Tenn. Code Ann. § 67-5-303 — TN Code / Title 67 / Chapter 5 / Section 67-5-303
Obtaining evidence
Status: in_force

(a) (1) The assessor, in person or by a deputy, has the power and duty to examine any person believed to have any knowledge or information relating to the assessment of property of any taxpayer. (2) For such purpose, the assessor has the power to administer oaths and compel any witness to appear and to answer oral or written questions and the power to inspect or require the production of books and papers. (3) Assessors and their deputies have like powers and perform like duties when there is any reason to suspect any taxpayer has withheld or concealed information concerning any taxable property, or the classification or the value thereof, and such investigation may be performed by questions put to the taxpayer, the taxpayer's agent, attorney, or any other person. (4) All records held, maintained, or created by county and municipal public agencies must be made available to assessors of property for the purposes of property valuation and all other official duties. (b) Any witness refusing to appear or to take such oath or make such answers, when called upon by the assessor to do so, commits a Class C misdemeanor. (c) Any person falsely, corruptly, or knowingly misrepresenting any material statement made as a witness to such assessor or deputy assessor commits perjury and is subject to indictment for the same. (d) (1) The assessor or deputy assessor shall reduce to writing all statements made by the owner of any property interest or witness under this section, and such statement shall be filed and maintained in the office of the assessor for a period of not less than three (3) years or the end of the then current reappraisal cycle, whichever is greater. (2) Information obtained pursuant to this section shall be confidential and shall not be disclosed by state or local officials, agents or employees, except as authorized by this part. Violations of confidentiality as provided herein shall be punishable in the same manner as violations of § 67-5-401 regarding taxpayer records of the department of revenue. Nothing in this section shall be construed to make evidence introduced by a party in court or administrative proceedings confidential, unless otherwise provided in a protective order issued by the judge in the proceedings. (3) Pursuant to rules of the state board of equalization, information otherwise confidential may be disclosed to: (A) The taxpayer or the taxpayer's authorized designee, upon written request; (B) Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings; (C) Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section. (e) The assessor and agents or employees of the assessor have the authority to go upon land in order to obtain information for the assessment of property. If the landowner refuses or objects to entry upon the land, the assessor may petition the circuit or chancery court for an order allowing entry at a specified time for purposes of appraising the land and improvements for assessment purposes. The assessor and agents or employees of the assessor may enter a building that is under construction and not yet secured or occupied, for the purpose of making a correct assessment of the property, whether or not the owner has given specific consent to the entry. Once a building is occupied or secured, the assessor and agents or employees of the assessor may enter as an invitee or with the consent of the owner or occupant; provided, that, if unreasonably withheld, the assessor may gain entry on reasonable notice pursuant to an order of the circuit or chancery court. Amended by 2023 Tenn. Acts, ch. 259, s 2, eff. 4/28/2023. Amended by 2015 Tenn. Acts, ch. 136, s 1, eff. 4/17/2015. Amended by 2013 Tenn. Acts, ch. 209, Secs.s 6, s 7 eff. 4/23/2013. Acts 1973, ch. 226, § 6; T.C.A., §§ 67-622 -- 67-625; Acts 1988, ch. 633, § 2; 1989, ch. 591, § 113; 1996, ch. 845, § 1.
(a) (1) The assessor, in person or by a deputy, has the power and duty to examine any person believed to have any knowledge or information relating to the assessment of property of any taxpayer. (2) For such purpose, the assessor has the power to administer oaths and compel any witness to appear and to answer oral or written questions and the power to inspect or require the production of books and papers. (3) Assessors and their deputies have like powers and perform like duties when there is any reason to suspect any taxpayer has withheld or concealed information concerning any taxable property, or the classification or the value thereof, and such investigation may be performed by questions put to the taxpayer, the taxpayer's agent, attorney, or any other person. (4) All records held, maintained, or created by county and municipal public agencies must be made available to assessors of property for the purposes of property valuation and all other official duties.
(1) The assessor, in person or by a deputy, has the power and duty to examine any person believed to have any knowledge or information relating to the assessment of property of any taxpayer.
(2) For such purpose, the assessor has the power to administer oaths and compel any witness to appear and to answer oral or written questions and the power to inspect or require the production of books and papers.
(3) Assessors and their deputies have like powers and perform like duties when there is any reason to suspect any taxpayer has withheld or concealed information concerning any taxable property, or the classification or the value thereof, and such investigation may be performed by questions put to the taxpayer, the taxpayer's agent, attorney, or any other person.
(4) All records held, maintained, or created by county and municipal public agencies must be made available to assessors of property for the purposes of property valuation and all other official duties.
(b) Any witness refusing to appear or to take such oath or make such answers, when called upon by the assessor to do so, commits a Class C misdemeanor.
(c) Any person falsely, corruptly, or knowingly misrepresenting any material statement made as a witness to such assessor or deputy assessor commits perjury and is subject to indictment for the same.
(d) (1) The assessor or deputy assessor shall reduce to writing all statements made by the owner of any property interest or witness under this section, and such statement shall be filed and maintained in the office of the assessor for a period of not less than three (3) years or the end of the then current reappraisal cycle, whichever is greater. (2) Information obtained pursuant to this section shall be confidential and shall not be disclosed by state or local officials, agents or employees, except as authorized by this part. Violations of confidentiality as provided herein shall be punishable in the same manner as violations of § 67-5-401 regarding taxpayer records of the department of revenue. Nothing in this section shall be construed to make evidence introduced by a party in court or administrative proceedings confidential, unless otherwise provided in a protective order issued by the judge in the proceedings. (3) Pursuant to rules of the state board of equalization, information otherwise confidential may be disclosed to: (A) The taxpayer or the taxpayer's authorized designee, upon written request; (B) Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings; (C) Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section.
(1) The assessor or deputy assessor shall reduce to writing all statements made by the owner of any property interest or witness under this section, and such statement shall be filed and maintained in the office of the assessor for a period of not less than three (3) years or the end of the then current reappraisal cycle, whichever is greater.
(2) Information obtained pursuant to this section shall be confidential and shall not be disclosed by state or local officials, agents or employees, except as authorized by this part. Violations of confidentiality as provided herein shall be punishable in the same manner as violations of § 67-5-401 regarding taxpayer records of the department of revenue. Nothing in this section shall be construed to make evidence introduced by a party in court or administrative proceedings confidential, unless otherwise provided in a protective order issued by the judge in the proceedings.
(3) Pursuant to rules of the state board of equalization, information otherwise confidential may be disclosed to: (A) The taxpayer or the taxpayer's authorized designee, upon written request; (B) Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings; (C) Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section.
(A) The taxpayer or the taxpayer's authorized designee, upon written request;
(B) Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings;
(C) Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section.
(e) The assessor and agents or employees of the assessor have the authority to go upon land in order to obtain information for the assessment of property. If the landowner refuses or objects to entry upon the land, the assessor may petition the circuit or chancery court for an order allowing entry at a specified time for purposes of appraising the land and improvements for assessment purposes. The assessor and agents or employees of the assessor may enter a building that is under construction and not yet secured or occupied, for the purpose of making a correct assessment of the property, whether or not the owner has given specific consent to the entry. Once a building is occupied or secured, the assessor and agents or employees of the assessor may enter as an invitee or with the consent of the owner or occupant; provided, that, if unreasonably withheld, the assessor may gain entry on reasonable notice pursuant to an order of the circuit or chancery court.
Amended by 2023 Tenn. Acts, ch. 259, s 2, eff. 4/28/2023.
Amended by 2015 Tenn. Acts, ch. 136, s 1, eff. 4/17/2015.
Amended by 2013 Tenn. Acts, ch. 209, Secs.s 6, s 7 eff. 4/23/2013.
Acts 1973, ch. 226, § 6; T.C.A., §§ 67-622 -- 67-625; Acts 1988, ch. 633, § 2; 1989, ch. 591, § 113; 1996, ch. 845, § 1.
Tenn. Code Ann. § 67-1-1709 — TN Code / Title 67 / Chapter 1 / Section 67-1-1709
Violations - Penalties
Status: in_force

(a) It is a Class E felony for any person who has, or had at any time, access to any return or tax information to disclose to any person, except as authorized by law, any such return or tax information. If such offense is committed by any officer or employee of the state or any other officer or employee described in § 67-1-1702(a) , the officer or employee shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense. (b) It is a Class E felony for any person to offer any item of material value in exchange for any return or tax information and to receive as a result of such solicitation any such return or tax information. (c) It is a Class E felony for any employee of the department willfully to inspect any return or tax information, except when the employee has a good faith and objectively reasonable basis for believing such inspection is in furtherance of the employee's duties or responsibilities. Amended by 2013 Tenn. Acts, ch. 400,s 2, eff. 5/6/2013. Acts 1977, ch. 152, § 1; T.C.A., § 67-139; Acts 2000, ch. 982, § 41.
(a) It is a Class E felony for any person who has, or had at any time, access to any return or tax information to disclose to any person, except as authorized by law, any such return or tax information. If such offense is committed by any officer or employee of the state or any other officer or employee described in § 67-1-1702(a) , the officer or employee shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.
(b) It is a Class E felony for any person to offer any item of material value in exchange for any return or tax information and to receive as a result of such solicitation any such return or tax information.
(c) It is a Class E felony for any employee of the department willfully to inspect any return or tax information, except when the employee has a good faith and objectively reasonable basis for believing such inspection is in furtherance of the employee's duties or responsibilities.
Amended by 2013 Tenn. Acts, ch. 400,s 2, eff. 5/6/2013.
Acts 1977, ch. 152, § 1; T.C.A., § 67-139; Acts 2000, ch. 982, § 41.
Tenn. Code Ann. § 67-4-2105 — TN Code / Title 67 / Chapter 4 / Section 67-4-2105
Persons doing business in state and having substantial nexus in state subject to tax
Status: in_force

(a) All persons doing business in this state and having a substantial nexus in this state, including any limited liability company regardless of how it is treated for federal income tax purposes, or any person exercising the corporate franchise, except for those having not-for-profit status or otherwise exempt under § 67-4-2008 , shall pay to the commissioner of revenue annually a privilege tax in addition to all other taxes, the rate and measure of which are hereinafter set forth. The tax shall be paid for the privilege of doing business in Tennessee, and shall be in addition to all other taxes levied by any other statute. Notwithstanding any law to the contrary, a not-for-profit entity shall be subject to the franchise tax on all of its Tennessee net worth that is attributable to activities subject to income taxes under § 512 or any other provision of subtitle A of the Internal Revenue Code. Notwithstanding any law to the contrary, a taxpayer that is exempted from the franchise tax shall be subject to such tax on all of its Tennessee net worth that is attributable to any activities that are unrelated to and outside the scope of the activities that gave the entity its exempt status. (b) Every taxpayer as described in subsection (a) shall, as a recompense for the protection of its local activities and as compensation for the benefits it receives from doing business in Tennessee, pay the tax imposed by this part. (c) The tax imposed by this part shall apply to taxpayers whose business is being conducted by a receivership or trusteeship appointed by any court of competent jurisdiction, and shall continue to accrue until such time as the taxpayer has been actually and legally dissolved or withdrawn from this state. A person doing business in Tennessee without incorporating, domesticating, qualifying or otherwise registering in Tennessee or doing business in Tennessee while its charter, domestication, qualification or other registration is forfeited, revoked or suspended shall not be relieved from filing a return and paying the franchise tax levied by this part for each tax year that it does business in Tennessee. (d) (1) A financial institution shall be presumed, subject to rebuttal, to be doing business in this state, if the sum of its assets and the absolute value of its deposits attributable to sources within this state is five million dollars ($5,000,000) or more. (2) Additionally, a financial institution shall be deemed to be doing business in this state, if the institution: (A) Maintains an office in this state; (B) Has an employee, representative or independent contractor conducting business in this state; (C) Regularly sells products or services of any kind or nature to customers in this state that receive the product in this state; (D) Regularly solicits business from potential customers in this state; (E) Regularly performs services outside this state that are consumed in this state; (F) Regularly engages in transactions with customers in this state that involve intangible property, including loans, and result in receipts flowing to the taxpayer from within this state; (G) Owns or leases property located in this state; or (H) Regularly solicits and receives deposits from customers in this state. (e) Notwithstanding any other provision to the contrary, a financial institution is not considered to be conducting the business of a financial institution in this state, if the only activity of the financial institution in this state is the ownership of an interest in one (1) or more of the following types of property, including those activities within this state that are reasonably required to evaluate and complete the acquisition or disposition of the property, or the servicing of the property, or the income from it, the collection of income from the property, or the acquisition or liquidation of the collateral relating to the property: (1) An interest in a real estate mortgage investment conduit, a real estate investment trust, or a regulated investment company as those terms are defined by the Internal Revenue Code of 1986; (2) An interest in a loan-backed security representing ownership or participation in a pool of promissory notes or certificates of interest that provide for payments in relation to payments or reasonable projections of payments on the notes or certificates; (3) An interest in a loan, lease, note or other assets attributed to this state and in which the payment obligations were solicited and entered into by an independent person that is not acting on behalf of the owner; (4) An interest in the right to service or collect income from a loan or other asset from which interest on the loan or other asset is attributed to this state and in which the payment obligations were solicited and entered into by an independent person that is not acting on behalf of the owner; (5) An interest in demand deposit clearing accounts, federal funds, certificates of deposit and other similar wholesale banking instruments issued by other financial institutions; (6) An interest in a security; (7) An interest of a financial institution in any intangible, tangible, real or personal property acquired in satisfaction, whether in whole or in part, of any asset embodying a payment obligation that is in default, whether secured or unsecured, if the ownership of the interest would be exempt otherwise as provided in subdivisions (e)(1)-(4); (8) For the purposes of subdivisions (e)(3) and (4), an "independent person who is not acting on behalf of the owner" is defined as follows: (A) At the time of the acquisition of the assets, the owner of the assets shall not directly or indirectly own fifteen percent (15%) or more of the outstanding stock or, in the case of a partnership, fifteen percent (15%) or more of the capital or profits interest of the entity from which the owner originally acquired the assets. In determining indirect ownership, an owner is deemed to own all of the stock, capital interest or profits interest owned by another person, if the owner directly owns fifteen percent (15%) or more of the stock, capital interest or profits interest in that other person. Also, the owner is deemed to own all stock, capital interest and profits interest directly owned by any intermediary parties in the transaction, to the extent a fifteen percent (15%) or more chain of ownership of stock, capital interest or profits interest exists between the owner and any intermediary party; (B) The entity from which the owner acquired the assets shall regularly sell, assign or transfer interest in such assets to three (3) or more persons during the full twelve-month period immediately preceding the month of acquisition; and (C) The entity from which the owner acquired the assets shall not sell, assign or transfer ninety percent (90%) or more of its exempt assets to the owner during the full twelve-month period immediately preceding the month of acquisition. Amended by 2024 Tenn. Acts, ch. 950,s 1, eff. 5/10/2024. Amended by 2015 Tenn. Acts, ch. 514, s 15, eff. 1/1/2016. Amended by 2013 Tenn. Acts, ch. 321, s 3, eff. 5/13/2013. Acts 1999, ch. 406, § 4; 2000, ch. 982, §§ 27, 28, 49, 50; 2003 , ch. 355, § 38; 2003 , ch. 418, § 11; 2006, ch. 1019, § 9.
(a) All persons doing business in this state and having a substantial nexus in this state, including any limited liability company regardless of how it is treated for federal income tax purposes, or any person exercising the corporate franchise, except for those having not-for-profit status or otherwise exempt under § 67-4-2008 , shall pay to the commissioner of revenue annually a privilege tax in addition to all other taxes, the rate and measure of which are hereinafter set forth. The tax shall be paid for the privilege of doing business in Tennessee, and shall be in addition to all other taxes levied by any other statute. Notwithstanding any law to the contrary, a not-for-profit entity shall be subject to the franchise tax on all of its Tennessee net worth that is attributable to activities subject to income taxes under § 512 or any other provision of subtitle A of the Internal Revenue Code. Notwithstanding any law to the contrary, a taxpayer that is exempted from the franchise tax shall be subject to such tax on all of its Tennessee net worth that is attributable to any activities that are unrelated to and outside the scope of the activities that gave the entity its exempt status.
(b) Every taxpayer as described in subsection (a) shall, as a recompense for the protection of its local activities and as compensation for the benefits it receives from doing business in Tennessee, pay the tax imposed by this part.
(c) The tax imposed by this part shall apply to taxpayers whose business is being conducted by a receivership or trusteeship appointed by any court of competent jurisdiction, and shall continue to accrue until such time as the taxpayer has been actually and legally dissolved or withdrawn from this state. A person doing business in Tennessee without incorporating, domesticating, qualifying or otherwise registering in Tennessee or doing business in Tennessee while its charter, domestication, qualification or other registration is forfeited, revoked or suspended shall not be relieved from filing a return and paying the franchise tax levied by this part for each tax year that it does business in Tennessee.
(d) (1) A financial institution shall be presumed, subject to rebuttal, to be doing business in this state, if the sum of its assets and the absolute value of its deposits attributable to sources within this state is five million dollars ($5,000,000) or more. (2) Additionally, a financial institution shall be deemed to be doing business in this state, if the institution: (A) Maintains an office in this state; (B) Has an employee, representative or independent contractor conducting business in this state; (C) Regularly sells products or services of any kind or nature to customers in this state that receive the product in this state; (D) Regularly solicits business from potential customers in this state; (E) Regularly performs services outside this state that are consumed in this state; (F) Regularly engages in transactions with customers in this state that involve intangible property, including loans, and result in receipts flowing to the taxpayer from within this state; (G) Owns or leases property located in this state; or (H) Regularly solicits and receives deposits from customers in this state.
(1) A financial institution shall be presumed, subject to rebuttal, to be doing business in this state, if the sum of its assets and the absolute value of its deposits attributable to sources within this state is five million dollars ($5,000,000) or more.
(2) Additionally, a financial institution shall be deemed to be doing business in this state, if the institution: (A) Maintains an office in this state; (B) Has an employee, representative or independent contractor conducting business in this state; (C) Regularly sells products or services of any kind or nature to customers in this state that receive the product in this state; (D) Regularly solicits business from potential customers in this state; (E) Regularly performs services outside this state that are consumed in this state; (F) Regularly engages in transactions with customers in this state that involve intangible property, including loans, and result in receipts flowing to the taxpayer from within this state; (G) Owns or leases property located in this state; or (H) Regularly solicits and receives deposits from customers in this state.
(A) Maintains an office in this state;
(B) Has an employee, representative or independent contractor conducting business in this state;
(C) Regularly sells products or services of any kind or nature to customers in this state that receive the product in this state;
(D) Regularly solicits business from potential customers in this state;
(E) Regularly performs services outside this state that are consumed in this state;
(F) Regularly engages in transactions with customers in this state that involve intangible property, including loans, and result in receipts flowing to the taxpayer from within this state;
(G) Owns or leases property located in this state; or
(H) Regularly solicits and receives deposits from customers in this state.
(e) Notwithstanding any other provision to the contrary, a financial institution is not considered to be conducting the business of a financial institution in this state, if the only activity of the financial institution in this state is the ownership of an interest in one (1) or more of the following types of property, including those activities within this state that are reasonably required to evaluate and complete the acquisition or disposition of the property, or the servicing of the property, or the income from it, the collection of income from the property, or the acquisition or liquidation of the collateral relating to the property: (1) An interest in a real estate mortgage investment conduit, a real estate investment trust, or a regulated investment company as those terms are defined by the Internal Revenue Code of 1986; (2) An interest in a loan-backed security representing ownership or participation in a pool of promissory notes or certificates of interest that provide for payments in relation to payments or reasonable projections of payments on the notes or certificates; (3) An interest in a loan, lease, note or other assets attributed to this state and in which the payment obligations were solicited and entered into by an independent person that is not acting on behalf of the owner; (4) An interest in the right to service or collect income from a loan or other asset from which interest on the loan or other asset is attributed to this state and in which the payment obligations were solicited and entered into by an independent person that is not acting on behalf of the owner; (5) An interest in demand deposit clearing accounts, federal funds, certificates of deposit and other similar wholesale banking instruments issued by other financial institutions; (6) An interest in a security; (7) An interest of a financial institution in any intangible, tangible, real or personal property acquired in satisfaction, whether in whole or in part, of any asset embodying a payment obligation that is in default, whether secured or unsecured, if the ownership of the interest would be exempt otherwise as provided in subdivisions (e)(1)-(4); (8) For the purposes of subdivisions (e)(3) and (4), an "independent person who is not acting on behalf of the owner" is defined as follows: (A) At the time of the acquisition of the assets, the owner of the assets shall not directly or indirectly own fifteen percent (15%) or more of the outstanding stock or, in the case of a partnership, fifteen percent (15%) or more of the capital or profits interest of the entity from which the owner originally acquired the assets. In determining indirect ownership, an owner is deemed to own all of the stock, capital interest or profits interest owned by another person, if the owner directly owns fifteen percent (15%) or more of the stock, capital interest or profits interest in that other person. Also, the owner is deemed to own all stock, capital interest and profits interest directly owned by any intermediary parties in the transaction, to the extent a fifteen percent (15%) or more chain of ownership of stock, capital interest or profits interest exists between the owner and any intermediary party; (B) The entity from which the owner acquired the assets shall regularly sell, assign or transfer interest in such assets to three (3) or more persons during the full twelve-month period immediately preceding the month of acquisition; and (C) The entity from which the owner acquired the assets shall not sell, assign or transfer ninety percent (90%) or more of its exempt assets to the owner during the full twelve-month period immediately preceding the month of acquisition.
(1) An interest in a real estate mortgage investment conduit, a real estate investment trust, or a regulated investment company as those terms are defined by the Internal Revenue Code of 1986;
(2) An interest in a loan-backed security representing ownership or participation in a pool of promissory notes or certificates of interest that provide for payments in relation to payments or reasonable projections of payments on the notes or certificates;
(3) An interest in a loan, lease, note or other assets attributed to this state and in which the payment obligations were solicited and entered into by an independent person that is not acting on behalf of the owner;
(4) An interest in the right to service or collect income from a loan or other asset from which interest on the loan or other asset is attributed to this state and in which the payment obligations were solicited and entered into by an independent person that is not acting on behalf of the owner;
(5) An interest in demand deposit clearing accounts, federal funds, certificates of deposit and other similar wholesale banking instruments issued by other financial institutions;
(6) An interest in a security;
(7) An interest of a financial institution in any intangible, tangible, real or personal property acquired in satisfaction, whether in whole or in part, of any asset embodying a payment obligation that is in default, whether secured or unsecured, if the ownership of the interest would be exempt otherwise as provided in subdivisions (e)(1)-(4);
(8) For the purposes of subdivisions (e)(3) and (4), an "independent person who is not acting on behalf of the owner" is defined as follows: (A) At the time of the acquisition of the assets, the owner of the assets shall not directly or indirectly own fifteen percent (15%) or more of the outstanding stock or, in the case of a partnership, fifteen percent (15%) or more of the capital or profits interest of the entity from which the owner originally acquired the assets. In determining indirect ownership, an owner is deemed to own all of the stock, capital interest or profits interest owned by another person, if the owner directly owns fifteen percent (15%) or more of the stock, capital interest or profits interest in that other person. Also, the owner is deemed to own all stock, capital interest and profits interest directly owned by any intermediary parties in the transaction, to the extent a fifteen percent (15%) or more chain of ownership of stock, capital interest or profits interest exists between the owner and any intermediary party; (B) The entity from which the owner acquired the assets shall regularly sell, assign or transfer interest in such assets to three (3) or more persons during the full twelve-month period immediately preceding the month of acquisition; and (C) The entity from which the owner acquired the assets shall not sell, assign or transfer ninety percent (90%) or more of its exempt assets to the owner during the full twelve-month period immediately preceding the month of acquisition.
(A) At the time of the acquisition of the assets, the owner of the assets shall not directly or indirectly own fifteen percent (15%) or more of the outstanding stock or, in the case of a partnership, fifteen percent (15%) or more of the capital or profits interest of the entity from which the owner originally acquired the assets. In determining indirect ownership, an owner is deemed to own all of the stock, capital interest or profits interest owned by another person, if the owner directly owns fifteen percent (15%) or more of the stock, capital interest or profits interest in that other person. Also, the owner is deemed to own all stock, capital interest and profits interest directly owned by any intermediary parties in the transaction, to the extent a fifteen percent (15%) or more chain of ownership of stock, capital interest or profits interest exists between the owner and any intermediary party;
(B) The entity from which the owner acquired the assets shall regularly sell, assign or transfer interest in such assets to three (3) or more persons during the full twelve-month period immediately preceding the month of acquisition; and
(C) The entity from which the owner acquired the assets shall not sell, assign or transfer ninety percent (90%) or more of its exempt assets to the owner during the full twelve-month period immediately preceding the month of acquisition.
Amended by 2024 Tenn. Acts, ch. 950,s 1, eff. 5/10/2024.
Amended by 2015 Tenn. Acts, ch. 514, s 15, eff. 1/1/2016.
Amended by 2013 Tenn. Acts, ch. 321, s 3, eff. 5/13/2013.
Acts 1999, ch. 406, § 4; 2000, ch. 982, §§ 27, 28, 49, 50; 2003 , ch. 355, § 38; 2003 , ch. 418, § 11; 2006, ch. 1019, § 9.
Tenn. Code Ann. § 67-4-1711 — TN Code / Title 67 / Chapter 4 / Section 67-4-1711
Implementation of professional privilege tax incentive for participation in college savings plans
Status: in_force

(a) The department shall assist the board of trustees of the college savings trust fund program in the implementation a professional privilege tax incentive established under § 49-7-805(4) that shall include, but not be limited to, college savings plan inserts in the department's professional privilege tax notifications, providing college savings plan incentives information with any website tax payment form, sending other notifications about college savings incentives by electronic means, and providing information about college savings incentives through any other web-based means. (b) For any insert included in the mailing of renewal notices that causes the total postal weight to be over one ounce (1 oz.) as permitted by the United States postal service, the board of trustees of the college savings trust fund program shall pay the increased cost of mailing. Amended by 2017 Tenn. Acts, ch. 400, s 13, eff. 7/1/2017. Added by 2014 Tenn. Acts, ch. 910, s 29, eff. 5/13/2014.
(a) The department shall assist the board of trustees of the college savings trust fund program in the implementation a professional privilege tax incentive established under § 49-7-805(4) that shall include, but not be limited to, college savings plan inserts in the department's professional privilege tax notifications, providing college savings plan incentives information with any website tax payment form, sending other notifications about college savings incentives by electronic means, and providing information about college savings incentives through any other web-based means.
(b) For any insert included in the mailing of renewal notices that causes the total postal weight to be over one ounce (1 oz.) as permitted by the United States postal service, the board of trustees of the college savings trust fund program shall pay the increased cost of mailing.
Amended by 2017 Tenn. Acts, ch. 400, s 13, eff. 7/1/2017.
Added by 2014 Tenn. Acts, ch. 910, s 29, eff. 5/13/2014.
Tenn. Code Ann. § 67-4-212 — TN Code / Title 67 / Chapter 4 / Section 67-4-212
Collection of taxes by commissioner
Status: in_force

When a local collector fails to collect a state tax that should be collected by that collector and paid over to the department, the commissioner may collect the tax under chapter 1, part 14 of this title. Acts 1937, ch. 108, art. 3, § 5; C. Supp. 1950, § 1248.8 (Williams, § 1248.141); impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1972, ch. 829, § 7; Acts 1978, ch. 839, § 19; T.C.A. (orig. ed.), § 67-4324.
When a local collector fails to collect a state tax that should be collected by that collector and paid over to the department, the commissioner may collect the tax under chapter 1, part 14 of this title.
Acts 1937, ch. 108, art. 3, § 5; C. Supp. 1950, § 1248.8 (Williams, § 1248.141); impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1972, ch. 829, § 7; Acts 1978, ch. 839, § 19; T.C.A. (orig. ed.), § 67-4324.
Tenn. Code Ann. § 67-4-1030 — TN Code / Title 67 / Chapter 4 / Section 67-4-1030
Refund of eligible bad debt credit
Status: in_force

(a) The commissioner is empowered and directed to refund the amount of any eligible bad debt credit incurred by a manufacturing distributor or wholesale dealer and jobber of tobacco products. No amount shall be refunded unless the debt has been found to be worthless and actually charged off for federal income tax purposes. If the taxpayer receives a refund pursuant to this section arising from any bad debt so charged off that is thereafter in whole or in part paid to the manufacturing distributor or wholesale dealer and jobber, the amount so paid shall be included in the first return filed after the collection and the tax paid accordingly. (b) For purposes of this section, "eligible bad debt credit" means the taxes attributable to any portion of a debt arising from a sale of tobacco products subject to tax under this part that is not otherwise deductible or excludable, that has become worthless or uncollectible, and that has been actually charged off for federal income tax purposes. A bad debt shall not include any interest on the wholesale price of a tobacco product, uncollectible amounts of property that remain in the possession of the manufacturing distributor or the wholesale dealer and jobber until the full purchase price is paid, expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, accounts receivable that have been sold to a third party, or repossessed property. (c) Any claim for an eligible bad debt credit under this section shall be submitted as a claim for refund supported by the following: (1) A copy of the original invoice; (2) Evidence that the tobacco products described in the invoice were delivered to the person who ordered them; (3) Evidence that the person who ordered and received the tobacco products did not pay the manufacturing distributor or the wholesale dealer and jobber for the tobacco products and that the manufacturing distributor or the wholesale dealer and jobber used reasonable collection practices in attempting to collect the debt; and (4) Evidence that the debt was written off for federal tax purposes. Acts 2006, ch. 1019, § 48.
(a) The commissioner is empowered and directed to refund the amount of any eligible bad debt credit incurred by a manufacturing distributor or wholesale dealer and jobber of tobacco products. No amount shall be refunded unless the debt has been found to be worthless and actually charged off for federal income tax purposes. If the taxpayer receives a refund pursuant to this section arising from any bad debt so charged off that is thereafter in whole or in part paid to the manufacturing distributor or wholesale dealer and jobber, the amount so paid shall be included in the first return filed after the collection and the tax paid accordingly.
(b) For purposes of this section, "eligible bad debt credit" means the taxes attributable to any portion of a debt arising from a sale of tobacco products subject to tax under this part that is not otherwise deductible or excludable, that has become worthless or uncollectible, and that has been actually charged off for federal income tax purposes. A bad debt shall not include any interest on the wholesale price of a tobacco product, uncollectible amounts of property that remain in the possession of the manufacturing distributor or the wholesale dealer and jobber until the full purchase price is paid, expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, accounts receivable that have been sold to a third party, or repossessed property.
(c) Any claim for an eligible bad debt credit under this section shall be submitted as a claim for refund supported by the following: (1) A copy of the original invoice; (2) Evidence that the tobacco products described in the invoice were delivered to the person who ordered them; (3) Evidence that the person who ordered and received the tobacco products did not pay the manufacturing distributor or the wholesale dealer and jobber for the tobacco products and that the manufacturing distributor or the wholesale dealer and jobber used reasonable collection practices in attempting to collect the debt; and (4) Evidence that the debt was written off for federal tax purposes.
(1) A copy of the original invoice;
(2) Evidence that the tobacco products described in the invoice were delivered to the person who ordered them;
(3) Evidence that the person who ordered and received the tobacco products did not pay the manufacturing distributor or the wholesale dealer and jobber for the tobacco products and that the manufacturing distributor or the wholesale dealer and jobber used reasonable collection practices in attempting to collect the debt; and
(4) Evidence that the debt was written off for federal tax purposes.
Acts 2006, ch. 1019, § 48.
Tenn. Code Ann. § 67-4-2204 — TN Code / Title 67 / Chapter 4 / Section 67-4-2204
Levy of annual license tax - Issuance of certificate - Six-month license - Display of license - Refund or credit - Duplicate license - Nontransferable - Application for renewal - Denial - Penalties
Status: in_force

(a) There is levied an annual license tax on the privilege of owning bona fide coin-operated amusement machines for commercial use by the public. Prior to exercising such privilege, every owner who offers others the opportunity to play for a charge, whether directly or indirectly, any bona fide coin-operated amusement machine shall pay to the commissioner the annual license tax as follows: (1) Level one license. An owner owning fifty (50) or fewer machines shall pay a master license tax of five hundred dollars ($500). If after an owner obtains a level one license for a tax year, the owner acquires additional machines, so that the owner owns more than fifty (50) but no more than two hundred (200) machines, such owner shall pay an additional master license tax of five hundred dollars ($500); (2) Level two license. An owner owning more than fifty (50) machines but no more than two hundred (200) machines shall pay a master license tax of one thousand dollars ($1000). If after an owner obtains a level two license for a tax year, the owner acquires additional machines, so that the owner owns more than two hundred (200) machines, such owner shall pay an additional master license tax of one thousand dollars ($1,000); and (3) Level three license. An owner owning more than two hundred (200) machines shall pay a master license tax of two thousand dollars ($2,000). (b) Upon payment of the annual master license tax, the commissioner shall issue the appropriate master license certificate to the owner. Each master license certificate shall contain the name and address of the owner. (c) An owner may obtain a six-month master license on or after January 1 of a tax year by paying a tax of two hundred fifty dollars ($250) for a level one license; five hundred dollars ($500) for a level two license; and one thousand dollars ($1,000) for a level three license. Such license shall expire on June 30, of the tax year. (d) A copy of an owner's master license certificate shall be prominently displayed at each location where the owner has a bona fide coin-operated amusement machine available for commercial use and for play by the public. (e) No refund or credit of the master license tax levied in this section may be made to any owner who ceases to own bona fide coin-operated amusement machines prior to the end of any tax year. (f) The commissioner may issue a duplicate original master license certificate, if an original master license certificate has been lost, stolen, or destroyed. If an original master license certificate is lost, stolen, or destroyed, a sworn, written statement must be submitted explaining the circumstances by which the master license was lost, stolen, or destroyed, and a replacement fee of one hundred dollars ($100) paid, before a duplicate original master license certificate may be issued. (g) A master license is effective for a single business entity. (h) A master license is nontransferable. (i) Application for renewal of a master license must be made to the commissioner by June 1 of each year. An owner, who properly completes a renewal application, timely files the renewal application with the commissioner, and remits all taxes and fees with the renewal application, may continue to offer bona fide coin-operated amusement machines for play by the public after June 30 if the renewal license and new stickers have not been issued; provided, however, that the owner displays with the expired master license in each location, where bona fide coin-operated amusement machines are offered for play by the public, a copy of a receipt showing that the application for the renewal license was timely filed. (j) An original application for a master license, an application for a six-month license, or a renewal application must be accompanied by the appropriate taxes and fees. (k) The commissioner shall give written notice to an applicant or licensee of any denial of an application or renewal application or revocation of a master license. (l) The commissioner shall not renew a master license and shall suspend or revoke a master license, if the commissioner finds that the applicant or licensee owes to the state any taxes, fees, delinquent taxes or fees, or penalties resulting from delinquent taxes, or that an owner has failed to display the master license at any location where a bona fide coin-operated amusement machine is available for commercial use and for play by the public, or that an owner has made a machine available for commercial use and for play by the public without a valid sticker attached. (m) Acceptance and display of a master license certificate issued under this part constitutes consent by the owner and by the business owner or business operator of the business where a bona fide coin-operated amusement machine is available for commercial use and for play by the public that the commissioner and the commissioner's agents may freely enter the business premises during normal business hours for the purpose of ensuring compliance with this part. (n) An owner shall attach identification to each bona fide coin-operated amusement machine showing the owner's name, address, and phone number. Acts 2002, ch. 856, § 2b.
(a) There is levied an annual license tax on the privilege of owning bona fide coin-operated amusement machines for commercial use by the public. Prior to exercising such privilege, every owner who offers others the opportunity to play for a charge, whether directly or indirectly, any bona fide coin-operated amusement machine shall pay to the commissioner the annual license tax as follows: (1) Level one license. An owner owning fifty (50) or fewer machines shall pay a master license tax of five hundred dollars ($500). If after an owner obtains a level one license for a tax year, the owner acquires additional machines, so that the owner owns more than fifty (50) but no more than two hundred (200) machines, such owner shall pay an additional master license tax of five hundred dollars ($500); (2) Level two license. An owner owning more than fifty (50) machines but no more than two hundred (200) machines shall pay a master license tax of one thousand dollars ($1000). If after an owner obtains a level two license for a tax year, the owner acquires additional machines, so that the owner owns more than two hundred (200) machines, such owner shall pay an additional master license tax of one thousand dollars ($1,000); and (3) Level three license. An owner owning more than two hundred (200) machines shall pay a master license tax of two thousand dollars ($2,000).
(1) Level one license. An owner owning fifty (50) or fewer machines shall pay a master license tax of five hundred dollars ($500). If after an owner obtains a level one license for a tax year, the owner acquires additional machines, so that the owner owns more than fifty (50) but no more than two hundred (200) machines, such owner shall pay an additional master license tax of five hundred dollars ($500);
(2) Level two license. An owner owning more than fifty (50) machines but no more than two hundred (200) machines shall pay a master license tax of one thousand dollars ($1000). If after an owner obtains a level two license for a tax year, the owner acquires additional machines, so that the owner owns more than two hundred (200) machines, such owner shall pay an additional master license tax of one thousand dollars ($1,000); and
(3) Level three license. An owner owning more than two hundred (200) machines shall pay a master license tax of two thousand dollars ($2,000).
(b) Upon payment of the annual master license tax, the commissioner shall issue the appropriate master license certificate to the owner. Each master license certificate shall contain the name and address of the owner.
(c) An owner may obtain a six-month master license on or after January 1 of a tax year by paying a tax of two hundred fifty dollars ($250) for a level one license; five hundred dollars ($500) for a level two license; and one thousand dollars ($1,000) for a level three license. Such license shall expire on June 30, of the tax year.
(d) A copy of an owner's master license certificate shall be prominently displayed at each location where the owner has a bona fide coin-operated amusement machine available for commercial use and for play by the public.
(e) No refund or credit of the master license tax levied in this section may be made to any owner who ceases to own bona fide coin-operated amusement machines prior to the end of any tax year.
(f) The commissioner may issue a duplicate original master license certificate, if an original master license certificate has been lost, stolen, or destroyed. If an original master license certificate is lost, stolen, or destroyed, a sworn, written statement must be submitted explaining the circumstances by which the master license was lost, stolen, or destroyed, and a replacement fee of one hundred dollars ($100) paid, before a duplicate original master license certificate may be issued.
(g) A master license is effective for a single business entity.
(h) A master license is nontransferable.
(i) Application for renewal of a master license must be made to the commissioner by June 1 of each year. An owner, who properly completes a renewal application, timely files the renewal application with the commissioner, and remits all taxes and fees with the renewal application, may continue to offer bona fide coin-operated amusement machines for play by the public after June 30 if the renewal license and new stickers have not been issued; provided, however, that the owner displays with the expired master license in each location, where bona fide coin-operated amusement machines are offered for play by the public, a copy of a receipt showing that the application for the renewal license was timely filed.
(j) An original application for a master license, an application for a six-month license, or a renewal application must be accompanied by the appropriate taxes and fees.
(k) The commissioner shall give written notice to an applicant or licensee of any denial of an application or renewal application or revocation of a master license.
(l) The commissioner shall not renew a master license and shall suspend or revoke a master license, if the commissioner finds that the applicant or licensee owes to the state any taxes, fees, delinquent taxes or fees, or penalties resulting from delinquent taxes, or that an owner has failed to display the master license at any location where a bona fide coin-operated amusement machine is available for commercial use and for play by the public, or that an owner has made a machine available for commercial use and for play by the public without a valid sticker attached.
(m) Acceptance and display of a master license certificate issued under this part constitutes consent by the owner and by the business owner or business operator of the business where a bona fide coin-operated amusement machine is available for commercial use and for play by the public that the commissioner and the commissioner's agents may freely enter the business premises during normal business hours for the purpose of ensuring compliance with this part.
(n) An owner shall attach identification to each bona fide coin-operated amusement machine showing the owner's name, address, and phone number.
Acts 2002, ch. 856, § 2b.
Tenn. Code Ann. § 67-5-2511 — TN Code / Title 67 / Chapter 5 / Section 67-5-2511
Listing of parcels owned by county or municipality
Status: in_force

(a) (1) The county mayor, with the assistance of the assessor of property, shall cause to be prepared and maintained, a listing of all parcels owned by the county acquired pursuant to § 67-5-2501 . (2) The chief executive officer of a municipality shall cause to be prepared and maintained, a listing of all parcels owned by the municipality acquired pursuant to § 67-5-2501 ; provided, however, that the listing may omit any property that is required to be listed by a county in accordance with subdivision (a)(1). (3) Listings pursuant to this subsection (a) must be prepared annually by July 1. The listings must be published in a newspaper of general circulation in the county or posted on a website with a notice of the posting published in a newspaper of general circulation in the county. (b) At least annually the county mayor shall determine if any additional parcels have been purchased by the county pursuant to § 67-5-2501 . If so, the county mayor shall publish the updated list in the same manner as the original list pursuant to subdivision (a)(3). (c) Each list or notice published in accordance with this section must contain a solicitation for offers to purchase the parcels listed and a statement as to how and where such offers may be filed. (d) However, parcels acquired by the county which are identified by the county mayor, or the mayor's designee as being in an area or zoning classification that would make the accumulation of larger areas advantageous to the reuse and redevelopment of the parcels may be excluded from the list of parcels required by this section, until a sufficient number of parcels or area has been acquired to improve the marketability and redevelopment profile of the parcels. This accumulation must not result in property being held without being marketed for more than five (5) years. A separate list of such designated parcels must be maintained by the mayor or the mayor's designee. Amended by 2024 Tenn. Acts, ch. 967,s 16, eff. 9/1/2024. Amended by 2017 Tenn. Acts, ch. 299, s 15, eff. 7/1/2017. Acts 1943, ch. 18, § 2; C. Supp. 1950, § 1592.4; T.C.A. (orig. ed.), § 67-2040. This section is set out more than once due to postponed, multiple, or conflicting amendments.
(a) (1) The county mayor, with the assistance of the assessor of property, shall cause to be prepared and maintained, a listing of all parcels owned by the county acquired pursuant to § 67-5-2501 . (2) The chief executive officer of a municipality shall cause to be prepared and maintained, a listing of all parcels owned by the municipality acquired pursuant to § 67-5-2501 ; provided, however, that the listing may omit any property that is required to be listed by a county in accordance with subdivision (a)(1). (3) Listings pursuant to this subsection (a) must be prepared annually by July 1. The listings must be published in a newspaper of general circulation in the county or posted on a website with a notice of the posting published in a newspaper of general circulation in the county.
(1) The county mayor, with the assistance of the assessor of property, shall cause to be prepared and maintained, a listing of all parcels owned by the county acquired pursuant to § 67-5-2501 .
(2) The chief executive officer of a municipality shall cause to be prepared and maintained, a listing of all parcels owned by the municipality acquired pursuant to § 67-5-2501 ; provided, however, that the listing may omit any property that is required to be listed by a county in accordance with subdivision (a)(1).
(3) Listings pursuant to this subsection (a) must be prepared annually by July 1. The listings must be published in a newspaper of general circulation in the county or posted on a website with a notice of the posting published in a newspaper of general circulation in the county.
(b) At least annually the county mayor shall determine if any additional parcels have been purchased by the county pursuant to § 67-5-2501 . If so, the county mayor shall publish the updated list in the same manner as the original list pursuant to subdivision (a)(3).
(c) Each list or notice published in accordance with this section must contain a solicitation for offers to purchase the parcels listed and a statement as to how and where such offers may be filed.
(d) However, parcels acquired by the county which are identified by the county mayor, or the mayor's designee as being in an area or zoning classification that would make the accumulation of larger areas advantageous to the reuse and redevelopment of the parcels may be excluded from the list of parcels required by this section, until a sufficient number of parcels or area has been acquired to improve the marketability and redevelopment profile of the parcels. This accumulation must not result in property being held without being marketed for more than five (5) years. A separate list of such designated parcels must be maintained by the mayor or the mayor's designee.
Amended by 2024 Tenn. Acts, ch. 967,s 16, eff. 9/1/2024.
Amended by 2017 Tenn. Acts, ch. 299, s 15, eff. 7/1/2017.
Acts 1943, ch. 18, § 2; C. Supp. 1950, § 1592.4; T.C.A. (orig. ed.), § 67-2040.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Tenn. Code Ann. § 67-5-603 — TN Code / Title 67 / Chapter 5 / Section 67-5-603
Property damage - Improvements to property
Status: in_force

(a) (1) If, after January 1 and before September 1 of any year, a building or improvement shall be moved, demolished or destroyed, or substantially damaged by fire, flood, wind or any other disaster, and is not restored and no other improvement is constructed in its place before September 1 of that year, the assessor of property shall make or correct the assessment of such property on the basis of the value of the property after such move, destruction or substantial damage of the improvements, notwithstanding the status of the property as of the assessment date of January 1; provided, that for the year in which such improvement is moved, demolished, destroyed, or so damaged, the assessment of the improvement shall be prorated for the portion of the year prior to the date of such move, destruction or damage. This section shall not apply to the movement of a mobile home or other movable structure as defined in § 67-5-501 . (2) The state, county, or municipal tax collector shall collect taxes on the basis of the revised or corrected assessment as prorated by the assessor. (3) An improvement shall be deemed substantially damaged when as a consequence thereof it has been rendered unfit for use or occupancy, or when such damage has reduced the value of the improvement by more than fifty percent (50%). (b) (1) If, after January 1 and before September 1 of any year, an improvement or new building is completed and ready for use or occupancy, or the property has been sold or leased, the assessor of property shall make or correct the assessment of such property, on the basis of the value of the improvement at the time of its completion, notwithstanding the status of the property as of the assessment date of January 1; provided, that for the year in which such improvement or building is completed, the assessment, or increase in assessment, of the improvement shall be prorated for the portion of the year following the date of its completion. (2) The state, county or municipal tax collector shall collect taxes on the basis of the revised or corrected assessment as prorated by the assessor. (3) For the purpose of assessment, an improvement or new building shall be deemed completed and ready for use or occupancy when the structural portion of the building or improvement is substantially completed, even though the interior finish or certain appointments may be left to the choice of a prospective buyer or tenant after consummation of a sale or lease of the property. (4) Any improvement or new building shall be deemed completed and to have a value for assessment purposes when the real property upon which such improvement or new building is located shall have been conveyed to a bona fide purchaser, or when such new building or improvement has been occupied or used or shall be suitable for occupancy or use, whichever shall first occur. In no event shall any improvement or new building be considered incomplete for valuation or assessment purposes for more than one (1) calendar year immediately following the date on which such construction was commenced. (5) In the event an improvement or new building shall be considered incomplete for assessment purposes on January 1 of any year, the owner of such improvement or new building shall, not later than February 1 of that year, submit to the assessor of property, in writing, the total cost of all materials used in such incompleted structure as of January 1, and the assessor of property shall assess such incomplete structure as real property, based on the fair market value of the materials used therein. Actual cost of all materials shall be prima facie evidence of the value of such incompleted improvements. (c) In order to assist assessors of property in locating improvements to property, including new buildings and additions to existing buildings, in counties where building permits are not required, the state director of fire prevention shall each month provide to assessors of property of such counties the names of property owners and location of the property for which electrical inspections have been made. The location of the property shall be given with reference to the assessor's map and parcel identification number. In addition, in counties that do not require building permits, copies of permits for subsurface sewage disposal systems shall be furnished to the assessor of property of the county where such systems are located by the agency issuing such permits. (d) In the case of damage as a result of a disaster declared by the president of the United States, the annual assessment of an affected building or improvement in a county included in the presidential declaration must be prorated as otherwise provided in subsection (a), for the actual time the building or improvement is destroyed and not replaced, or the actual time the building or improvement is substantially damaged, notwithstanding the building or improvement is restored or replaced by September 1; provided, the total time the building or improvement is destroyed or damaged and not replaced or restored, exceeds thirty (30) days. The owner must apply for this relief to the assessor of property by September 1 using a form approved by the director of the state division of property assessments. This subsection (d) shall not take effect as to any particular county or municipality unless approved by a two-thirds (2/3) vote of its governing body following the disaster being declared by the president of the United States. Amended by 2023 Tenn. Acts, ch. 259, s 3, eff. 4/28/2023. Amended by 2017 Tenn. Acts, ch. 11, s 1, eff. 3/24/2017. Acts 1973, ch. 226, § 6; 1974, ch. 555, § 1; T.C.A., §§ 67-607, 67-608; Acts 1986, ch. 507, § 1; 1991, ch. 15, § 1; 2010 , ch. 1036, § 3.
(a) (1) If, after January 1 and before September 1 of any year, a building or improvement shall be moved, demolished or destroyed, or substantially damaged by fire, flood, wind or any other disaster, and is not restored and no other improvement is constructed in its place before September 1 of that year, the assessor of property shall make or correct the assessment of such property on the basis of the value of the property after such move, destruction or substantial damage of the improvements, notwithstanding the status of the property as of the assessment date of January 1; provided, that for the year in which such improvement is moved, demolished, destroyed, or so damaged, the assessment of the improvement shall be prorated for the portion of the year prior to the date of such move, destruction or damage. This section shall not apply to the movement of a mobile home or other movable structure as defined in § 67-5-501 . (2) The state, county, or municipal tax collector shall collect taxes on the basis of the revised or corrected assessment as prorated by the assessor. (3) An improvement shall be deemed substantially damaged when as a consequence thereof it has been rendered unfit for use or occupancy, or when such damage has reduced the value of the improvement by more than fifty percent (50%).
(1) If, after January 1 and before September 1 of any year, a building or improvement shall be moved, demolished or destroyed, or substantially damaged by fire, flood, wind or any other disaster, and is not restored and no other improvement is constructed in its place before September 1 of that year, the assessor of property shall make or correct the assessment of such property on the basis of the value of the property after such move, destruction or substantial damage of the improvements, notwithstanding the status of the property as of the assessment date of January 1; provided, that for the year in which such improvement is moved, demolished, destroyed, or so damaged, the assessment of the improvement shall be prorated for the portion of the year prior to the date of such move, destruction or damage. This section shall not apply to the movement of a mobile home or other movable structure as defined in § 67-5-501 .
(2) The state, county, or municipal tax collector shall collect taxes on the basis of the revised or corrected assessment as prorated by the assessor.
(3) An improvement shall be deemed substantially damaged when as a consequence thereof it has been rendered unfit for use or occupancy, or when such damage has reduced the value of the improvement by more than fifty percent (50%).
(b) (1) If, after January 1 and before September 1 of any year, an improvement or new building is completed and ready for use or occupancy, or the property has been sold or leased, the assessor of property shall make or correct the assessment of such property, on the basis of the value of the improvement at the time of its completion, notwithstanding the status of the property as of the assessment date of January 1; provided, that for the year in which such improvement or building is completed, the assessment, or increase in assessment, of the improvement shall be prorated for the portion of the year following the date of its completion. (2) The state, county or municipal tax collector shall collect taxes on the basis of the revised or corrected assessment as prorated by the assessor. (3) For the purpose of assessment, an improvement or new building shall be deemed completed and ready for use or occupancy when the structural portion of the building or improvement is substantially completed, even though the interior finish or certain appointments may be left to the choice of a prospective buyer or tenant after consummation of a sale or lease of the property. (4) Any improvement or new building shall be deemed completed and to have a value for assessment purposes when the real property upon which such improvement or new building is located shall have been conveyed to a bona fide purchaser, or when such new building or improvement has been occupied or used or shall be suitable for occupancy or use, whichever shall first occur. In no event shall any improvement or new building be considered incomplete for valuation or assessment purposes for more than one (1) calendar year immediately following the date on which such construction was commenced. (5) In the event an improvement or new building shall be considered incomplete for assessment purposes on January 1 of any year, the owner of such improvement or new building shall, not later than February 1 of that year, submit to the assessor of property, in writing, the total cost of all materials used in such incompleted structure as of January 1, and the assessor of property shall assess such incomplete structure as real property, based on the fair market value of the materials used therein. Actual cost of all materials shall be prima facie evidence of the value of such incompleted improvements.
(1) If, after January 1 and before September 1 of any year, an improvement or new building is completed and ready for use or occupancy, or the property has been sold or leased, the assessor of property shall make or correct the assessment of such property, on the basis of the value of the improvement at the time of its completion, notwithstanding the status of the property as of the assessment date of January 1; provided, that for the year in which such improvement or building is completed, the assessment, or increase in assessment, of the improvement shall be prorated for the portion of the year following the date of its completion.
(2) The state, county or municipal tax collector shall collect taxes on the basis of the revised or corrected assessment as prorated by the assessor.
(3) For the purpose of assessment, an improvement or new building shall be deemed completed and ready for use or occupancy when the structural portion of the building or improvement is substantially completed, even though the interior finish or certain appointments may be left to the choice of a prospective buyer or tenant after consummation of a sale or lease of the property.
(4) Any improvement or new building shall be deemed completed and to have a value for assessment purposes when the real property upon which such improvement or new building is located shall have been conveyed to a bona fide purchaser, or when such new building or improvement has been occupied or used or shall be suitable for occupancy or use, whichever shall first occur. In no event shall any improvement or new building be considered incomplete for valuation or assessment purposes for more than one (1) calendar year immediately following the date on which such construction was commenced.
(5) In the event an improvement or new building shall be considered incomplete for assessment purposes on January 1 of any year, the owner of such improvement or new building shall, not later than February 1 of that year, submit to the assessor of property, in writing, the total cost of all materials used in such incompleted structure as of January 1, and the assessor of property shall assess such incomplete structure as real property, based on the fair market value of the materials used therein. Actual cost of all materials shall be prima facie evidence of the value of such incompleted improvements.
(c) In order to assist assessors of property in locating improvements to property, including new buildings and additions to existing buildings, in counties where building permits are not required, the state director of fire prevention shall each month provide to assessors of property of such counties the names of property owners and location of the property for which electrical inspections have been made. The location of the property shall be given with reference to the assessor's map and parcel identification number. In addition, in counties that do not require building permits, copies of permits for subsurface sewage disposal systems shall be furnished to the assessor of property of the county where such systems are located by the agency issuing such permits.
(d) In the case of damage as a result of a disaster declared by the president of the United States, the annual assessment of an affected building or improvement in a county included in the presidential declaration must be prorated as otherwise provided in subsection (a), for the actual time the building or improvement is destroyed and not replaced, or the actual time the building or improvement is substantially damaged, notwithstanding the building or improvement is restored or replaced by September 1; provided, the total time the building or improvement is destroyed or damaged and not replaced or restored, exceeds thirty (30) days. The owner must apply for this relief to the assessor of property by September 1 using a form approved by the director of the state division of property assessments. This subsection (d) shall not take effect as to any particular county or municipality unless approved by a two-thirds (2/3) vote of its governing body following the disaster being declared by the president of the United States.
Amended by 2023 Tenn. Acts, ch. 259, s 3, eff. 4/28/2023.
Amended by 2017 Tenn. Acts, ch. 11, s 1, eff. 3/24/2017.
Acts 1973, ch. 226, § 6; 1974, ch. 555, § 1; T.C.A., §§ 67-607, 67-608; Acts 1986, ch. 507, § 1; 1991, ch. 15, § 1; 2010 , ch. 1036, § 3.
Tenn. Code Ann. § 67-8-605 — TN Code / Title 67 / Chapter 8 / Section 67-8-605
Administrative and enforcement procedures
Status: in_force

To the extent not inconsistent with §§ 67-8-603 and 67-8-604 , the administrative and enforcement provisions of the inheritance tax law, as stated in parts 3-5 of this chapter, shall be applicable to this part in the event the original transferor is not alive at the time of the transfer. Notwithstanding § 67-8-118 , if the original transferor is alive at the time of the transfer, the administrative and enforcement provisions of the gift tax law, as stated in part 1 of this chapter, shall be applicable to this part. Any other administrative or enforcement provision relating to the duty and power of the commissioner of revenue to collect state taxes shall be applicable to this part to the extent not inconsistent with it. Acts 1978, ch. 731, § 16; T.C.A., § 67-6105; Acts 1988, ch. 613, § 3; 2012, ch. 1085, § 5.
To the extent not inconsistent with §§ 67-8-603 and 67-8-604 , the administrative and enforcement provisions of the inheritance tax law, as stated in parts 3-5 of this chapter, shall be applicable to this part in the event the original transferor is not alive at the time of the transfer. Notwithstanding § 67-8-118 , if the original transferor is alive at the time of the transfer, the administrative and enforcement provisions of the gift tax law, as stated in part 1 of this chapter, shall be applicable to this part. Any other administrative or enforcement provision relating to the duty and power of the commissioner of revenue to collect state taxes shall be applicable to this part to the extent not inconsistent with it.
Acts 1978, ch. 731, § 16; T.C.A., § 67-6105; Acts 1988, ch. 613, § 3; 2012, ch. 1085, § 5.
Tenn. Code Ann. § 67-5-606 — TN Code / Title 67 / Chapter 5 / Section 67-5-606
Proration of commercial and industrial property damaged by disaster
Status: in_force

(a) If, after January 1 and before September 1 of any year, commercial and industrial tangible personal property is destroyed, demolished or substantially damaged by fire, flood, wind or any disaster certified by the federal emergency management agency (FEMA), and is not restored and no commercial and industrial tangible personal property is operated in its place before September 1 of that year, the assessor of property shall prorate the assessment of the commercial and industrial tangible personal property for the portion of the year prior to the date of such destruction, demolition or substantial damage. (b) The state, county, or municipal tax collector shall collect taxes on the basis of the revised or corrected assessment as prorated by the assessor. (c) In the case of damage as a result of a disaster declared by the president of the United States, the annual assessment of commercial and industrial tangible personal property that is destroyed, demolished, or substantially damaged as a result of being located in a county included in the presidential declaration shall be prorated as otherwise provided in subsection (a), for the actual time the qualifying personal property is not replaced or restored notwithstanding that such personal property is replaced or restored by September 1, if the total time the qualifying personal property is not replaced or restored exceeds thirty (30) days. The owner must apply for this relief to the assessor of property by September 1 of the following year using a form approved by the director of the state division of property assessments. The owner shall provide the assessor of property a listing of the destroyed, demolished, or substantially damaged personal property for which the proration is sought. This subsection (c) shall not take effect as to any particular county or municipality unless approved by a two-thirds (2/3) vote of its governing body following the disaster being declared by the president of the United States. Amended by 2023 Tenn. Acts, ch. 259, s 4, eff. 4/28/2023. Amended by 2017 Tenn. Acts, ch. 11, s 2, eff. 3/24/2017. Acts 1999, ch. 422, § 1; 2010 , ch. 1134, § 58.
(a) If, after January 1 and before September 1 of any year, commercial and industrial tangible personal property is destroyed, demolished or substantially damaged by fire, flood, wind or any disaster certified by the federal emergency management agency (FEMA), and is not restored and no commercial and industrial tangible personal property is operated in its place before September 1 of that year, the assessor of property shall prorate the assessment of the commercial and industrial tangible personal property for the portion of the year prior to the date of such destruction, demolition or substantial damage.
(b) The state, county, or municipal tax collector shall collect taxes on the basis of the revised or corrected assessment as prorated by the assessor.
(c) In the case of damage as a result of a disaster declared by the president of the United States, the annual assessment of commercial and industrial tangible personal property that is destroyed, demolished, or substantially damaged as a result of being located in a county included in the presidential declaration shall be prorated as otherwise provided in subsection (a), for the actual time the qualifying personal property is not replaced or restored notwithstanding that such personal property is replaced or restored by September 1, if the total time the qualifying personal property is not replaced or restored exceeds thirty (30) days. The owner must apply for this relief to the assessor of property by September 1 of the following year using a form approved by the director of the state division of property assessments. The owner shall provide the assessor of property a listing of the destroyed, demolished, or substantially damaged personal property for which the proration is sought. This subsection (c) shall not take effect as to any particular county or municipality unless approved by a two-thirds (2/3) vote of its governing body following the disaster being declared by the president of the United States.
Amended by 2023 Tenn. Acts, ch. 259, s 4, eff. 4/28/2023.
Amended by 2017 Tenn. Acts, ch. 11, s 2, eff. 3/24/2017.
Acts 1999, ch. 422, § 1; 2010 , ch. 1134, § 58.
Tenn. Code Ann. § 67-5-2308 — TN Code / Title 67 / Chapter 5 / Section 67-5-2308
Criminal liability - Farm lands exempt
Status: in_force

(a) It is a Class C misdemeanor for any person, individually or associated with others, or any corporation, or for any agent of a corporation, to knowingly violate § 67-5-2301 by cutting, severing, hauling, carrying away or sawing timber on or from any land that is subject to any lien for delinquent taxes. (b) Knowledge of the fact that liens for delinquent taxes encumber the timber lands from which timber is being cut, severed, hauled or carried away or sawed, will be presumed, unless the defendant to any such criminal prosecution proves that such person investigated the tax records relating to the land to be timbered prior to the commencement of any timbering operations, and was informed by a county official charged with the collection of delinquent taxes that such tract to be timbered was not subject to any lien for delinquent taxes. (c) This part does not apply to any farm lands where as much as one-third (1/3) of the tract is in actual cultivation under contract with the owner or by the owner in person. Acts 1945, ch. 76, § 8; C. Supp. 1950, § 1593.8 (Williams, § 1789.19); T.C.A. (orig. ed.), § 67-1918; Acts 1989, ch. 591, § 113.
(a) It is a Class C misdemeanor for any person, individually or associated with others, or any corporation, or for any agent of a corporation, to knowingly violate § 67-5-2301 by cutting, severing, hauling, carrying away or sawing timber on or from any land that is subject to any lien for delinquent taxes.
(b) Knowledge of the fact that liens for delinquent taxes encumber the timber lands from which timber is being cut, severed, hauled or carried away or sawed, will be presumed, unless the defendant to any such criminal prosecution proves that such person investigated the tax records relating to the land to be timbered prior to the commencement of any timbering operations, and was informed by a county official charged with the collection of delinquent taxes that such tract to be timbered was not subject to any lien for delinquent taxes.
(c) This part does not apply to any farm lands where as much as one-third (1/3) of the tract is in actual cultivation under contract with the owner or by the owner in person.
Acts 1945, ch. 76, § 8; C. Supp. 1950, § 1593.8 (Williams, § 1789.19); T.C.A. (orig. ed.), § 67-1918; Acts 1989, ch. 591, § 113.
Tenn. Code Ann. § 67-1-1412 — TN Code / Title 67 / Chapter 1 / Section 67-1-1412
Levy - Surrender of property required
Status: in_force

(a) Requirement. Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the commissioner or the commissioner's delegate, surrender such property or rights, or discharge such obligation, to the commissioner or the commissioner's delegate, except such part of the property or rights as is, at the time of such demand, subject to an attachment or execution under any judicial process. (b) Enforcement of Levy. (1) Extent of Personal Liability. Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the commissioner or the commissioner's delegate, shall be liable in that person's own person and estate to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at the rate of six percent (6%) per annum from the date of such levy. Any amount other than costs recovered under this subdivision (b)(1) shall be credited against the tax liability for the collection of which such levy was made. (2) Penalty for Violation. In addition to the personal liability imposed by subdivision (b)(1), if any person required to surrender property or rights to property fails or refuses to surrender such property or rights to property without reasonable cause, such person shall be liable for a penalty equal to fifty percent (50%) of the amount recoverable under subdivision (b)(1). No part of such penalty shall be credited against the tax liability for the collection of which such levy was made. Such amount shall be paid into the general fund. (c) Effect of Honoring Levy. Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made who, upon demand by the commissioner or the commissioner's delegate, surrenders such property or rights to property or discharges such obligation to the commissioner or the commissioner's delegate or who pays a liability under subdivision (b)(1) shall be discharged from any obligation or liability to the delinquent taxpayer with respect to such property or rights to property arising from such surrender or payment. In the case of a levy that is satisfied pursuant to subsection (b), such person shall also be discharged from any obligation or liability to any beneficiary arising from such surrender or payment. (d) "Person" Defined. "Person," as used in subsection (a), includes an officer or employee of a corporation or a member or employee of a partnership who, as such officer, employee or member, is under a duty to surrender the property or rights to property, or to discharge the obligation. Acts 1972, ch. 762, § 2; T.C.A., § 67-6009.
(a) Requirement. Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the commissioner or the commissioner's delegate, surrender such property or rights, or discharge such obligation, to the commissioner or the commissioner's delegate, except such part of the property or rights as is, at the time of such demand, subject to an attachment or execution under any judicial process.
(b) Enforcement of Levy. (1) Extent of Personal Liability. Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the commissioner or the commissioner's delegate, shall be liable in that person's own person and estate to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at the rate of six percent (6%) per annum from the date of such levy. Any amount other than costs recovered under this subdivision (b)(1) shall be credited against the tax liability for the collection of which such levy was made. (2) Penalty for Violation. In addition to the personal liability imposed by subdivision (b)(1), if any person required to surrender property or rights to property fails or refuses to surrender such property or rights to property without reasonable cause, such person shall be liable for a penalty equal to fifty percent (50%) of the amount recoverable under subdivision (b)(1). No part of such penalty shall be credited against the tax liability for the collection of which such levy was made. Such amount shall be paid into the general fund.
(1) Extent of Personal Liability. Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the commissioner or the commissioner's delegate, shall be liable in that person's own person and estate to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such sum at the rate of six percent (6%) per annum from the date of such levy. Any amount other than costs recovered under this subdivision (b)(1) shall be credited against the tax liability for the collection of which such levy was made.
(2) Penalty for Violation. In addition to the personal liability imposed by subdivision (b)(1), if any person required to surrender property or rights to property fails or refuses to surrender such property or rights to property without reasonable cause, such person shall be liable for a penalty equal to fifty percent (50%) of the amount recoverable under subdivision (b)(1). No part of such penalty shall be credited against the tax liability for the collection of which such levy was made. Such amount shall be paid into the general fund.
(c) Effect of Honoring Levy. Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made who, upon demand by the commissioner or the commissioner's delegate, surrenders such property or rights to property or discharges such obligation to the commissioner or the commissioner's delegate or who pays a liability under subdivision (b)(1) shall be discharged from any obligation or liability to the delinquent taxpayer with respect to such property or rights to property arising from such surrender or payment. In the case of a levy that is satisfied pursuant to subsection (b), such person shall also be discharged from any obligation or liability to any beneficiary arising from such surrender or payment.
(d) "Person" Defined. "Person," as used in subsection (a), includes an officer or employee of a corporation or a member or employee of a partnership who, as such officer, employee or member, is under a duty to surrender the property or rights to property, or to discharge the obligation.
Acts 1972, ch. 762, § 2; T.C.A., § 67-6009.
Tenn. Code Ann. § 67-8-425 — TN Code / Title 67 / Chapter 8 / Section 67-8-425
Applicability of part to decedents who die in 2016 or later
Status: in_force

This part does not apply in the case of any decedent who died in 2016 or in any subsequent year. Acts 2012, ch. 1057, § 4.
This part does not apply in the case of any decedent who died in 2016 or in any subsequent year.
Acts 2012, ch. 1057, § 4.
Tenn. Code Ann. § 67-4-1415 — TN Code / Title 67 / Chapter 4 / Section 67-4-1415
Additional privilege tax
Status: in_force

(a) Notwithstanding another law to the contrary, in a county with a metropolitan government that has imposed a privilege tax upon the privilege of occupancy in a hotel of each transient, such metropolitan government may, upon approval by ordinance of the metropolitan council, impose an additional privilege tax upon the privilege of occupancy in a hotel of each transient in an amount up to one percent (1%) of the consideration charged by the operator. The proceeds from the privilege tax provided for in this subsection (a) must be retained by the metropolitan government for the exclusive use of the sports authority for the payment of debt service for the construction of an enclosed stadium with at least fifty thousand (50,000) seats and for future capital improvements to the enclosed stadium. (b) The privilege tax provided for in subsection (a) must be added by each operator to each invoice prepared by the operator for the occupancy of the operator's hotel, such invoice to be given directly or transmitted to the transient, and the tax must be collected by the operator from the transient and remitted to the tax collection official. (c) The privilege tax provided for in subsection (a) must be remitted by all operators who lease, rent, or charge for rooms to the tax collection official not later than the twentieth of each month next following collection from the transient. The operator shall collect the tax from the transient at the time of the presentation of the invoice for the occupancy whether prior to occupancy or not, as may be the custom of the operator. The obligation to the metropolitan government entitled to the tax is that of the operator. (d) For the purpose of compensating the operator in accounting for and remitting the privilege tax provided for in subsection (a), the operator is allowed two percent (2%) of the amount of tax due and accounted for and remitted to the tax collection official in the form of a deduction in submitting the operator's report and paying the amount due by the operator; provided, that the amount due was not delinquent at the time of payment. (e) Notwithstanding this part to the contrary, on or after May 25, 2022, the tax levied pursuant to subsection (a), when levied upon the occupancy of a short-term rental unit secured through a short-term rental unit marketplace, must be collected and remitted in accordance with chapter 4, part 15 of this title. (f) An operator of a hotel shall not advertise or state in any manner, whether directly or indirectly, that the privilege tax provided for in subsection (a) or any part of the tax will be assumed or absorbed by the operator, or that it will be added to the rent, or that, if added, any part will be refunded. (g) (1) Privilege taxes provided for in subsection (a) that are collected by an operator and not remitted to the tax collection official on or before the due dates are delinquent. (2) An operator is liable for interest on such delinquent taxes from the due date at the rate of eight percent (8%) per annum, and in addition for penalty of one percent (1%) for each month or fraction of a month that such taxes are delinquent. Such interest and penalty must become a part of the tax required in this section to be remitted. (3) On and after July 1, 2022, willful refusal of an operator to collect or remit the tax or willful refusal of a transient to pay the tax imposed is a Class C misdemeanor. A fine levied pursuant to this subdivision (g)(3) applies to each individual transaction involving lodging services paid by a customer to the operator in those cases when the operator refuses to collect or remit the tax or the transient refuses to pay the tax payable. (h) In administering and collecting the privilege tax provided for in subsection (a), the tax collection official has, as additional powers, those powers and duties with respect to collection of taxes provided in this title or otherwise provided by law; provided, that chapter 1, part 17 of this title, does not apply to a record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed pursuant to subsection (a). (i) Upon a claim of illegal assessment and collection, the taxpayer has the remedy provided in § 67-1-911 , it being the intent of this subsection (i) that the provisions of law that apply to the recovery of state taxes illegally assessed and collected be conformed to apply to the recovery of taxes illegally assessed and collected under this section; provided, that the tax collection official possesses those powers and duties as provided in § 67-1-707 , with respect to the adjustment and settlement with taxpayers of all errors of taxes collected by the tax collection official under this section and to direct the refunding of the adjustments and settlements. Notice of a tax paid under protest must be given to the tax collection official, and suit for recovery must be brought against the tax collection official. Added by 2022 Tenn. Acts, ch. 1046, s 1, eff. 5/25/2022.
(a) Notwithstanding another law to the contrary, in a county with a metropolitan government that has imposed a privilege tax upon the privilege of occupancy in a hotel of each transient, such metropolitan government may, upon approval by ordinance of the metropolitan council, impose an additional privilege tax upon the privilege of occupancy in a hotel of each transient in an amount up to one percent (1%) of the consideration charged by the operator. The proceeds from the privilege tax provided for in this subsection (a) must be retained by the metropolitan government for the exclusive use of the sports authority for the payment of debt service for the construction of an enclosed stadium with at least fifty thousand (50,000) seats and for future capital improvements to the enclosed stadium.
(b) The privilege tax provided for in subsection (a) must be added by each operator to each invoice prepared by the operator for the occupancy of the operator's hotel, such invoice to be given directly or transmitted to the transient, and the tax must be collected by the operator from the transient and remitted to the tax collection official.
(c) The privilege tax provided for in subsection (a) must be remitted by all operators who lease, rent, or charge for rooms to the tax collection official not later than the twentieth of each month next following collection from the transient. The operator shall collect the tax from the transient at the time of the presentation of the invoice for the occupancy whether prior to occupancy or not, as may be the custom of the operator. The obligation to the metropolitan government entitled to the tax is that of the operator.
(d) For the purpose of compensating the operator in accounting for and remitting the privilege tax provided for in subsection (a), the operator is allowed two percent (2%) of the amount of tax due and accounted for and remitted to the tax collection official in the form of a deduction in submitting the operator's report and paying the amount due by the operator; provided, that the amount due was not delinquent at the time of payment.
(e) Notwithstanding this part to the contrary, on or after May 25, 2022, the tax levied pursuant to subsection (a), when levied upon the occupancy of a short-term rental unit secured through a short-term rental unit marketplace, must be collected and remitted in accordance with chapter 4, part 15 of this title.
(f) An operator of a hotel shall not advertise or state in any manner, whether directly or indirectly, that the privilege tax provided for in subsection (a) or any part of the tax will be assumed or absorbed by the operator, or that it will be added to the rent, or that, if added, any part will be refunded.
(g) (1) Privilege taxes provided for in subsection (a) that are collected by an operator and not remitted to the tax collection official on or before the due dates are delinquent. (2) An operator is liable for interest on such delinquent taxes from the due date at the rate of eight percent (8%) per annum, and in addition for penalty of one percent (1%) for each month or fraction of a month that such taxes are delinquent. Such interest and penalty must become a part of the tax required in this section to be remitted. (3) On and after July 1, 2022, willful refusal of an operator to collect or remit the tax or willful refusal of a transient to pay the tax imposed is a Class C misdemeanor. A fine levied pursuant to this subdivision (g)(3) applies to each individual transaction involving lodging services paid by a customer to the operator in those cases when the operator refuses to collect or remit the tax or the transient refuses to pay the tax payable.
(1) Privilege taxes provided for in subsection (a) that are collected by an operator and not remitted to the tax collection official on or before the due dates are delinquent.
(2) An operator is liable for interest on such delinquent taxes from the due date at the rate of eight percent (8%) per annum, and in addition for penalty of one percent (1%) for each month or fraction of a month that such taxes are delinquent. Such interest and penalty must become a part of the tax required in this section to be remitted.
(3) On and after July 1, 2022, willful refusal of an operator to collect or remit the tax or willful refusal of a transient to pay the tax imposed is a Class C misdemeanor. A fine levied pursuant to this subdivision (g)(3) applies to each individual transaction involving lodging services paid by a customer to the operator in those cases when the operator refuses to collect or remit the tax or the transient refuses to pay the tax payable.
(h) In administering and collecting the privilege tax provided for in subsection (a), the tax collection official has, as additional powers, those powers and duties with respect to collection of taxes provided in this title or otherwise provided by law; provided, that chapter 1, part 17 of this title, does not apply to a record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed pursuant to subsection (a).
(i) Upon a claim of illegal assessment and collection, the taxpayer has the remedy provided in § 67-1-911 , it being the intent of this subsection (i) that the provisions of law that apply to the recovery of state taxes illegally assessed and collected be conformed to apply to the recovery of taxes illegally assessed and collected under this section; provided, that the tax collection official possesses those powers and duties as provided in § 67-1-707 , with respect to the adjustment and settlement with taxpayers of all errors of taxes collected by the tax collection official under this section and to direct the refunding of the adjustments and settlements. Notice of a tax paid under protest must be given to the tax collection official, and suit for recovery must be brought against the tax collection official.
Added by 2022 Tenn. Acts, ch. 1046, s 1, eff. 5/25/2022.
Tenn. Code Ann. § 67-4-2607 — TN Code / Title 67 / Chapter 4 / Section 67-4-2607
Admissibility into evidence of licensed cigarette distributor reports filed with the department of revenue
Status: in_force

Notwithstanding any other law or rule of evidence to the contrary, a copy of a licensed distributor report filed with the commissioner pursuant to § 67-4-2604(a) shall be admitted into evidence for the purpose of proving the total number of cigarettes by brand family, or, in case of roll your own, the equivalent stick count, for which the licensed agent affixed Tennessee tax stamps during the previous calendar month or otherwise paid the tax due for cigarettes, as a nonhearsay document in all judicial and administrative proceedings. Acts 2011 , ch. 264, § 1.
Notwithstanding any other law or rule of evidence to the contrary, a copy of a licensed distributor report filed with the commissioner pursuant to § 67-4-2604(a) shall be admitted into evidence for the purpose of proving the total number of cigarettes by brand family, or, in case of roll your own, the equivalent stick count, for which the licensed agent affixed Tennessee tax stamps during the previous calendar month or otherwise paid the tax due for cigarettes, as a nonhearsay document in all judicial and administrative proceedings.
Acts 2011 , ch. 264, § 1.
Tenn. Code Ann. § 67-3-1309 — TN Code / Title 67 / Chapter 3 / Section 67-3-1309
Diesel tax prepaid user authorization for certain farmers
Status: in_force

(a) A farmer whose use of diesel fuel is predominately for agricultural purposes and non-highway use, and who owns or operates one (1) or more passenger cars or trucks in the weight class shown in this section, may apply for a diesel tax prepaid user authorization. Such authorization requires the holder to prepay an annual tax on the diesel fuel purchased from a wholesaler for the holder's own consumption. Prepayment of tax is at the rate prescribed for each motor vehicle based on the class of registered gross weight. The tax paid pursuant to a prepaid user authorization shall be paid on a calendar year basis. A farmer whose purchases of diesel fuel are predominately for non-agricultural purposes or highway use does not qualify for a diesel tax prepaid user authorization. MAXIMUM WEIGHT CLASS (LBS.) FEE Passenger Car $56.00 J Class 1 9,000 67.50 J Class 2 16,000 67.50 J Class 3 20,000 79.00 J Class 4 26,000 84.00 J Class 5 32,000 90.00 J Class 6 38,000 95.50 J Class 7 44,000 104.00 J Class 8 56,000 135.00 J Class 9 66,000 140.50 J Class 10 74,000 149.00 J Class 11 80,000 159.00 (b) Whenever the holder of a diesel tax prepaid user authorization ceases to farm within this state, the authorization is void, and the prepaid user shall notify the commissioner in writing within fifteen (15) days after discontinuance. The commissioner shall refund such portion of the prepaid tax attributable to the remaining portion of the calendar year. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2409.
(a) A farmer whose use of diesel fuel is predominately for agricultural purposes and non-highway use, and who owns or operates one (1) or more passenger cars or trucks in the weight class shown in this section, may apply for a diesel tax prepaid user authorization. Such authorization requires the holder to prepay an annual tax on the diesel fuel purchased from a wholesaler for the holder's own consumption. Prepayment of tax is at the rate prescribed for each motor vehicle based on the class of registered gross weight. The tax paid pursuant to a prepaid user authorization shall be paid on a calendar year basis. A farmer whose purchases of diesel fuel are predominately for non-agricultural purposes or highway use does not qualify for a diesel tax prepaid user authorization. MAXIMUM WEIGHT CLASS (LBS.) FEE Passenger Car $56.00 J Class 1 9,000 67.50 J Class 2 16,000 67.50 J Class 3 20,000 79.00 J Class 4 26,000 84.00 J Class 5 32,000 90.00 J Class 6 38,000 95.50 J Class 7 44,000 104.00 J Class 8 56,000 135.00 J Class 9 66,000 140.50 J Class 10 74,000 149.00 J Class 11 80,000 159.00
MAXIMUM WEIGHT CLASS (LBS.) FEE Passenger Car $56.00 J Class 1 9,000 67.50 J Class 2 16,000 67.50 J Class 3 20,000 79.00 J Class 4 26,000 84.00 J Class 5 32,000 90.00 J Class 6 38,000 95.50 J Class 7 44,000 104.00 J Class 8 56,000 135.00 J Class 9 66,000 140.50 J Class 10 74,000 149.00 J Class 11 80,000 159.00
MAXIMUM WEIGHT
CLASS
(LBS.)
FEE
Passenger Car
$56.00
J Class 1
9,000
67.50
J Class 2
16,000
67.50
J Class 3
20,000
79.00
J Class 4
26,000
84.00
J Class 5
32,000
90.00
J Class 6
38,000
95.50
J Class 7
44,000
104.00
J Class 8
56,000
135.00
J Class 9
66,000
140.50
J Class 10
74,000
149.00
J Class 11
80,000
159.00
(b) Whenever the holder of a diesel tax prepaid user authorization ceases to farm within this state, the authorization is void, and the prepaid user shall notify the commissioner in writing within fifteen (15) days after discontinuance. The commissioner shall refund such portion of the prepaid tax attributable to the remaining portion of the calendar year.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2409.
Tenn. Code Ann. § 67-4-1024 — TN Code / Title 67 / Chapter 4 / Section 67-4-1024
Violations - Criminal penalties
Status: in_force

(a) (1) It is unlawful for any person to engage in the business of selling, distributing or handling tobacco products without the license required by this part, or after the license required by this part has been revoked, or for any person to violate any rule or regulation promulgated or prescribed by the commissioner under the authority vested in the commissioner by this part. (2) A violation of subdivision (a)(1) is a Class B misdemeanor. (b) (1) It is unlawful for any person to sell or to possess for the purpose of sale, gift, use or consumption, or to transport in violation of this part, any tobacco products to which the tax stamps are not affixed, where such stamps are required to be affixed under this part, and any other tobacco products upon which tax has not been paid in a manner other than through the affixation of tax stamps where, under this part, it is provided that it shall be paid in such other manner. (2) A violation of subdivision (b)(1) is a Class B misdemeanor. (3) Any person unlawfully having in such person's possession over twenty-five (25) cartons of unstamped cigarettes or over ten (10) boxes of cigars of fifty (50) cigars each in violation of any provisions of this part commits a Class E felony. Acts 1937, ch. 133, § 11; mod. C. Supp. 1950, § 1238.8 (Williams, § 1213.11); Acts 1970, ch. 407, § 4; T.C.A. (orig. ed.), § 67-3122; Acts 1989, ch. 591, §§ 97, 112.
(a) (1) It is unlawful for any person to engage in the business of selling, distributing or handling tobacco products without the license required by this part, or after the license required by this part has been revoked, or for any person to violate any rule or regulation promulgated or prescribed by the commissioner under the authority vested in the commissioner by this part. (2) A violation of subdivision (a)(1) is a Class B misdemeanor.
(1) It is unlawful for any person to engage in the business of selling, distributing or handling tobacco products without the license required by this part, or after the license required by this part has been revoked, or for any person to violate any rule or regulation promulgated or prescribed by the commissioner under the authority vested in the commissioner by this part.
(2) A violation of subdivision (a)(1) is a Class B misdemeanor.
(b) (1) It is unlawful for any person to sell or to possess for the purpose of sale, gift, use or consumption, or to transport in violation of this part, any tobacco products to which the tax stamps are not affixed, where such stamps are required to be affixed under this part, and any other tobacco products upon which tax has not been paid in a manner other than through the affixation of tax stamps where, under this part, it is provided that it shall be paid in such other manner. (2) A violation of subdivision (b)(1) is a Class B misdemeanor. (3) Any person unlawfully having in such person's possession over twenty-five (25) cartons of unstamped cigarettes or over ten (10) boxes of cigars of fifty (50) cigars each in violation of any provisions of this part commits a Class E felony.
(1) It is unlawful for any person to sell or to possess for the purpose of sale, gift, use or consumption, or to transport in violation of this part, any tobacco products to which the tax stamps are not affixed, where such stamps are required to be affixed under this part, and any other tobacco products upon which tax has not been paid in a manner other than through the affixation of tax stamps where, under this part, it is provided that it shall be paid in such other manner.
(2) A violation of subdivision (b)(1) is a Class B misdemeanor.
(3) Any person unlawfully having in such person's possession over twenty-five (25) cartons of unstamped cigarettes or over ten (10) boxes of cigars of fifty (50) cigars each in violation of any provisions of this part commits a Class E felony.
Acts 1937, ch. 133, § 11; mod. C. Supp. 1950, § 1238.8 (Williams, § 1213.11); Acts 1970, ch. 407, § 4; T.C.A. (orig. ed.), § 67-3122; Acts 1989, ch. 591, §§ 97, 112.
Tenn. Code Ann. § 67-8-504 — TN Code / Title 67 / Chapter 8 / Section 67-8-504
[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Arbitration
Status: in_force

If in any such case it appears that an agreement cannot be reached as provided in § 67-8-503 , or if one (1) year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at the time of death shall be determined solely for inheritance tax purposes as follows: (1) Where only this state and one (1) other state are involved, the commissioner and the taxing official of such other state shall each appoint a member of a board of arbitration, and the members so appointed shall select the third member of the board. If this state and more than one (1) other state are involved, the taxing officials thereof shall agree upon the authorities charged with the duty of administrating inheritance tax laws in three (3) states not involved, each of which authorities shall appoint a member of the board. The members of the board shall elect one (1) of their number as chair; (2) Such board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and the taxing officials of the states involved, all of whom shall be entitled to be heard; (3) Such board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be issued by any members of the board. Failure to obey a subpoena may be punished by a judge of any court of record in the same manner as if the subpoena had been issued by such judge or by the court in which such judge functions; (4) Such board shall apply, whenever practicable, the rules of evidence which prevail in federal courts under the federal rules of civil procedure at the time of the hearing; (5) Such board shall, by majority vote, determine the domicile of the decedent at the time of death. Such determination shall be final and conclusive, and shall bind this state and all of its judicial and administrative officials on all questions concerning the domicile of the decedent for inheritance tax purposes; (6) The reasonable compensation and expenses of the members of the board and employees thereof shall be agreed upon among such members, the taxing officials involved, and the executors. In the event an agreement cannot be reached, such compensation and expenses shall be determined by such taxing officials, and if they cannot agree, by the appropriate probate court of the state determined to be the domicile. Such amount shall be borne by the estate and shall be deemed an administration expense; and (7) The determination of such board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the inheritance tax in the state determined to be the domicile of the decedent, and with the authorities that would have had jurisdiction to assess the inheritance tax in each of the other states involved, if the decedent had been found to be domiciled in the state. Acts 1951, ch. 183, § 4 (Williams, § 1295.4); T.C.A. (orig. ed.), § 30-1641.
If in any such case it appears that an agreement cannot be reached as provided in § 67-8-503 , or if one (1) year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at the time of death shall be determined solely for inheritance tax purposes as follows:
(1) Where only this state and one (1) other state are involved, the commissioner and the taxing official of such other state shall each appoint a member of a board of arbitration, and the members so appointed shall select the third member of the board. If this state and more than one (1) other state are involved, the taxing officials thereof shall agree upon the authorities charged with the duty of administrating inheritance tax laws in three (3) states not involved, each of which authorities shall appoint a member of the board. The members of the board shall elect one (1) of their number as chair;
(2) Such board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and the taxing officials of the states involved, all of whom shall be entitled to be heard;
(3) Such board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be issued by any members of the board. Failure to obey a subpoena may be punished by a judge of any court of record in the same manner as if the subpoena had been issued by such judge or by the court in which such judge functions;
(4) Such board shall apply, whenever practicable, the rules of evidence which prevail in federal courts under the federal rules of civil procedure at the time of the hearing;
(5) Such board shall, by majority vote, determine the domicile of the decedent at the time of death. Such determination shall be final and conclusive, and shall bind this state and all of its judicial and administrative officials on all questions concerning the domicile of the decedent for inheritance tax purposes;
(6) The reasonable compensation and expenses of the members of the board and employees thereof shall be agreed upon among such members, the taxing officials involved, and the executors. In the event an agreement cannot be reached, such compensation and expenses shall be determined by such taxing officials, and if they cannot agree, by the appropriate probate court of the state determined to be the domicile. Such amount shall be borne by the estate and shall be deemed an administration expense; and
(7) The determination of such board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the inheritance tax in the state determined to be the domicile of the decedent, and with the authorities that would have had jurisdiction to assess the inheritance tax in each of the other states involved, if the decedent had been found to be domiciled in the state.
Acts 1951, ch. 183, § 4 (Williams, § 1295.4); T.C.A. (orig. ed.), § 30-1641.
Tenn. Code Ann. § 67-5-1411 — TN Code / Title 67 / Chapter 5 / Section 67-5-1411
Board's action final - Notice
Status: in_force

(a) When the county board of equalization shall have determined the matters before it, such action shall be final except insofar as the same may be revised or changed by the state board of equalization. (b) The county board of equalization shall give notice of its final decision and the procedure of appeal to the state board of equalization to each property owner heard, and the notice shall include the following: (1) The taxpayer's right to electronically file an appeal to the state board of equalization, including a link to the online appeal form; (2) The current address of the state board of equalization as indicated on its website; (3) All relevant statutory deadlines; and (4) Any other information required by the state board of equalization. Amended by 2017 Tenn. Acts, ch. 103,s 1, eff. 7/1/2017. Acts 1973, ch. 226, § 10; T.C.A., § 67-809.
(a) When the county board of equalization shall have determined the matters before it, such action shall be final except insofar as the same may be revised or changed by the state board of equalization.
(b) The county board of equalization shall give notice of its final decision and the procedure of appeal to the state board of equalization to each property owner heard, and the notice shall include the following: (1) The taxpayer's right to electronically file an appeal to the state board of equalization, including a link to the online appeal form; (2) The current address of the state board of equalization as indicated on its website; (3) All relevant statutory deadlines; and (4) Any other information required by the state board of equalization.
(1) The taxpayer's right to electronically file an appeal to the state board of equalization, including a link to the online appeal form;
(2) The current address of the state board of equalization as indicated on its website;
(3) All relevant statutory deadlines; and
(4) Any other information required by the state board of equalization.
Amended by 2017 Tenn. Acts, ch. 103,s 1, eff. 7/1/2017.
Acts 1973, ch. 226, § 10; T.C.A., § 67-809.
Tenn. Code Ann. § 67-1-908 — TN Code / Title 67 / Chapter 1 / Section 67-1-908
Remedy exclusive
Status: in_force

(a) There shall be no other remedy in any case of the collection of revenue, or attempt to collect revenue illegally, or attempt to collect revenue in funds only receivable by the officer under the law, the same being other or different funds than such as the taxpayer may tender, or claim the right to pay, than that provided by this part. (b) Subsection (a) shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue. Acts 1873, ch. 44, § 2; Shan., § 1063; Code 1932, § 1794; T.C.A. (orig. ed.), § 67-2310; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 16; 1987, ch. 92, § 6.
(a) There shall be no other remedy in any case of the collection of revenue, or attempt to collect revenue illegally, or attempt to collect revenue in funds only receivable by the officer under the law, the same being other or different funds than such as the taxpayer may tender, or claim the right to pay, than that provided by this part.
(b) Subsection (a) shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
Acts 1873, ch. 44, § 2; Shan., § 1063; Code 1932, § 1794; T.C.A. (orig. ed.), § 67-2310; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 16; 1987, ch. 92, § 6.
Tenn. Code Ann. § 67-4-709 — TN Code / Title 67 / Chapter 4 / Section 67-4-709
Tax rates
Status: in_force

For the exercise of the privileges described, enumerated, or referred to in § 67-4-708 , every person shall pay the taxes imposed by §§ 67-4-704 and 67-4-705 according to the dominant business activity of the person as follows: (1) CLASSIFICATION 1 as described in § 67-4-708(1) : (A) One-tenth of one percent ( 1 / 10 of 1%) of all sales by a retailer classified under § 67-4-708(1)(A), (1)(B) or (1)(C) ; (B) One-fortieth of one percent ( 1 / 40 of 1%) of all sales by a wholesaler classified under § 67-4-708(1)(A) ; (C) Three-eightieths of one percent ( 3 / 80 of 1%) of all sales by a wholesaler classified under § 67-4-708(1)(B) or (1)(C) ; (D) One-twentieth of one percent ( 1 / 20 of 1%) of all sales by a retailer classified under § 67-4-708(1)(D) ; and (E) One thirty-second of one percent ( 1 / 32 of 1%) of all sales by a wholesaler classified under § 67-4-708(1)(E) ; (2) CLASSIFICATION 2 as described in § 67-4-708(2) : (A) Three-twentieths of one percent ( 3 / 20 of 1%) of all sales by a retailer; and (B) Three-eightieths of one percent ( 3 / 80 of 1%) of all sales by a wholesaler; (3) CLASSIFICATION 3 as described in § 67-4-708(3) : (A) Three-sixteenths of one percent ( 3 / 16 of 1%) of all sales by a retailer; and (B) Three-eightieths of one percent ( 3 / 80 of 1%) of all sales by a wholesaler; (4) CLASSIFICATION 4 as described in § 67-4-708(4) : (A) (i) One-tenth of one percent ( 1 / 10 of 1%) of the compensation entitled to under the contract, whether in the form of a contract price, commission, fee or wage, by the persons enumerated in § 67-4-708(4)(A) ; (ii) Persons who, during any taxable period, receive more than one hundred thousand dollars ($100,000) of compensation from contracts in a county or incorporated municipality, or both, other than the county or incorporated municipality where domiciled or located, shall be deemed to have a location in the county or municipality, or both, where the work was performed and a business tax return shall be filed for that location for the period in question. Gross receipts reported on a deemed location return shall not be reported on the return of the business's permanent domicile; (iii) In computing the measure of the tax, except as provided by this part, no deduction will be allowed on account of the cost of tangible property sold, the cost of materials used, labor cost, reimbursed cost, interest, discount, delivery cost, taxes, or no other expense whatsoever paid or accrued and without any deduction on account of losses; and (B) One-tenth of one percent ( 1 / 10 of 1%) of the gross commissions, margins, fees or other charges by the persons enumerated in § 67-4-708(4)(B) ; and (5) CLASSIFICATION 5 as described in § 67-4-708(5) : (A) (i) One-tenth of one percent ( 1 / 10 of 1%) of the gross income of a business classified under § 67-4-708(5)(A) ; and (ii) "Gross income of the business" means all interest income, earned discounts, earned lease rentals, commission fees exclusive of insurance commissions, past due charges, contract earnings or charges, collection charges, loan service fees, late fee income and all other income, without any deduction except as provided by this part; (B) One-fiftieth of one percent ( 1 / 50 of 1%) of all sales within the state of a person classified under § 67-4-708(5)(B) . Amended by 2023 Tenn. Acts, ch. 377, s 2, eff. 5/11/2023. Amended by 2023 Tenn. Acts, ch. 377, s 1, eff. 5/11/2023. Amended by 2014 Tenn. Acts, ch. 942,s 3, eff. 7/1/2014. Amended by 2013 Tenn. Acts, ch. 313, s 8, eff. 1/1/2014. Acts 1971, ch. 387, § 6; 1972, ch. 850, § 6; 1977, ch. 328, §§ 1, 2; 1978, ch. 714, § 4; 1978, ch. 781, § 1; 1979, ch. 325, § 1; 1981, ch. 308, § 1; 1983, ch. 394, § 3; 1983, ch. 415, § 1; T.C.A., § 67-5806; Acts 1984, ch. 832, § 27; 1986, ch. 699, §§ 2, 3; 1988, ch. 572, § 3; 1988, ch. 767, § 1; 1994, ch. 766, § 1; 1999, ch. 424, § 1; 2002, ch. 856, § 9a; 2003 , ch. 418, § 3; 2004, ch. 924, § 9; 2009 , ch. 530, § 75.
For the exercise of the privileges described, enumerated, or referred to in § 67-4-708 , every person shall pay the taxes imposed by §§ 67-4-704 and 67-4-705 according to the dominant business activity of the person as follows:
(1) CLASSIFICATION 1 as described in § 67-4-708(1) : (A) One-tenth of one percent ( 1 / 10 of 1%) of all sales by a retailer classified under § 67-4-708(1)(A), (1)(B) or (1)(C) ; (B) One-fortieth of one percent ( 1 / 40 of 1%) of all sales by a wholesaler classified under § 67-4-708(1)(A) ; (C) Three-eightieths of one percent ( 3 / 80 of 1%) of all sales by a wholesaler classified under § 67-4-708(1)(B) or (1)(C) ; (D) One-twentieth of one percent ( 1 / 20 of 1%) of all sales by a retailer classified under § 67-4-708(1)(D) ; and (E) One thirty-second of one percent ( 1 / 32 of 1%) of all sales by a wholesaler classified under § 67-4-708(1)(E) ;
(A) One-tenth of one percent ( 1 / 10 of 1%) of all sales by a retailer classified under § 67-4-708(1)(A), (1)(B) or (1)(C) ;
(B) One-fortieth of one percent ( 1 / 40 of 1%) of all sales by a wholesaler classified under § 67-4-708(1)(A) ;
(C) Three-eightieths of one percent ( 3 / 80 of 1%) of all sales by a wholesaler classified under § 67-4-708(1)(B) or (1)(C) ;
(D) One-twentieth of one percent ( 1 / 20 of 1%) of all sales by a retailer classified under § 67-4-708(1)(D) ; and
(E) One thirty-second of one percent ( 1 / 32 of 1%) of all sales by a wholesaler classified under § 67-4-708(1)(E) ;
(2) CLASSIFICATION 2 as described in § 67-4-708(2) : (A) Three-twentieths of one percent ( 3 / 20 of 1%) of all sales by a retailer; and (B) Three-eightieths of one percent ( 3 / 80 of 1%) of all sales by a wholesaler;
(A) Three-twentieths of one percent ( 3 / 20 of 1%) of all sales by a retailer; and
(B) Three-eightieths of one percent ( 3 / 80 of 1%) of all sales by a wholesaler;
(3) CLASSIFICATION 3 as described in § 67-4-708(3) : (A) Three-sixteenths of one percent ( 3 / 16 of 1%) of all sales by a retailer; and (B) Three-eightieths of one percent ( 3 / 80 of 1%) of all sales by a wholesaler;
(A) Three-sixteenths of one percent ( 3 / 16 of 1%) of all sales by a retailer; and
(B) Three-eightieths of one percent ( 3 / 80 of 1%) of all sales by a wholesaler;
(4) CLASSIFICATION 4 as described in § 67-4-708(4) : (A) (i) One-tenth of one percent ( 1 / 10 of 1%) of the compensation entitled to under the contract, whether in the form of a contract price, commission, fee or wage, by the persons enumerated in § 67-4-708(4)(A) ; (ii) Persons who, during any taxable period, receive more than one hundred thousand dollars ($100,000) of compensation from contracts in a county or incorporated municipality, or both, other than the county or incorporated municipality where domiciled or located, shall be deemed to have a location in the county or municipality, or both, where the work was performed and a business tax return shall be filed for that location for the period in question. Gross receipts reported on a deemed location return shall not be reported on the return of the business's permanent domicile; (iii) In computing the measure of the tax, except as provided by this part, no deduction will be allowed on account of the cost of tangible property sold, the cost of materials used, labor cost, reimbursed cost, interest, discount, delivery cost, taxes, or no other expense whatsoever paid or accrued and without any deduction on account of losses; and (B) One-tenth of one percent ( 1 / 10 of 1%) of the gross commissions, margins, fees or other charges by the persons enumerated in § 67-4-708(4)(B) ; and
(A) (i) One-tenth of one percent ( 1 / 10 of 1%) of the compensation entitled to under the contract, whether in the form of a contract price, commission, fee or wage, by the persons enumerated in § 67-4-708(4)(A) ; (ii) Persons who, during any taxable period, receive more than one hundred thousand dollars ($100,000) of compensation from contracts in a county or incorporated municipality, or both, other than the county or incorporated municipality where domiciled or located, shall be deemed to have a location in the county or municipality, or both, where the work was performed and a business tax return shall be filed for that location for the period in question. Gross receipts reported on a deemed location return shall not be reported on the return of the business's permanent domicile; (iii) In computing the measure of the tax, except as provided by this part, no deduction will be allowed on account of the cost of tangible property sold, the cost of materials used, labor cost, reimbursed cost, interest, discount, delivery cost, taxes, or no other expense whatsoever paid or accrued and without any deduction on account of losses; and
(i) One-tenth of one percent ( 1 / 10 of 1%) of the compensation entitled to under the contract, whether in the form of a contract price, commission, fee or wage, by the persons enumerated in § 67-4-708(4)(A) ;
(ii) Persons who, during any taxable period, receive more than one hundred thousand dollars ($100,000) of compensation from contracts in a county or incorporated municipality, or both, other than the county or incorporated municipality where domiciled or located, shall be deemed to have a location in the county or municipality, or both, where the work was performed and a business tax return shall be filed for that location for the period in question. Gross receipts reported on a deemed location return shall not be reported on the return of the business's permanent domicile;
(iii) In computing the measure of the tax, except as provided by this part, no deduction will be allowed on account of the cost of tangible property sold, the cost of materials used, labor cost, reimbursed cost, interest, discount, delivery cost, taxes, or no other expense whatsoever paid or accrued and without any deduction on account of losses; and
(B) One-tenth of one percent ( 1 / 10 of 1%) of the gross commissions, margins, fees or other charges by the persons enumerated in § 67-4-708(4)(B) ; and
(5) CLASSIFICATION 5 as described in § 67-4-708(5) : (A) (i) One-tenth of one percent ( 1 / 10 of 1%) of the gross income of a business classified under § 67-4-708(5)(A) ; and (ii) "Gross income of the business" means all interest income, earned discounts, earned lease rentals, commission fees exclusive of insurance commissions, past due charges, contract earnings or charges, collection charges, loan service fees, late fee income and all other income, without any deduction except as provided by this part; (B) One-fiftieth of one percent ( 1 / 50 of 1%) of all sales within the state of a person classified under § 67-4-708(5)(B) .
(A) (i) One-tenth of one percent ( 1 / 10 of 1%) of the gross income of a business classified under § 67-4-708(5)(A) ; and (ii) "Gross income of the business" means all interest income, earned discounts, earned lease rentals, commission fees exclusive of insurance commissions, past due charges, contract earnings or charges, collection charges, loan service fees, late fee income and all other income, without any deduction except as provided by this part;
(i) One-tenth of one percent ( 1 / 10 of 1%) of the gross income of a business classified under § 67-4-708(5)(A) ; and
(ii) "Gross income of the business" means all interest income, earned discounts, earned lease rentals, commission fees exclusive of insurance commissions, past due charges, contract earnings or charges, collection charges, loan service fees, late fee income and all other income, without any deduction except as provided by this part;
(B) One-fiftieth of one percent ( 1 / 50 of 1%) of all sales within the state of a person classified under § 67-4-708(5)(B) .
Amended by 2023 Tenn. Acts, ch. 377, s 2, eff. 5/11/2023.
Amended by 2023 Tenn. Acts, ch. 377, s 1, eff. 5/11/2023.
Amended by 2014 Tenn. Acts, ch. 942,s 3, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 313, s 8, eff. 1/1/2014.
Acts 1971, ch. 387, § 6; 1972, ch. 850, § 6; 1977, ch. 328, §§ 1, 2; 1978, ch. 714, § 4; 1978, ch. 781, § 1; 1979, ch. 325, § 1; 1981, ch. 308, § 1; 1983, ch. 394, § 3; 1983, ch. 415, § 1; T.C.A., § 67-5806; Acts 1984, ch. 832, § 27; 1986, ch. 699, §§ 2, 3; 1988, ch. 572, § 3; 1988, ch. 767, § 1; 1994, ch. 766, § 1; 1999, ch. 424, § 1; 2002, ch. 856, § 9a; 2003 , ch. 418, § 3; 2004, ch. 924, § 9; 2009 , ch. 530, § 75.
Tenn. Code Ann. § 67-4-714 — TN Code / Title 67 / Chapter 4 / Section 67-4-714
Inactive or terminated taxable entities not relieved from filing a return and paying business tax
Status: in_force

(a) The minimum business tax payable under this part by any person subject to the tax levied in this part shall be as follows: (1) Notwithstanding § 67-4-709(1)-(4) for taxpayers included in classifications (1)-(4) in § 67-4-708 , the minimum business tax shall be twenty-two dollars ($22.00) per annum per location after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713 . Any person subject to tax under this part that has no established physical location, outlet, or other place of business in the state shall be subject to a single minimum tax as provided in this subdivision (a)(1) for all activity within the state. In the case of coin-operated machines, only the principal place of business shall be subject to the minimum tax; (2) Notwithstanding § 67-4-709(5)(A) for taxpayers included in classification (5)(A) in § 67-4-708 , the minimum tax payable shall be four hundred fifty dollars ($450) per annum after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713 ; however, under no circumstances shall the tax payable under § 67-4-709(5)(A) be more than one thousand five hundred dollars ($1,500) per annum after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713 . (b) A taxable entity that is incorporated, domesticated, qualified or otherwise registered to do business in this state, but is, or has become, inactive in this state, or whose charter, domestication, qualification or other registration is forfeited, revoked or suspended without the entity being properly dissolved, surrendered, withdrawn, cancelled or otherwise properly terminated, shall not be relieved from filing a return and paying the business tax, which shall be no less than the minimum tax established in subsection (a). Amended by 2014 Tenn. Acts, ch. 942,s 4, eff. 7/1/2014. Amended by 2013 Tenn. Acts, ch. 313,s 16, eff. 1/1/2014. Acts 1971, ch. 387, § 7; modified; Acts 1972, ch. 850, § 7; 1973, ch. 172, § 1; 1973, ch. 208, §§ 1, 2; 1977, ch. 314, § 1; T.C.A., § 67-5807; Acts 1984, ch. 832, §§ 28, 29; 2009, ch. 530, § 82; 2010, ch. 1134, § 45.
(a) The minimum business tax payable under this part by any person subject to the tax levied in this part shall be as follows: (1) Notwithstanding § 67-4-709(1)-(4) for taxpayers included in classifications (1)-(4) in § 67-4-708 , the minimum business tax shall be twenty-two dollars ($22.00) per annum per location after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713 . Any person subject to tax under this part that has no established physical location, outlet, or other place of business in the state shall be subject to a single minimum tax as provided in this subdivision (a)(1) for all activity within the state. In the case of coin-operated machines, only the principal place of business shall be subject to the minimum tax; (2) Notwithstanding § 67-4-709(5)(A) for taxpayers included in classification (5)(A) in § 67-4-708 , the minimum tax payable shall be four hundred fifty dollars ($450) per annum after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713 ; however, under no circumstances shall the tax payable under § 67-4-709(5)(A) be more than one thousand five hundred dollars ($1,500) per annum after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713 .
(1) Notwithstanding § 67-4-709(1)-(4) for taxpayers included in classifications (1)-(4) in § 67-4-708 , the minimum business tax shall be twenty-two dollars ($22.00) per annum per location after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713 . Any person subject to tax under this part that has no established physical location, outlet, or other place of business in the state shall be subject to a single minimum tax as provided in this subdivision (a)(1) for all activity within the state. In the case of coin-operated machines, only the principal place of business shall be subject to the minimum tax;
(2) Notwithstanding § 67-4-709(5)(A) for taxpayers included in classification (5)(A) in § 67-4-708 , the minimum tax payable shall be four hundred fifty dollars ($450) per annum after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713 ; however, under no circumstances shall the tax payable under § 67-4-709(5)(A) be more than one thousand five hundred dollars ($1,500) per annum after applying all deductions and credits set forth in §§ 67-4-711 and 67-4-713 .
(b) A taxable entity that is incorporated, domesticated, qualified or otherwise registered to do business in this state, but is, or has become, inactive in this state, or whose charter, domestication, qualification or other registration is forfeited, revoked or suspended without the entity being properly dissolved, surrendered, withdrawn, cancelled or otherwise properly terminated, shall not be relieved from filing a return and paying the business tax, which shall be no less than the minimum tax established in subsection (a).
Amended by 2014 Tenn. Acts, ch. 942,s 4, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 313,s 16, eff. 1/1/2014.
Acts 1971, ch. 387, § 7; modified; Acts 1972, ch. 850, § 7; 1973, ch. 172, § 1; 1973, ch. 208, §§ 1, 2; 1977, ch. 314, § 1; T.C.A., § 67-5807; Acts 1984, ch. 832, §§ 28, 29; 2009, ch. 530, § 82; 2010, ch. 1134, § 45.
Tenn. Code Ann. § 67-1-1003 — TN Code / Title 67 / Chapter 1 / Section 67-1-1003
Qualifying municipalities for reassessments - Appeals by owners
Status: in_force

(a) Any municipality that lies within the boundaries of two (2) or more counties and maintains an assessment office separate from the assessment offices of the counties in which the municipality lies may make back assessments and reassessments upon property located within the municipality and subject to municipal taxation through the offices of the municipal assessor in the manner otherwise provided in this part. (b) A property owner whose property has been assessed under subsection (a) and who disputes the assessment, or who claims exemption from the tax, may appeal the assessment to the municipal board of equalization within thirty (30) days of receipt of notice of the assessment. The municipal board of equalization shall hear the appeal within fifteen (15) days and issue a written decision within five (5) days of the hearing. If the board does not issue a decision within five (5) days of the hearing, the appeal may be taken to the state board of equalization. A decision of the municipal board of equalization may be appealed by the property owner or the municipality to the state board of equalization in the same manner as other appeals from action of the county boards of equalization. Acts 1915, ch. 124, § 1; 1917, ch. 98, § 1; Shan., § 822a2; Code 1932, § 1497; Acts 1983, ch. 298, § 1; T.C.A. (orig. ed.), § 67-1202; Acts 2001, ch. 176, § 1.
(a) Any municipality that lies within the boundaries of two (2) or more counties and maintains an assessment office separate from the assessment offices of the counties in which the municipality lies may make back assessments and reassessments upon property located within the municipality and subject to municipal taxation through the offices of the municipal assessor in the manner otherwise provided in this part.
(b) A property owner whose property has been assessed under subsection (a) and who disputes the assessment, or who claims exemption from the tax, may appeal the assessment to the municipal board of equalization within thirty (30) days of receipt of notice of the assessment. The municipal board of equalization shall hear the appeal within fifteen (15) days and issue a written decision within five (5) days of the hearing. If the board does not issue a decision within five (5) days of the hearing, the appeal may be taken to the state board of equalization. A decision of the municipal board of equalization may be appealed by the property owner or the municipality to the state board of equalization in the same manner as other appeals from action of the county boards of equalization.
Acts 1915, ch. 124, § 1; 1917, ch. 98, § 1; Shan., § 822a2; Code 1932, § 1497; Acts 1983, ch. 298, § 1; T.C.A. (orig. ed.), § 67-1202; Acts 2001, ch. 176, § 1.
Tenn. Code Ann. § 67-6-357 — TN Code / Title 67 / Chapter 6 / Section 67-6-357
Credit on retail tobacco sales tax
Status: in_force

(a) A credit shall be granted in the manner provided in subsection (b) for the amount of the sales tax due on tobacco buydown payments included in the sales price of tobacco sold at retail. (b) The credit shall apply such that sales tax is owed on the sales price of the tobacco less the tobacco buydown payment associated with such sale. (c) For purposes of this section the following definitions apply: (1) "Tobacco buydown agreement" means an agreement whereby an amount, whether paid in money, credit, or otherwise, is received by a retailer from a manufacturer or wholesaler based upon the quantity and unit price of tobacco sold at retail that requires the retailer to reduce the sales price of the product to the purchaser without the use of a manufacturer's coupon or redemption certificate; and (2) "Tobacco buydown payment" means the amount due to the retailer pursuant to a tobacco buydown agreement. Acts 2003, ch. 418, § 6.
(a) A credit shall be granted in the manner provided in subsection (b) for the amount of the sales tax due on tobacco buydown payments included in the sales price of tobacco sold at retail.
(b) The credit shall apply such that sales tax is owed on the sales price of the tobacco less the tobacco buydown payment associated with such sale.
(c) For purposes of this section the following definitions apply: (1) "Tobacco buydown agreement" means an agreement whereby an amount, whether paid in money, credit, or otherwise, is received by a retailer from a manufacturer or wholesaler based upon the quantity and unit price of tobacco sold at retail that requires the retailer to reduce the sales price of the product to the purchaser without the use of a manufacturer's coupon or redemption certificate; and (2) "Tobacco buydown payment" means the amount due to the retailer pursuant to a tobacco buydown agreement.
(1) "Tobacco buydown agreement" means an agreement whereby an amount, whether paid in money, credit, or otherwise, is received by a retailer from a manufacturer or wholesaler based upon the quantity and unit price of tobacco sold at retail that requires the retailer to reduce the sales price of the product to the purchaser without the use of a manufacturer's coupon or redemption certificate; and
(2) "Tobacco buydown payment" means the amount due to the retailer pursuant to a tobacco buydown agreement.
Acts 2003, ch. 418, § 6.
Tenn. Code Ann. § 67-5-1203 — TN Code / Title 67 / Chapter 5 / Section 67-5-1203
Determination of value
Status: in_force

(a) The value of such real property and tangible personal property shall be ascertained in the same manner as the real property and tangible personal property of other taxpayers. (b) The value of the balance of the corporate property and capital stock employed in Tennessee by an insurance company with stockholders shall be ascertained in the following manner: (1) The assessor shall first determine the aggregate amount of the issued and outstanding capital stock and surplus of such company as shown on its annual statement and shall deduct therefrom: (A) One-fourth (1/4) the sum of the value of the property held at the end of each calendar quarter by such company which is exempt from ad valorem property taxation under any law of this state or of the United States; and (B) The assessed value of all the real and tangible personal property of such company situated in and having a permanent situs in other states; (2) The assessor shall then apportion such remaining value to this state on the basis of the smaller of the following two (2) ratios: (A) The ratio which the direct premiums and annuity considerations received by such company from policies on persons residing in or property located in this state during the preceding calendar year bear to the total premiums, including premiums for reinsurance assumed, and annuity considerations received by such company during such year from all sources; or (B) The ratio which the aggregate direct premiums and annuity considerations received by all companies subject to this part from policies on persons residing in or property located in this state during the preceding calendar year bear to the aggregate total premiums, including premiums for reinsurance assumed, and annuity considerations received by all such companies during such year from all sources, which ratio shall be computed and published by the commissioner of commerce and insurance on or before April 15 of each year; (3) From such apportioned value, the assessor shall deduct: (A) The assessed value of all real property and tangible personal property of such company otherwise assessed or returned for taxation in Tennessee; and (B) The assessed value of all real property in Tennessee occupied by such company as its principal office under a lease which provides that all ad valorem taxes on such property shall be paid by such company, and which has been registered in the county where such principal office is located; and the remainder shall constitute the value of the balance of the corporate property and the capital stock employed in Tennessee by such company. (c) (1) In the case of an insurance company without stockholders, the value of the corporate property of such company for purposes of this section, excluding real property and tangible personal property, shall be equal to the total dividends paid to policyholders in the preceding calendar year. (2) For purposes of this subsection (c), "dividends" do not include returns or reductions of premiums or credits applied to premiums. (d) The assessor shall make the assessment on such value at the same percentage or ratio of assessment to value of property as was provided by law for the year 1972. Amended by 2013 Tenn. Acts, ch. 328, Secs.s 1, s 2 eff. 5/13/2013. Acts 1968, ch. 431, § 3; 1973, ch. 226, § 9; T.C.A., § 67-731.
(a) The value of such real property and tangible personal property shall be ascertained in the same manner as the real property and tangible personal property of other taxpayers.
(b) The value of the balance of the corporate property and capital stock employed in Tennessee by an insurance company with stockholders shall be ascertained in the following manner: (1) The assessor shall first determine the aggregate amount of the issued and outstanding capital stock and surplus of such company as shown on its annual statement and shall deduct therefrom: (A) One-fourth (1/4) the sum of the value of the property held at the end of each calendar quarter by such company which is exempt from ad valorem property taxation under any law of this state or of the United States; and (B) The assessed value of all the real and tangible personal property of such company situated in and having a permanent situs in other states; (2) The assessor shall then apportion such remaining value to this state on the basis of the smaller of the following two (2) ratios: (A) The ratio which the direct premiums and annuity considerations received by such company from policies on persons residing in or property located in this state during the preceding calendar year bear to the total premiums, including premiums for reinsurance assumed, and annuity considerations received by such company during such year from all sources; or (B) The ratio which the aggregate direct premiums and annuity considerations received by all companies subject to this part from policies on persons residing in or property located in this state during the preceding calendar year bear to the aggregate total premiums, including premiums for reinsurance assumed, and annuity considerations received by all such companies during such year from all sources, which ratio shall be computed and published by the commissioner of commerce and insurance on or before April 15 of each year; (3) From such apportioned value, the assessor shall deduct: (A) The assessed value of all real property and tangible personal property of such company otherwise assessed or returned for taxation in Tennessee; and (B) The assessed value of all real property in Tennessee occupied by such company as its principal office under a lease which provides that all ad valorem taxes on such property shall be paid by such company, and which has been registered in the county where such principal office is located; and the remainder shall constitute the value of the balance of the corporate property and the capital stock employed in Tennessee by such company.
(1) The assessor shall first determine the aggregate amount of the issued and outstanding capital stock and surplus of such company as shown on its annual statement and shall deduct therefrom: (A) One-fourth (1/4) the sum of the value of the property held at the end of each calendar quarter by such company which is exempt from ad valorem property taxation under any law of this state or of the United States; and (B) The assessed value of all the real and tangible personal property of such company situated in and having a permanent situs in other states;
(A) One-fourth (1/4) the sum of the value of the property held at the end of each calendar quarter by such company which is exempt from ad valorem property taxation under any law of this state or of the United States; and
(B) The assessed value of all the real and tangible personal property of such company situated in and having a permanent situs in other states;
(2) The assessor shall then apportion such remaining value to this state on the basis of the smaller of the following two (2) ratios: (A) The ratio which the direct premiums and annuity considerations received by such company from policies on persons residing in or property located in this state during the preceding calendar year bear to the total premiums, including premiums for reinsurance assumed, and annuity considerations received by such company during such year from all sources; or (B) The ratio which the aggregate direct premiums and annuity considerations received by all companies subject to this part from policies on persons residing in or property located in this state during the preceding calendar year bear to the aggregate total premiums, including premiums for reinsurance assumed, and annuity considerations received by all such companies during such year from all sources, which ratio shall be computed and published by the commissioner of commerce and insurance on or before April 15 of each year;
(A) The ratio which the direct premiums and annuity considerations received by such company from policies on persons residing in or property located in this state during the preceding calendar year bear to the total premiums, including premiums for reinsurance assumed, and annuity considerations received by such company during such year from all sources; or
(B) The ratio which the aggregate direct premiums and annuity considerations received by all companies subject to this part from policies on persons residing in or property located in this state during the preceding calendar year bear to the aggregate total premiums, including premiums for reinsurance assumed, and annuity considerations received by all such companies during such year from all sources, which ratio shall be computed and published by the commissioner of commerce and insurance on or before April 15 of each year;
(3) From such apportioned value, the assessor shall deduct: (A) The assessed value of all real property and tangible personal property of such company otherwise assessed or returned for taxation in Tennessee; and (B) The assessed value of all real property in Tennessee occupied by such company as its principal office under a lease which provides that all ad valorem taxes on such property shall be paid by such company, and which has been registered in the county where such principal office is located; and the remainder shall constitute the value of the balance of the corporate property and the capital stock employed in Tennessee by such company.
(A) The assessed value of all real property and tangible personal property of such company otherwise assessed or returned for taxation in Tennessee; and
(B) The assessed value of all real property in Tennessee occupied by such company as its principal office under a lease which provides that all ad valorem taxes on such property shall be paid by such company, and which has been registered in the county where such principal office is located; and the remainder shall constitute the value of the balance of the corporate property and the capital stock employed in Tennessee by such company.
and the remainder shall constitute the value of the balance of the corporate property and the capital stock employed in Tennessee by such company.
(c) (1) In the case of an insurance company without stockholders, the value of the corporate property of such company for purposes of this section, excluding real property and tangible personal property, shall be equal to the total dividends paid to policyholders in the preceding calendar year. (2) For purposes of this subsection (c), "dividends" do not include returns or reductions of premiums or credits applied to premiums.
(1) In the case of an insurance company without stockholders, the value of the corporate property of such company for purposes of this section, excluding real property and tangible personal property, shall be equal to the total dividends paid to policyholders in the preceding calendar year.
(2) For purposes of this subsection (c), "dividends" do not include returns or reductions of premiums or credits applied to premiums.
(d) The assessor shall make the assessment on such value at the same percentage or ratio of assessment to value of property as was provided by law for the year 1972.
Amended by 2013 Tenn. Acts, ch. 328, Secs.s 1, s 2 eff. 5/13/2013.
Acts 1968, ch. 431, § 3; 1973, ch. 226, § 9; T.C.A., § 67-731.
Tenn. Code Ann. § 67-4-1508 — TN Code / Title 67 / Chapter 4 / Section 67-4-1508
Inapplicability of part - Applicability of section
Status: in_force

This part is not applicable when, upon January 1, 2021, a local governing body is a party to a valid contract that includes terms related to the collection and remittance of the taxes set out in § 67-4-1502(a) , with a short-term rental unit marketplace. This section applies only while the contract, or any successor agreement, remains valid and effective. If the contract terminates and no successor agreement is executed, then the taxes must be collected and remitted in accordance with this part. Acts 2020, ch. 787, § 10.
This part is not applicable when, upon January 1, 2021, a local governing body is a party to a valid contract that includes terms related to the collection and remittance of the taxes set out in § 67-4-1502(a) , with a short-term rental unit marketplace. This section applies only while the contract, or any successor agreement, remains valid and effective. If the contract terminates and no successor agreement is executed, then the taxes must be collected and remitted in accordance with this part.
Acts 2020, ch. 787, § 10.
Tenn. Code Ann. § 67-4-3202 — TN Code / Title 67 / Chapter 4 / Section 67-4-3202
Local option transit surcharge
Status: in_force

(a) A local government is authorized to levy a surcharge, for use in accordance with § 67-4-3205 , on the same privileges subject to the taxes listed in subdivisions (a)(1)-(6), if the underlying local tax on such privileges is being collected at the time a transit improvement program is adopted in accordance with § 67-4-3206 . Any surcharge shall be a separate charge in addition to the local taxes provided in subdivisions (a)(1)-(6). Notwithstanding, and in addition to, any other law authorizing a local government to impose a local privilege tax, and subject to the maximum rates or amounts provided in subdivision (g)(2), any surcharge levied pursuant to this part shall be limited to the following local privilege taxes: (1) Local option sales and use tax, pursuant to chapter 6, part 7 of this title; (2) Business tax, pursuant to the Business Tax Act, compiled in part 7 of this chapter; (3) Motor vehicle tax, pursuant to title 5, chapter 8, part 1 or an applicable private act; (4) Local rental car tax, pursuant to part 19 of this chapter; (5) Tourist accommodation tax, pursuant to title 7, chapter 4, or hotel occupancy tax pursuant to part 14 of this chapter or an applicable private act; and (6) Residential development tax, pursuant to the County Powers Relief Act, compiled in part 29 of this chapter. (b) No surcharge under this part shall become effective unless approved by a majority of the number of registered voters of the local government voting in an election on the question of whether the surcharge shall be levied, pursuant to the procedures in this subsection (b). Upon the adoption of a transit improvement program in accordance with § 67-4-3206 , and receipt of a certified copy of the adopted ordinance or resolution regarding the program, the county election commission is directed to call an election to be held in accordance with § 2-3-204 to approve or reject the levy of the surcharge. An election to approve or reject the levy of the surcharge may be considered a general election for purposes of § 2-3-204(c) , which shall be conducted as follows: (1) The ballots used in the election shall have printed on them the surcharge and the brief summary of the transit improvement program from the ordinance or resolution adopted pursuant to § 67-4-3206 , providing options to vote "FOR" or "AGAINST" the ordinance or resolution levying the surcharge, and the voters shall vote for or against approval of the ordinance or resolution; (2) The votes cast shall be canvassed and the results proclaimed and certified by the county election commission to the local government's legislative body; (3) The qualifications of voters shall be the same as those required for participation in general elections; (4) All laws applicable to general elections shall apply to the determination of the approval or rejection of the surcharge; and (5) If the majority of those voting in the election vote for the ordinance or resolution levying the surcharge, the ordinance or resolution shall be deemed to be approved on the date that the county election commission makes its official canvass of the election returns. (c) No surcharge shall be collected until the first day of a month occurring at least sixty (60) days after the date of approval of the levy of the surcharge; provided, however, that such surcharge shall apply only to tax periods beginning on or after October 1, 2017. The local government shall furnish a certified copy of the adopted ordinance or resolution to the department of revenue within ten (10) days of the approval of the levy of the surcharge. (d) Any surcharge levied pursuant to this part shall remain in effect until the occurrence of a specific date or condition of termination in the ordinance or resolution adopting the surcharge, or until the surcharge is repealed in the same manner as adopted under this part. (e) If an election held pursuant to this part results in the rejection of the levy of the surcharge, a subsequent election regarding a surcharge authorized by this part may not be held for at least twelve (12) months from the date of the election. (f) If a surcharge authorized by this part is ratified by a city that meets the definition of local government in § 67-4-3201 prior to adoption or ratification of a surcharge by the county in which the city or town is located, the effectiveness of the city's surcharge shall be suspended for a period of forty (40) days beyond the date on which it would otherwise be effective. If during this forty-day period, the county legislative body adopts a resolution in accordance with § 67-4-3206 , the effectiveness of the surcharge shall be further suspended until the referendum is held in accordance with this section. If the county surcharge is ratified, the city's surcharge shall be null and void. A city that meets the definition of local government in § 67-4-3201 shall not adopt a surcharge pursuant to this part if a county has adopted and is collecting a surcharge pursuant to this part. (g) (1) The rate of a surcharge for the local taxes provided in subdivisions (a)(1)-(6) shall not exceed the maximum rate or amount established in subdivision (g)(2) for the applicable surcharge. The maximum rate or amount of a surcharge shall be applied to the aggregate of all transit improvement programs adopted by a local government in accordance with § 67-4-3206 and no surcharge may be levied which shall cause the rate or amount of any surcharge to exceed the maximum rate or amount. A local government shall levy any surcharge up to the maximum rate or amount as provided in subdivision (g)(2) without affecting the available taxing authority and rates or amounts of local taxes listed in subdivisions (a)(1)-(6). (2) (A) No local government may levy a surcharge on the local option sales and use tax under subdivision (a)(1) that separately exceeds the maximum rate established for the applicable underlying local option sales and use tax. (B) No local government may levy any combination of tourist accommodation taxes or fees pursuant to title 7, chapter 4, hotel occupancy taxes pursuant to part 14 of this chapter or an applicable private act, local tourism development zone business taxes pursuant to the Local Tourism Development Zone Business Tax Act, compiled in part 30 of this chapter, state sales and use taxes pursuant to chapter 6 of this title, local option sales and use taxes pursuant to chapter 6, part 7 of this title, or surcharges on any combination of tourist accommodation taxes or fees, hotel occupancy taxes, and local option sales and use taxes that under subdivisions (a)(1) and (a)(5) exceed a combined rate of twenty percent (20%) on hotels, motels, or other tourist accommodations subject to such taxes and surcharges. (C) No local government may levy a surcharge on a business tax under subdivision (a)(2), a surcharge on a local rental car tax under subdivision (a)(4), or a surcharge on a residential development tax under subdivision (a)(6) that separately exceeds the rate of twenty percent (20%) of the current applicable rate of the business tax, local rental car tax, or residential development tax. (D) No local government may levy a combination of a motor vehicle tax and a surcharge on a motor vehicle tax that under subdivision (a)(3) exceeds a combined amount of two hundred dollars ($200) on persons subject to such taxes and surcharges. (h) Nothing in this part requires revenue from a surcharge levied pursuant to this part to be expended or distributed for school purposes. Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
(a) A local government is authorized to levy a surcharge, for use in accordance with § 67-4-3205 , on the same privileges subject to the taxes listed in subdivisions (a)(1)-(6), if the underlying local tax on such privileges is being collected at the time a transit improvement program is adopted in accordance with § 67-4-3206 . Any surcharge shall be a separate charge in addition to the local taxes provided in subdivisions (a)(1)-(6). Notwithstanding, and in addition to, any other law authorizing a local government to impose a local privilege tax, and subject to the maximum rates or amounts provided in subdivision (g)(2), any surcharge levied pursuant to this part shall be limited to the following local privilege taxes: (1) Local option sales and use tax, pursuant to chapter 6, part 7 of this title; (2) Business tax, pursuant to the Business Tax Act, compiled in part 7 of this chapter; (3) Motor vehicle tax, pursuant to title 5, chapter 8, part 1 or an applicable private act; (4) Local rental car tax, pursuant to part 19 of this chapter; (5) Tourist accommodation tax, pursuant to title 7, chapter 4, or hotel occupancy tax pursuant to part 14 of this chapter or an applicable private act; and (6) Residential development tax, pursuant to the County Powers Relief Act, compiled in part 29 of this chapter.
(1) Local option sales and use tax, pursuant to chapter 6, part 7 of this title;
(2) Business tax, pursuant to the Business Tax Act, compiled in part 7 of this chapter;
(3) Motor vehicle tax, pursuant to title 5, chapter 8, part 1 or an applicable private act;
(4) Local rental car tax, pursuant to part 19 of this chapter;
(5) Tourist accommodation tax, pursuant to title 7, chapter 4, or hotel occupancy tax pursuant to part 14 of this chapter or an applicable private act; and
(6) Residential development tax, pursuant to the County Powers Relief Act, compiled in part 29 of this chapter.
(b) No surcharge under this part shall become effective unless approved by a majority of the number of registered voters of the local government voting in an election on the question of whether the surcharge shall be levied, pursuant to the procedures in this subsection (b). Upon the adoption of a transit improvement program in accordance with § 67-4-3206 , and receipt of a certified copy of the adopted ordinance or resolution regarding the program, the county election commission is directed to call an election to be held in accordance with § 2-3-204 to approve or reject the levy of the surcharge. An election to approve or reject the levy of the surcharge may be considered a general election for purposes of § 2-3-204(c) , which shall be conducted as follows: (1) The ballots used in the election shall have printed on them the surcharge and the brief summary of the transit improvement program from the ordinance or resolution adopted pursuant to § 67-4-3206 , providing options to vote "FOR" or "AGAINST" the ordinance or resolution levying the surcharge, and the voters shall vote for or against approval of the ordinance or resolution; (2) The votes cast shall be canvassed and the results proclaimed and certified by the county election commission to the local government's legislative body; (3) The qualifications of voters shall be the same as those required for participation in general elections; (4) All laws applicable to general elections shall apply to the determination of the approval or rejection of the surcharge; and (5) If the majority of those voting in the election vote for the ordinance or resolution levying the surcharge, the ordinance or resolution shall be deemed to be approved on the date that the county election commission makes its official canvass of the election returns.
(1) The ballots used in the election shall have printed on them the surcharge and the brief summary of the transit improvement program from the ordinance or resolution adopted pursuant to § 67-4-3206 , providing options to vote "FOR" or "AGAINST" the ordinance or resolution levying the surcharge, and the voters shall vote for or against approval of the ordinance or resolution;
(2) The votes cast shall be canvassed and the results proclaimed and certified by the county election commission to the local government's legislative body;
(3) The qualifications of voters shall be the same as those required for participation in general elections;
(4) All laws applicable to general elections shall apply to the determination of the approval or rejection of the surcharge; and
(5) If the majority of those voting in the election vote for the ordinance or resolution levying the surcharge, the ordinance or resolution shall be deemed to be approved on the date that the county election commission makes its official canvass of the election returns.
(c) No surcharge shall be collected until the first day of a month occurring at least sixty (60) days after the date of approval of the levy of the surcharge; provided, however, that such surcharge shall apply only to tax periods beginning on or after October 1, 2017. The local government shall furnish a certified copy of the adopted ordinance or resolution to the department of revenue within ten (10) days of the approval of the levy of the surcharge.
(d) Any surcharge levied pursuant to this part shall remain in effect until the occurrence of a specific date or condition of termination in the ordinance or resolution adopting the surcharge, or until the surcharge is repealed in the same manner as adopted under this part.
(e) If an election held pursuant to this part results in the rejection of the levy of the surcharge, a subsequent election regarding a surcharge authorized by this part may not be held for at least twelve (12) months from the date of the election.
(f) If a surcharge authorized by this part is ratified by a city that meets the definition of local government in § 67-4-3201 prior to adoption or ratification of a surcharge by the county in which the city or town is located, the effectiveness of the city's surcharge shall be suspended for a period of forty (40) days beyond the date on which it would otherwise be effective. If during this forty-day period, the county legislative body adopts a resolution in accordance with § 67-4-3206 , the effectiveness of the surcharge shall be further suspended until the referendum is held in accordance with this section. If the county surcharge is ratified, the city's surcharge shall be null and void. A city that meets the definition of local government in § 67-4-3201 shall not adopt a surcharge pursuant to this part if a county has adopted and is collecting a surcharge pursuant to this part.
(g) (1) The rate of a surcharge for the local taxes provided in subdivisions (a)(1)-(6) shall not exceed the maximum rate or amount established in subdivision (g)(2) for the applicable surcharge. The maximum rate or amount of a surcharge shall be applied to the aggregate of all transit improvement programs adopted by a local government in accordance with § 67-4-3206 and no surcharge may be levied which shall cause the rate or amount of any surcharge to exceed the maximum rate or amount. A local government shall levy any surcharge up to the maximum rate or amount as provided in subdivision (g)(2) without affecting the available taxing authority and rates or amounts of local taxes listed in subdivisions (a)(1)-(6). (2) (A) No local government may levy a surcharge on the local option sales and use tax under subdivision (a)(1) that separately exceeds the maximum rate established for the applicable underlying local option sales and use tax. (B) No local government may levy any combination of tourist accommodation taxes or fees pursuant to title 7, chapter 4, hotel occupancy taxes pursuant to part 14 of this chapter or an applicable private act, local tourism development zone business taxes pursuant to the Local Tourism Development Zone Business Tax Act, compiled in part 30 of this chapter, state sales and use taxes pursuant to chapter 6 of this title, local option sales and use taxes pursuant to chapter 6, part 7 of this title, or surcharges on any combination of tourist accommodation taxes or fees, hotel occupancy taxes, and local option sales and use taxes that under subdivisions (a)(1) and (a)(5) exceed a combined rate of twenty percent (20%) on hotels, motels, or other tourist accommodations subject to such taxes and surcharges. (C) No local government may levy a surcharge on a business tax under subdivision (a)(2), a surcharge on a local rental car tax under subdivision (a)(4), or a surcharge on a residential development tax under subdivision (a)(6) that separately exceeds the rate of twenty percent (20%) of the current applicable rate of the business tax, local rental car tax, or residential development tax. (D) No local government may levy a combination of a motor vehicle tax and a surcharge on a motor vehicle tax that under subdivision (a)(3) exceeds a combined amount of two hundred dollars ($200) on persons subject to such taxes and surcharges.
(1) The rate of a surcharge for the local taxes provided in subdivisions (a)(1)-(6) shall not exceed the maximum rate or amount established in subdivision (g)(2) for the applicable surcharge. The maximum rate or amount of a surcharge shall be applied to the aggregate of all transit improvement programs adopted by a local government in accordance with § 67-4-3206 and no surcharge may be levied which shall cause the rate or amount of any surcharge to exceed the maximum rate or amount. A local government shall levy any surcharge up to the maximum rate or amount as provided in subdivision (g)(2) without affecting the available taxing authority and rates or amounts of local taxes listed in subdivisions (a)(1)-(6).
(2) (A) No local government may levy a surcharge on the local option sales and use tax under subdivision (a)(1) that separately exceeds the maximum rate established for the applicable underlying local option sales and use tax. (B) No local government may levy any combination of tourist accommodation taxes or fees pursuant to title 7, chapter 4, hotel occupancy taxes pursuant to part 14 of this chapter or an applicable private act, local tourism development zone business taxes pursuant to the Local Tourism Development Zone Business Tax Act, compiled in part 30 of this chapter, state sales and use taxes pursuant to chapter 6 of this title, local option sales and use taxes pursuant to chapter 6, part 7 of this title, or surcharges on any combination of tourist accommodation taxes or fees, hotel occupancy taxes, and local option sales and use taxes that under subdivisions (a)(1) and (a)(5) exceed a combined rate of twenty percent (20%) on hotels, motels, or other tourist accommodations subject to such taxes and surcharges. (C) No local government may levy a surcharge on a business tax under subdivision (a)(2), a surcharge on a local rental car tax under subdivision (a)(4), or a surcharge on a residential development tax under subdivision (a)(6) that separately exceeds the rate of twenty percent (20%) of the current applicable rate of the business tax, local rental car tax, or residential development tax. (D) No local government may levy a combination of a motor vehicle tax and a surcharge on a motor vehicle tax that under subdivision (a)(3) exceeds a combined amount of two hundred dollars ($200) on persons subject to such taxes and surcharges.
(A) No local government may levy a surcharge on the local option sales and use tax under subdivision (a)(1) that separately exceeds the maximum rate established for the applicable underlying local option sales and use tax.
(B) No local government may levy any combination of tourist accommodation taxes or fees pursuant to title 7, chapter 4, hotel occupancy taxes pursuant to part 14 of this chapter or an applicable private act, local tourism development zone business taxes pursuant to the Local Tourism Development Zone Business Tax Act, compiled in part 30 of this chapter, state sales and use taxes pursuant to chapter 6 of this title, local option sales and use taxes pursuant to chapter 6, part 7 of this title, or surcharges on any combination of tourist accommodation taxes or fees, hotel occupancy taxes, and local option sales and use taxes that under subdivisions (a)(1) and (a)(5) exceed a combined rate of twenty percent (20%) on hotels, motels, or other tourist accommodations subject to such taxes and surcharges.
(C) No local government may levy a surcharge on a business tax under subdivision (a)(2), a surcharge on a local rental car tax under subdivision (a)(4), or a surcharge on a residential development tax under subdivision (a)(6) that separately exceeds the rate of twenty percent (20%) of the current applicable rate of the business tax, local rental car tax, or residential development tax.
(D) No local government may levy a combination of a motor vehicle tax and a surcharge on a motor vehicle tax that under subdivision (a)(3) exceeds a combined amount of two hundred dollars ($200) on persons subject to such taxes and surcharges.
(h) Nothing in this part requires revenue from a surcharge levied pursuant to this part to be expended or distributed for school purposes.
Added by 2017 Tenn. Acts, ch. 181,s 27, eff. 4/26/2017.
Tenn. Code Ann. § 67-4-1408 — TN Code / Title 67 / Chapter 4 / Section 67-4-1408
Delinquent taxes - Interest and penalty
Status: in_force

(a) Taxes collected by an operator that are not remitted to the authorized collector on or before the due dates shall be delinquent. (b) An operator shall be liable for interest on such delinquent taxes from the due date at the rate of twelve percent (12%) per annum, and in addition, for the penalty of one percent (1%) for each month or fraction thereof such taxes are delinquent. Such interest and penalty shall become a part of the tax required to be remitted under this part. (c) Each occurrence of knowing refusal of an operator to collect or remit the tax or knowing refusal of a transient to pay the tax imposed is a Class A misdemeanor, punishable upon conviction by a fine to be imposed separately for each offense, not in excess of fifty dollars ($50.00). Each occurrence shall constitute a separate offense. As used in this subsection (c), "each occurrence" means each day. (d) Nothing in this section shall be construed to prevent the authorized collector of the tax from pursuing any civil remedy available to the collector by law, including issuing distress warrants and the seizure of assets, to collect any taxes due or delinquent under this part. Acts 1988, ch. 982, § 9; 1989, ch. 591, §§ 1, 6; 2003, ch. 322, §§ 1, 2.
(a) Taxes collected by an operator that are not remitted to the authorized collector on or before the due dates shall be delinquent.
(b) An operator shall be liable for interest on such delinquent taxes from the due date at the rate of twelve percent (12%) per annum, and in addition, for the penalty of one percent (1%) for each month or fraction thereof such taxes are delinquent. Such interest and penalty shall become a part of the tax required to be remitted under this part.
(c) Each occurrence of knowing refusal of an operator to collect or remit the tax or knowing refusal of a transient to pay the tax imposed is a Class A misdemeanor, punishable upon conviction by a fine to be imposed separately for each offense, not in excess of fifty dollars ($50.00). Each occurrence shall constitute a separate offense. As used in this subsection (c), "each occurrence" means each day.
(d) Nothing in this section shall be construed to prevent the authorized collector of the tax from pursuing any civil remedy available to the collector by law, including issuing distress warrants and the seizure of assets, to collect any taxes due or delinquent under this part.
Acts 1988, ch. 982, § 9; 1989, ch. 591, §§ 1, 6; 2003, ch. 322, §§ 1, 2.
Tenn. Code Ann. § 67-6-322 — TN Code / Title 67 / Chapter 6 / Section 67-6-322
Religious, educational, and charitable institutions - Energy resource recovery facilities
Status: in_force

(a) There is exempt from this chapter any sales or use tax upon tangible personal property, computer software, or taxable services sold, given, or donated to any: (1) Church, temple, synagogue or mosque; (2) University, including the Agricultural Foundation for Tennessee Tech, Inc.; (3) College; (4) School; (5) Orphanage; (6) Institution organized for the principal purpose of placing homeless children in foster homes; (7) Home for the aged; (8) Hospital; (9) Girls' club; (10) Boys' club; (11) Community health council; (12) Volunteer fire department; (13) Organ bank for transplantable tissue; (14) Organization whose primary objective is to promote the spiritual and recreational environment of members of the armed services of the United States, such as the United Service Organization as it is presently conducted; (15) Historical property owned by the state and operated by the historical commission or under the jurisdiction of the commission as authorized by § 4-11-108 ; (16) Nonprofit community blood bank; (17) Senior citizen service centers that meet the standards set by the department of disability and aging for eligibility to receive state funds; or (18) Nonprofit corporation whose primary function involves the annual organization, promotion, and sponsorship of a statewide talent and beauty pageant in which contestants compete for scholarships, awarded by such nonprofit corporation, as well as for the opportunity of being Tennessee's representative and contestant in an annual nationwide talent and beauty pageant with which such nonprofit corporation is affiliated. (b) In addition to the exempt institutions, organizations and historical properties described in subsection (a), there are also exempt such other institutions and organizations that have received a determination of exemption from the internal revenue service under the Internal Revenue Code § 501(c)(3), (c)(5) labor organizations, (c)(13) not-for-profit cemetery companies, and (c)(19) ( 26 U.S.C. § 501(c)(3), (5), (13) and (19) , respectively), and that are currently operating under it, and any war-time era veterans' organization that has received a determination of exemption from the internal revenue service under the Internal Revenue Code § 501(c)(4) ( 26 U.S.C. § 501(c)(4) ), and that is chartered by the United States congress. The exemption provided for herein does not apply to purchases of bingo cards or equipment by such organizations. (c) Any exemption granted under subsection (a) or (b) shall be limited to such institutions, organizations or historical properties that are not organized or operated for profit, and no part of the net earnings of which inures to the benefit of any private shareholder or individual. (d) Any exemption granted under subsections (a)-(c) shall only apply to sales, gifts, or donations made directly to the exempt institution, organization or historical property. There shall be no exemption upon sales, gifts, or donations made to an independent contractor with any such exempt institution, organization or historical property. (e) No dealer shall sell, give or donate, and no user shall use, any tangible personal property under the claim that the tangible personal property is exempt from the sales or use tax levied by this chapter, where the exemption from taxation is claimed because the vendee or user is an educational, religious or charitable institution or organization or historical property and is entitled to an exemption as such institution or organization or historical property under subsections (a)-(d), unless the vendee or user shall have issued to it by the commissioner an exemption certificate declaring that such institution or organization or historical property is entitled to the exemption provided for by subsections (a)-(d); provided, that, in the case of a sale to a person who is not a resident or domiciliary of Tennessee, an exemption certificate issued by the commissioner is not required, if the dealer shall instead receive from such person a copy of a current and valid exemption from federal taxation under 26 U.S.C. § 501(c)(3) . Persons who have obtained an exemption certificate issued by the commissioner shall provide their vendors with a copy of the certificate or a fully completed streamlined sales tax certificate of exemption, which must include the exemption account number included on the certificate issued by the commissioner. The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption. In the case of a sale to a person who is not a resident or domiciliary of Tennessee, an exemption certificate issued by the commissioner is not required, if the dealer shall instead receive from such person a copy of a current and valid exemption from federal taxation under 26 U.S.C. § 501(c)(3) . The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption. (f) The commissioner is authorized to make final determination after hearing, if demanded, as to whether any institution or organization or historical property is entitled to the benefit of the exemption established by subsections (a)-(d). The commissioner is authorized to issue exemption certificates to institutions and organizations and historical properties that, in the commissioner's judgment, are entitled thereto. (g) No county having a metropolitan form of government is authorized under this chapter to levy any tax on the sale, purchase, use, consumption or distribution of steam and chilled water produced and distributed by an energy resource recovery facility operated in a county with a metropolitan form of government. (h) No tax exemption as permitted by this section applies to the purchase of bingo materials or supplies or equipment or cards. (i) There is also exempt from this chapter any sales or use tax upon tangible personal property or taxable services sold, given, or donated to any Tennessee historic property preservation or rehabilitation entity as defined in § 67-4-2004 . This exemption is subject to subsections (d), (e), and (f). Amended by 2024 Tenn. Acts, ch. 688,s 152, eff. 7/1/2024. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 1949, ch. 110, § 1; 1949, ch. 237, § 1; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1967, ch. 364, § 1; 1967, ch. 369, § 1; 1968, ch. 531, § 1; 1973, ch. 263, § 1; 1975, ch. 125, § 1; 1975, ch. 270, §§ 1, 2; 1975, ch. 290, § 1; 1976, ch. 619, § 1; 1976, ch. 684, § 1; 1976, ch. 791, § 1; 1977, ch. 97, §§ 1, 2; 1977, ch. 125, § 1; 1979, ch. 63, §§ 1-4; 1979, ch. 168, § 1; T.C.A. (orig. ed.), § 67-3014; Acts 1984, ch. 779, § 1; 1985, ch. 389, § 1; 1985, ch. 436, §§ 1-4; 1986, ch. 687, § 2; 1986, ch. 872, § 1; 1996, ch. 1001, § 1; 1997 , ch. 212, § 1; 2003 , ch. 357, § 43; 2004, ch. 812, § 2; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 4; 2007 , ch. 602, §§ 51, 150; 2008 , ch. 1106, § 10; 2009 , ch. 530, § 35; 2010 , ch. 1134, § 2; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
(a) There is exempt from this chapter any sales or use tax upon tangible personal property, computer software, or taxable services sold, given, or donated to any: (1) Church, temple, synagogue or mosque; (2) University, including the Agricultural Foundation for Tennessee Tech, Inc.; (3) College; (4) School; (5) Orphanage; (6) Institution organized for the principal purpose of placing homeless children in foster homes; (7) Home for the aged; (8) Hospital; (9) Girls' club; (10) Boys' club; (11) Community health council; (12) Volunteer fire department; (13) Organ bank for transplantable tissue; (14) Organization whose primary objective is to promote the spiritual and recreational environment of members of the armed services of the United States, such as the United Service Organization as it is presently conducted; (15) Historical property owned by the state and operated by the historical commission or under the jurisdiction of the commission as authorized by § 4-11-108 ; (16) Nonprofit community blood bank; (17) Senior citizen service centers that meet the standards set by the department of disability and aging for eligibility to receive state funds; or (18) Nonprofit corporation whose primary function involves the annual organization, promotion, and sponsorship of a statewide talent and beauty pageant in which contestants compete for scholarships, awarded by such nonprofit corporation, as well as for the opportunity of being Tennessee's representative and contestant in an annual nationwide talent and beauty pageant with which such nonprofit corporation is affiliated.
(1) Church, temple, synagogue or mosque;
(2) University, including the Agricultural Foundation for Tennessee Tech, Inc.;
(3) College;
(4) School;
(5) Orphanage;
(6) Institution organized for the principal purpose of placing homeless children in foster homes;
(7) Home for the aged;
(8) Hospital;
(9) Girls' club;
(10) Boys' club;
(11) Community health council;
(12) Volunteer fire department;
(13) Organ bank for transplantable tissue;
(14) Organization whose primary objective is to promote the spiritual and recreational environment of members of the armed services of the United States, such as the United Service Organization as it is presently conducted;
(15) Historical property owned by the state and operated by the historical commission or under the jurisdiction of the commission as authorized by § 4-11-108 ;
(16) Nonprofit community blood bank;
(17) Senior citizen service centers that meet the standards set by the department of disability and aging for eligibility to receive state funds; or
(18) Nonprofit corporation whose primary function involves the annual organization, promotion, and sponsorship of a statewide talent and beauty pageant in which contestants compete for scholarships, awarded by such nonprofit corporation, as well as for the opportunity of being Tennessee's representative and contestant in an annual nationwide talent and beauty pageant with which such nonprofit corporation is affiliated.
(b) In addition to the exempt institutions, organizations and historical properties described in subsection (a), there are also exempt such other institutions and organizations that have received a determination of exemption from the internal revenue service under the Internal Revenue Code § 501(c)(3), (c)(5) labor organizations, (c)(13) not-for-profit cemetery companies, and (c)(19) ( 26 U.S.C. § 501(c)(3), (5), (13) and (19) , respectively), and that are currently operating under it, and any war-time era veterans' organization that has received a determination of exemption from the internal revenue service under the Internal Revenue Code § 501(c)(4) ( 26 U.S.C. § 501(c)(4) ), and that is chartered by the United States congress. The exemption provided for herein does not apply to purchases of bingo cards or equipment by such organizations.
(c) Any exemption granted under subsection (a) or (b) shall be limited to such institutions, organizations or historical properties that are not organized or operated for profit, and no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(d) Any exemption granted under subsections (a)-(c) shall only apply to sales, gifts, or donations made directly to the exempt institution, organization or historical property. There shall be no exemption upon sales, gifts, or donations made to an independent contractor with any such exempt institution, organization or historical property.
(e) No dealer shall sell, give or donate, and no user shall use, any tangible personal property under the claim that the tangible personal property is exempt from the sales or use tax levied by this chapter, where the exemption from taxation is claimed because the vendee or user is an educational, religious or charitable institution or organization or historical property and is entitled to an exemption as such institution or organization or historical property under subsections (a)-(d), unless the vendee or user shall have issued to it by the commissioner an exemption certificate declaring that such institution or organization or historical property is entitled to the exemption provided for by subsections (a)-(d); provided, that, in the case of a sale to a person who is not a resident or domiciliary of Tennessee, an exemption certificate issued by the commissioner is not required, if the dealer shall instead receive from such person a copy of a current and valid exemption from federal taxation under 26 U.S.C. § 501(c)(3) . Persons who have obtained an exemption certificate issued by the commissioner shall provide their vendors with a copy of the certificate or a fully completed streamlined sales tax certificate of exemption, which must include the exemption account number included on the certificate issued by the commissioner. The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption. In the case of a sale to a person who is not a resident or domiciliary of Tennessee, an exemption certificate issued by the commissioner is not required, if the dealer shall instead receive from such person a copy of a current and valid exemption from federal taxation under 26 U.S.C. § 501(c)(3) . The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption.
(f) The commissioner is authorized to make final determination after hearing, if demanded, as to whether any institution or organization or historical property is entitled to the benefit of the exemption established by subsections (a)-(d). The commissioner is authorized to issue exemption certificates to institutions and organizations and historical properties that, in the commissioner's judgment, are entitled thereto.
(g) No county having a metropolitan form of government is authorized under this chapter to levy any tax on the sale, purchase, use, consumption or distribution of steam and chilled water produced and distributed by an energy resource recovery facility operated in a county with a metropolitan form of government.
(h) No tax exemption as permitted by this section applies to the purchase of bingo materials or supplies or equipment or cards.
(i) There is also exempt from this chapter any sales or use tax upon tangible personal property or taxable services sold, given, or donated to any Tennessee historic property preservation or rehabilitation entity as defined in § 67-4-2004 . This exemption is subject to subsections (d), (e), and (f).
Amended by 2024 Tenn. Acts, ch. 688,s 152, eff. 7/1/2024.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1949, ch. 110, § 1; 1949, ch. 237, § 1; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1967, ch. 364, § 1; 1967, ch. 369, § 1; 1968, ch. 531, § 1; 1973, ch. 263, § 1; 1975, ch. 125, § 1; 1975, ch. 270, §§ 1, 2; 1975, ch. 290, § 1; 1976, ch. 619, § 1; 1976, ch. 684, § 1; 1976, ch. 791, § 1; 1977, ch. 97, §§ 1, 2; 1977, ch. 125, § 1; 1979, ch. 63, §§ 1-4; 1979, ch. 168, § 1; T.C.A. (orig. ed.), § 67-3014; Acts 1984, ch. 779, § 1; 1985, ch. 389, § 1; 1985, ch. 436, §§ 1-4; 1986, ch. 687, § 2; 1986, ch. 872, § 1; 1996, ch. 1001, § 1; 1997 , ch. 212, § 1; 2003 , ch. 357, § 43; 2004, ch. 812, § 2; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 4; 2007 , ch. 602, §§ 51, 150; 2008 , ch. 1106, § 10; 2009 , ch. 530, § 35; 2010 , ch. 1134, § 2; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.