-nine thousand eight hundred (89,800) nor more than eighty-nine thousand nine hundred (89,900), according to the 2010 federal census or any subsequent federal census.
(g) (1) As used in this subsection (g): (A) "Claimant" means a natural person whose primary residence was damaged or destroyed as a result of a natural disaster that occurred during the period of April 1, 2024, to April 3, 2024, in a county with a population of not less than twenty-one thousand (21,000) nor more than twenty-one thousand one hundred (21,100), according to the 2020 federal census or a subsequent federal census, or in a municipality located within such county; and (B) "Major appliance," "residential building supplies," and "residential furniture" have the same meanings as defined in subsection (a). (2) Subsections (b) - (e) apply to all refund claims in connection with a primary residence under this subsection (g); except, that: (A) A claimant is not required to include proof of receipt of federal disaster assistance; (B) The claimant must file the claim for a refund by November 1, 2024; and (C) The natural disaster certified by the claimant is not required to be a federally declared natural disaster. (3) The claimant must certify that the primary residence was damaged or destroyed by a tornado that occurred during the period of April 1, 2024, to April 3, 2024, in a county with a population of not less than twenty-one thousand (21,000) nor more than twenty-one thousand one hundred (21,100), according to the 2020 federal census or a subsequent federal census, or in a municipality located within such county.
(1) As used in this subsection (g): (A) "Claimant" means a natural person whose primary residence was damaged or destroyed as a result of a natural disaster that occurred during the period of April 1, 2024, to April 3, 2024, in a county with a population of not less than twenty-one thousand (21,000) nor more than twenty-one thousand one hundred (21,100), according to the 2020 federal census or a subsequent federal census, or in a municipality located within such county; and (B) "Major appliance," "residential building supplies," and "residential furniture" have the same meanings as defined in subsection (a).
(A) "Claimant" means a natural person whose primary residence was damaged or destroyed as a result of a natural disaster that occurred during the period of April 1, 2024, to April 3, 2024, in a county with a population of not less than twenty-one thousand (21,000) nor more than twenty-one thousand one hundred (21,100), according to the 2020 federal census or a subsequent federal census, or in a municipality located within such county; and
(B) "Major appliance," "residential building supplies," and "residential furniture" have the same meanings as defined in subsection (a).
(2) Subsections (b) - (e) apply to all refund claims in connection with a primary residence under this subsection (g); except, that: (A) A claimant is not required to include proof of receipt of federal disaster assistance; (B) The claimant must file the claim for a refund by November 1, 2024; and (C) The natural disaster certified by the claimant is not required to be a federally declared natural disaster.
(A) A claimant is not required to include proof of receipt of federal disaster assistance;
(B) The claimant must file the claim for a refund by November 1, 2024; and
(C) The natural disaster certified by the claimant is not required to be a federally declared natural disaster.
(3) The claimant must certify that the primary residence was damaged or destroyed by a tornado that occurred during the period of April 1, 2024, to April 3, 2024, in a county with a population of not less than twenty-one thousand (21,000) nor more than twenty-one thousand one hundred (21,100), according to the 2020 federal census or a subsequent federal census, or in a municipality located within such county.
Amended by 2024 Tenn. Acts, ch. 979,s 1, eff. 5/21/2024.
Amended by 2017 Tenn. Acts, ch. 390, s 2, eff. 5/18/2017.
Acts 2012 , ch. 1013, § 1.
Tenn. Code Ann. § 67-5-104 — TN Code / Title 67 / Chapter 5 / Section 67-5-104
Locality does not meet municipality requirements
Status: in_force

(a) Notwithstanding any provisions of title 6 or any other law to the contrary: If, after July 1, 1998, a locality is deemed by the state to be a municipality for purposes of distributing grants or state-shared taxes; and If, thereafter the locality, acting in good faith and under color of law and for municipal purposes, collects and expends or obligates municipal property tax revenues; and If, thereafter it is judicially determined that the locality was not incorporated in accordance with the requirements of law and, therefore, is not a municipality; then neither the locality nor any person who acted on behalf of the locality is required to return or repay such municipal property tax revenues; however, any portion of such municipal property tax revenues, that remains unexpended and unobligated, shall be returned to the municipal property taxpayers on a pro rata basis. (b) As used in subsection (a), "the locality, acting in good faith and under color of law and for municipal purposes, collects and expends" includes, but is not limited to, reimbursement paid from municipal property tax revenues for documented, reasonable expenses of municipal incorporation that were paid out-of-pocket by one (1) or more residents acting on behalf of the locality and its incorporation. (c) Notwithstanding any law to the contrary: If, grants, state-shared taxes and municipal property tax revenues were co-mingled by the locality, then for purposes of subsection (a) and § 9-4-5306(a) , there shall be a rebuttable presumption that the locality expended or obligated all such grants and state-shared taxes before it expended or obligated any such municipal property tax revenues. Acts 2000, ch. 898, § 2.
(a) Notwithstanding any provisions of title 6 or any other law to the contrary: If, after July 1, 1998, a locality is deemed by the state to be a municipality for purposes of distributing grants or state-shared taxes; and If, thereafter the locality, acting in good faith and under color of law and for municipal purposes, collects and expends or obligates municipal property tax revenues; and If, thereafter it is judicially determined that the locality was not incorporated in accordance with the requirements of law and, therefore, is not a municipality; then neither the locality nor any person who acted on behalf of the locality is required to return or repay such municipal property tax revenues; however, any portion of such municipal property tax revenues, that remains unexpended and unobligated, shall be returned to the municipal property taxpayers on a pro rata basis.
If, after July 1, 1998, a locality is deemed by the state to be a municipality for purposes of distributing grants or state-shared taxes; and
If, thereafter the locality, acting in good faith and under color of law and for municipal purposes, collects and expends or obligates municipal property tax revenues; and
If, thereafter it is judicially determined that the locality was not incorporated in accordance with the requirements of law and, therefore, is not a municipality; then
neither the locality nor any person who acted on behalf of the locality is required to return or repay such municipal property tax revenues; however, any portion of such municipal property tax revenues, that remains unexpended and unobligated, shall be returned to the municipal property taxpayers on a pro rata basis.
(b) As used in subsection (a), "the locality, acting in good faith and under color of law and for municipal purposes, collects and expends" includes, but is not limited to, reimbursement paid from municipal property tax revenues for documented, reasonable expenses of municipal incorporation that were paid out-of-pocket by one (1) or more residents acting on behalf of the locality and its incorporation.
(c) Notwithstanding any law to the contrary: If, grants, state-shared taxes and municipal property tax revenues were co-mingled by the locality, then for purposes of subsection (a) and § 9-4-5306(a) , there shall be a rebuttable presumption that the locality expended or obligated all such grants and state-shared taxes before it expended or obligated any such municipal property tax revenues.
If, grants, state-shared taxes and municipal property tax revenues were co-mingled by the locality, then
for purposes of subsection (a) and § 9-4-5306(a) , there shall be a rebuttable presumption that the locality expended or obligated all such grants and state-shared taxes before it expended or obligated any such municipal property tax revenues.
Acts 2000, ch. 898, § 2.
Tenn. Code Ann. § 67-4-2011 — TN Code / Title 67 / Chapter 4 / Section 67-4-2011
Allocation of earnings
Status: in_force

(a) To the extent that they constitute nonbusiness earnings, rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties shall be allocated as provided in this section. (b) (1) Net rents and royalties from real property located in this state are allocable to this state. (2) Net rents and royalties from tangible personal property are allocable to this state: (A) If and to the extent that the property is utilized in this state; or (B) In their entirety, if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized. (3) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year, and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession. (c) (1) Capital gains and losses from sales of real property located in this state are allocable to this state. (2) Capital gains and losses from sales of tangible personal property are allocable to this state, if: (A) The property had a situs in this state at the time of the sale; or (B) The taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs. (3) Capital gains and losses from sales of intangible personal property are allocable to this state, if the taxpayer's commercial domicile is in this state. (d) Interest and dividends are allocable to this state, if the taxpayer's commercial domicile is in this state. (e) (1) Patent and copyright royalties are allocable to this state, if and to the extent that the patent or copyright is utilized by the payer in: (A) This state; or (B) A state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state. (2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states, or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located. (3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states, or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located. Acts 1999, ch. 406, § 3.
(a) To the extent that they constitute nonbusiness earnings, rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties shall be allocated as provided in this section.
(b) (1) Net rents and royalties from real property located in this state are allocable to this state. (2) Net rents and royalties from tangible personal property are allocable to this state: (A) If and to the extent that the property is utilized in this state; or (B) In their entirety, if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized. (3) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year, and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.
(1) Net rents and royalties from real property located in this state are allocable to this state.
(2) Net rents and royalties from tangible personal property are allocable to this state: (A) If and to the extent that the property is utilized in this state; or (B) In their entirety, if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.
(A) If and to the extent that the property is utilized in this state; or
(B) In their entirety, if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.
(3) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year, and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.
(c) (1) Capital gains and losses from sales of real property located in this state are allocable to this state. (2) Capital gains and losses from sales of tangible personal property are allocable to this state, if: (A) The property had a situs in this state at the time of the sale; or (B) The taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs. (3) Capital gains and losses from sales of intangible personal property are allocable to this state, if the taxpayer's commercial domicile is in this state.
(1) Capital gains and losses from sales of real property located in this state are allocable to this state.
(2) Capital gains and losses from sales of tangible personal property are allocable to this state, if: (A) The property had a situs in this state at the time of the sale; or (B) The taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.
(A) The property had a situs in this state at the time of the sale; or
(B) The taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.
(3) Capital gains and losses from sales of intangible personal property are allocable to this state, if the taxpayer's commercial domicile is in this state.
(d) Interest and dividends are allocable to this state, if the taxpayer's commercial domicile is in this state.
(e) (1) Patent and copyright royalties are allocable to this state, if and to the extent that the patent or copyright is utilized by the payer in: (A) This state; or (B) A state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state. (2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states, or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located. (3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states, or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.
(1) Patent and copyright royalties are allocable to this state, if and to the extent that the patent or copyright is utilized by the payer in: (A) This state; or (B) A state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.
(A) This state; or
(B) A state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.
(2) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states, or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.
(3) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states, or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.
Acts 1999, ch. 406, § 3.
Tenn. Code Ann. § 67-4-2017 — TN Code / Title 67 / Chapter 4 / Section 67-4-2017
Taxation of banks and financial institution unitary businesses
Status: in_force

(a) All the taxes collected under this part shall be applied as follows: (1) To cities and counties, an amount for each bank with a deposit facility in this state and each "financial institution unitary business" as defined in this section: (A) Three percent (3%) of the net earnings of the bank and the net earnings of a financial institution unitary business determined on a combined basis for the second fiscal year preceding the year in which the distribution under this section is made, less seven percent (7%) of the ad valorem taxes paid by the bank or financial institution unitary business on its real property and tangible personal property for the second fiscal year preceding the year in which the distribution is made. For the purposes of this subdivision (a)(1), "net earnings," as applicable to either a bank or financial institution unitary business, does not include amounts attributable to interest earned on bonds and other obligations of the state of Tennessee. As used in this section, "financial institution unitary business" includes only those financial institutions that form a unitary business as defined in § 67-4-2004 , that file a combined franchise, excise tax return in Tennessee and that have at least one (1) member with a deposit facility in Tennessee. The total amount thus determined shall be allocated between the county and municipal governments where the office of the bank or financial institution unitary business is located in the same proportion as the property tax rate of each such taxing jurisdiction shall bear to the sum of the property tax rates; (B) In circumstances where a bank or financial institution unitary business has more than one (1) branch or office, the total allocation attributable to such bank or financial institution unitary business as determined in subdivision (a)(1)(A) shall be further allocated between such counties and cities where its branches or offices are located as follows: (i) The proportionate percentage that is produced by the ratio of the deposits of each branch or office of the bank or financial institution unitary business to the total deposits of the bank or financial institution unitary business shall be determined as of January 1 of each year, and the percentage so determined shall then be applied to the total allocation to determine the portion of the total attributable to each branch or office; (ii) The branches or offices shall then be grouped each to a common location so as to determine the aggregate allocation of all branches or offices located in each individual county and municipality; and (iii) The percentage of the total allocation allowable to each county and municipality shall be divided between the county and municipality where the branch or office is maintained in the same proportion as the property tax rates of each for the second year preceding the year in which the distribution under this section is made shall bear to the total of the property tax rates; (C) The director of the division of property assessments shall provide to the commissioner, periodically on a timely basis, the ad valorem property tax rates for each taxing jurisdiction. The commissioner shall report the amount of such allocations made to each county and municipality to the comptroller of the treasury for audit purposes on an annual basis; (D) The status of each bank or financial institution unitary business as of January 1 of the fiscal year for which the allocation is calculated shall be the determining status; (E) If the net earnings of any bank or financial institution unitary business shall be redetermined for any period in accordance with this part, the commissioner shall recalculate the allocation attributable to such bank or financial institution unitary business, and any indicated increase or decrease in allocation shall be effected in the next succeeding general allocation to the respective county and municipal governments, as appropriate; and (F) The commissioner has the authority and power to prescribe forms upon which all banks or financial institution unitary businesses shall report such facts and information as will enable the department to ascertain the correctness of the allocation. The department has the full power to summon witnesses, to inspect or require the production of books and papers, and to obtain and consider any evidence and records other than the reports submitted by such banks or financial institution unitary businesses that it may deem proper or necessary to carry out its responsibilities under subdivision (a)(1). If any bank or financial institution unitary business subject to this part fails, refuses or neglects to collect and file such form with the department as provided by this section, the department shall determine the amount of the allocation in regard to such bank or financial institution unitary business on the basis of the best information available; and (2) After allocations to counties and municipalities as provided in subdivision (a)(1), the remainder of the taxes collected under this part shall be applied to and become a part of the general fund of the state. (b) The general assembly is exercising its discretion granted in Constitution of Tennessee, Article II, § 28 to establish the manner in which banks shall be taxed. The allocation of taxes to local governments provided in subdivision (a)(1) shall be in lieu of the taxation of the subclassification of intangible personal property designated as "shares of banks and banking associations," and all taxes on the redeemable or cash value of all their outstanding shares of capital stock, certificates of deposit and certificates of investment, by whatever name called, of such bank or banking association; provided, that such bank or banking association shall nonetheless continue to be subject to ad valorem taxes on its real property, tangible personal property and all other taxes to which it is currently subject. Acts 1999, ch. 406, § 3; 2003 , ch. 355, § 42; 2005, ch. 500, § 5; 2006, ch. 989, § 10.
(a) All the taxes collected under this part shall be applied as follows: (1) To cities and counties, an amount for each bank with a deposit facility in this state and each "financial institution unitary business" as defined in this section: (A) Three percent (3%) of the net earnings of the bank and the net earnings of a financial institution unitary business determined on a combined basis for the second fiscal year preceding the year in which the distribution under this section is made, less seven percent (7%) of the ad valorem taxes paid by the bank or financial institution unitary business on its real property and tangible personal property for the second fiscal year preceding the year in which the distribution is made. For the purposes of this subdivision (a)(1), "net earnings," as applicable to either a bank or financial institution unitary business, does not include amounts attributable to interest earned on bonds and other obligations of the state of Tennessee. As used in this section, "financial institution unitary business" includes only those financial institutions that form a unitary business as defined in § 67-4-2004 , that file a combined franchise, excise tax return in Tennessee and that have at least one (1) member with a deposit facility in Tennessee. The total amount thus determined shall be allocated between the county and municipal governments where the office of the bank or financial institution unitary business is located in the same proportion as the property tax rate of each such taxing jurisdiction shall bear to the sum of the property tax rates; (B) In circumstances where a bank or financial institution unitary business has more than one (1) branch or office, the total allocation attributable to such bank or financial institution unitary business as determined in subdivision (a)(1)(A) shall be further allocated between such counties and cities where its branches or offices are located as follows: (i) The proportionate percentage that is produced by the ratio of the deposits of each branch or office of the bank or financial institution unitary business to the total deposits of the bank or financial institution unitary business shall be determined as of January 1 of each year, and the percentage so determined shall then be applied to the total allocation to determine the portion of the total attributable to each branch or office; (ii) The branches or offices shall then be grouped each to a common location so as to determine the aggregate allocation of all branches or offices located in each individual county and municipality; and (iii) The percentage of the total allocation allowable to each county and municipality shall be divided between the county and municipality where the branch or office is maintained in the same proportion as the property tax rates of each for the second year preceding the year in which the distribution under this section is made shall bear to the total of the property tax rates; (C) The director of the division of property assessments shall provide to the commissioner, periodically on a timely basis, the ad valorem property tax rates for each taxing jurisdiction. The commissioner shall report the amount of such allocations made to each county and municipality to the comptroller of the treasury for audit purposes on an annual basis; (D) The status of each bank or financial institution unitary business as of January 1 of the fiscal year for which the allocation is calculated shall be the determining status; (E) If the net earnings of any bank or financial institution unitary business shall be redetermined for any period in accordance with this part, the commissioner shall recalculate the allocation attributable to such bank or financial institution unitary business, and any indicated increase or decrease in allocation shall be effected in the next succeeding general allocation to the respective county and municipal governments, as appropriate; and (F) The commissioner has the authority and power to prescribe forms upon which all banks or financial institution unitary businesses shall report such facts and information as will enable the department to ascertain the correctness of the allocation. The department has the full power to summon witnesses, to inspect or require the production of books and papers, and to obtain and consider any evidence and records other than the reports submitted by such banks or financial institution unitary businesses that it may deem proper or necessary to carry out its responsibilities under subdivision (a)(1). If any bank or financial institution unitary business subject to this part fails, refuses or neglects to collect and file such form with the department as provided by this section, the department shall determine the amount of the allocation in regard to such bank or financial institution unitary business on the basis of the best information available; and (2) After allocations to counties and municipalities as provided in subdivision (a)(1), the remainder of the taxes collected under this part shall be applied to and become a part of the general fund of the state.
(1) To cities and counties, an amount for each bank with a deposit facility in this state and each "financial institution unitary business" as defined in this section: (A) Three percent (3%) of the net earnings of the bank and the net earnings of a financial institution unitary business determined on a combined basis for the second fiscal year preceding the year in which the distribution under this section is made, less seven percent (7%) of the ad valorem taxes paid by the bank or financial institution unitary business on its real property and tangible personal property for the second fiscal year preceding the year in which the distribution is made. For the purposes of this subdivision (a)(1), "net earnings," as applicable to either a bank or financial institution unitary business, does not include amounts attributable to interest earned on bonds and other obligations of the state of Tennessee. As used in this section, "financial institution unitary business" includes only those financial institutions that form a unitary business as defined in § 67-4-2004 , that file a combined franchise, excise tax return in Tennessee and that have at least one (1) member with a deposit facility in Tennessee. The total amount thus determined shall be allocated between the county and municipal governments where the office of the bank or financial institution unitary business is located in the same proportion as the property tax rate of each such taxing jurisdiction shall bear to the sum of the property tax rates; (B) In circumstances where a bank or financial institution unitary business has more than one (1) branch or office, the total allocation attributable to such bank or financial institution unitary business as determined in subdivision (a)(1)(A) shall be further allocated between such counties and cities where its branches or offices are located as follows: (i) The proportionate percentage that is produced by the ratio of the deposits of each branch or office of the bank or financial institution unitary business to the total deposits of the bank or financial institution unitary business shall be determined as of January 1 of each year, and the percentage so determined shall then be applied to the total allocation to determine the portion of the total attributable to each branch or office; (ii) The branches or offices shall then be grouped each to a common location so as to determine the aggregate allocation of all branches or offices located in each individual county and municipality; and (iii) The percentage of the total allocation allowable to each county and municipality shall be divided between the county and municipality where the branch or office is maintained in the same proportion as the property tax rates of each for the second year preceding the year in which the distribution under this section is made shall bear to the total of the property tax rates; (C) The director of the division of property assessments shall provide to the commissioner, periodically on a timely basis, the ad valorem property tax rates for each taxing jurisdiction. The commissioner shall report the amount of such allocations made to each county and municipality to the comptroller of the treasury for audit purposes on an annual basis; (D) The status of each bank or financial institution unitary business as of January 1 of the fiscal year for which the allocation is calculated shall be the determining status; (E) If the net earnings of any bank or financial institution unitary business shall be redetermined for any period in accordance with this part, the commissioner shall recalculate the allocation attributable to such bank or financial institution unitary business, and any indicated increase or decrease in allocation shall be effected in the next succeeding general allocation to the respective county and municipal governments, as appropriate; and (F) The commissioner has the authority and power to prescribe forms upon which all banks or financial institution unitary businesses shall report such facts and information as will enable the department to ascertain the correctness of the allocation. The department has the full power to summon witnesses, to inspect or require the production of books and papers, and to obtain and consider any evidence and records other than the reports submitted by such banks or financial institution unitary businesses that it may deem proper or necessary to carry out its responsibilities under subdivision (a)(1). If any bank or financial institution unitary business subject to this part fails, refuses or neglects to collect and file such form with the department as provided by this section, the department shall determine the amount of the allocation in regard to such bank or financial institution unitary business on the basis of the best information available; and
(A) Three percent (3%) of the net earnings of the bank and the net earnings of a financial institution unitary business determined on a combined basis for the second fiscal year preceding the year in which the distribution under this section is made, less seven percent (7%) of the ad valorem taxes paid by the bank or financial institution unitary business on its real property and tangible personal property for the second fiscal year preceding the year in which the distribution is made. For the purposes of this subdivision (a)(1), "net earnings," as applicable to either a bank or financial institution unitary business, does not include amounts attributable to interest earned on bonds and other obligations of the state of Tennessee. As used in this section, "financial institution unitary business" includes only those financial institutions that form a unitary business as defined in § 67-4-2004 , that file a combined franchise, excise tax return in Tennessee and that have at least one (1) member with a deposit facility in Tennessee. The total amount thus determined shall be allocated between the county and municipal governments where the office of the bank or financial institution unitary business is located in the same proportion as the property tax rate of each such taxing jurisdiction shall bear to the sum of the property tax rates;
(B) In circumstances where a bank or financial institution unitary business has more than one (1) branch or office, the total allocation attributable to such bank or financial institution unitary business as determined in subdivision (a)(1)(A) shall be further allocated between such counties and cities where its branches or offices are located as follows: (i) The proportionate percentage that is produced by the ratio of the deposits of each branch or office of the bank or financial institution unitary business to the total deposits of the bank or financial institution unitary business shall be determined as of January 1 of each year, and the percentage so determined shall then be applied to the total allocation to determine the portion of the total attributable to each branch or office; (ii) The branches or offices shall then be grouped each to a common location so as to determine the aggregate allocation of all branches or offices located in each individual county and municipality; and (iii) The percentage of the total allocation allowable to each county and municipality shall be divided between the county and municipality where the branch or office is maintained in the same proportion as the property tax rates of each for the second year preceding the year in which the distribution under this section is made shall bear to the total of the property tax rates;
(i) The proportionate percentage that is produced by the ratio of the deposits of each branch or office of the bank or financial institution unitary business to the total deposits of the bank or financial institution unitary business shall be determined as of January 1 of each year, and the percentage so determined shall then be applied to the total allocation to determine the portion of the total attributable to each branch or office;
(ii) The branches or offices shall then be grouped each to a common location so as to determine the aggregate allocation of all branches or offices located in each individual county and municipality; and
(iii) The percentage of the total allocation allowable to each county and municipality shall be divided between the county and municipality where the branch or office is maintained in the same proportion as the property tax rates of each for the second year preceding the year in which the distribution under this section is made shall bear to the total of the property tax rates;
(C) The director of the division of property assessments shall provide to the commissioner, periodically on a timely basis, the ad valorem property tax rates for each taxing jurisdiction. The commissioner shall report the amount of such allocations made to each county and municipality to the comptroller of the treasury for audit purposes on an annual basis;
(D) The status of each bank or financial institution unitary business as of January 1 of the fiscal year for which the allocation is calculated shall be the determining status;
(E) If the net earnings of any bank or financial institution unitary business shall be redetermined for any period in accordance with this part, the commissioner shall recalculate the allocation attributable to such bank or financial institution unitary business, and any indicated increase or decrease in allocation shall be effected in the next succeeding general allocation to the respective county and municipal governments, as appropriate; and
(F) The commissioner has the authority and power to prescribe forms upon which all banks or financial institution unitary businesses shall report such facts and information as will enable the department to ascertain the correctness of the allocation. The department has the full power to summon witnesses, to inspect or require the production of books and papers, and to obtain and consider any evidence and records other than the reports submitted by such banks or financial institution unitary businesses that it may deem proper or necessary to carry out its responsibilities under subdivision (a)(1). If any bank or financial institution unitary business subject to this part fails, refuses or neglects to collect and file such form with the department as provided by this section, the department shall determine the amount of the allocation in regard to such bank or financial institution unitary business on the basis of the best information available; and
(2) After allocations to counties and municipalities as provided in subdivision (a)(1), the remainder of the taxes collected under this part shall be applied to and become a part of the general fund of the state.
(b) The general assembly is exercising its discretion granted in Constitution of Tennessee, Article II, § 28 to establish the manner in which banks shall be taxed. The allocation of taxes to local governments provided in subdivision (a)(1) shall be in lieu of the taxation of the subclassification of intangible personal property designated as "shares of banks and banking associations," and all taxes on the redeemable or cash value of all their outstanding shares of capital stock, certificates of deposit and certificates of investment, by whatever name called, of such bank or banking association; provided, that such bank or banking association shall nonetheless continue to be subject to ad valorem taxes on its real property, tangible personal property and all other taxes to which it is currently subject.
Acts 1999, ch. 406, § 3; 2003 , ch. 355, § 42; 2005, ch. 500, § 5; 2006, ch. 989, § 10.
Tenn. Code Ann. § 67-5-1703 — TN Code / Title 67 / Chapter 5 / Section 67-5-1703
Notification of change in assessment rolls - Adoption of increased tax rate due to reduction in assessment rolls
Status: in_force

(a) The resolution or ordinance approved in the manner provided in § 67-5-1702 shall be forwarded to the county board of equalization and the state board of equalization. (b) The county board or the state board, as appropriate, shall notify each taxing authority of any change in the assessment roll which results from action by either board. (c) An increase in the tax rate above that certified or adopted by resolution or ordinance of the governing body, which is required solely by a reduction of the assessment roll by the state or county boards, may be adopted without further notice. (d) A levy of tax found to be based on an erroneous calculation may be revised prior to tax billing on certification of a revised calculation by the state board of equalization accepted by act or resolution of the governing body of the affected taxing authority without further notice. If the error is certified after tax billing, the revised rate will take effect as of the next general ad valorem levy by the governing body of the affected taxing authority. Amended by 2014 Tenn. Acts, ch. 937,s 1, eff. 7/1/2014. Acts 1979, ch. 253, § 3; T.C.A., § 67-1018.
(a) The resolution or ordinance approved in the manner provided in § 67-5-1702 shall be forwarded to the county board of equalization and the state board of equalization.
(b) The county board or the state board, as appropriate, shall notify each taxing authority of any change in the assessment roll which results from action by either board.
(c) An increase in the tax rate above that certified or adopted by resolution or ordinance of the governing body, which is required solely by a reduction of the assessment roll by the state or county boards, may be adopted without further notice.
(d) A levy of tax found to be based on an erroneous calculation may be revised prior to tax billing on certification of a revised calculation by the state board of equalization accepted by act or resolution of the governing body of the affected taxing authority without further notice. If the error is certified after tax billing, the revised rate will take effect as of the next general ad valorem levy by the governing body of the affected taxing authority.
Amended by 2014 Tenn. Acts, ch. 937,s 1, eff. 7/1/2014.
Acts 1979, ch. 253, § 3; T.C.A., § 67-1018.