Tenn. Code Ann. § 67-4-602 — TN Code / Title 67 / Chapter 4 / Section 67-4-602
Tax imposed
Status: in_force

(a) There is levied a privilege tax on litigation instituted in this state, of twenty-nine dollars and fifty cents ($29.50) on all criminal charges, upon conviction or by order. (b) There is levied a privilege tax on litigation of twenty-three dollars and seventy-five cents ($23.75) in all civil cases in this state in chancery court, circuit court, probate court, general sessions court when exercising state court jurisdiction, or in any other court exercising state court jurisdiction in a civil case in this state other than the court of appeals or the supreme court. When a general sessions court is exercising state court jurisdiction, except with regard to cases in juvenile court, there is levied an additional privilege tax of one dollar ($1.00). (c) There is levied a privilege tax on litigation of seventeen dollars and seventy-five cents ($17.75) in all civil cases in this state in general sessions court, when not exercising state court jurisdiction. (d) There is levied a privilege tax on litigation of thirteen dollars and seventy-five cents ($13.75) in all civil cases in this state in the court of appeals or the supreme court. (e) In all civil cases in municipal courts in this state, the clerk of the court shall collect a litigation tax in accordance with § 16-18-305 . When a municipal court is exercising general sessions jurisdiction, the clerk of the court shall collect a privilege tax on litigation in those cases that is the same as the tax collected by other general sessions courts in comparable cases. (f) (1) In addition to any other tax imposed by this chapter, there is levied a privilege tax on litigation of three dollars ($3.00) on all criminal charges, upon conviction or by order, instituted in the general sessions court in any county having a population of not less than three hundred nineteen thousand six hundred twenty-five (319,625), nor more than three hundred nineteen thousand seven hundred twenty-five (319,725), according to the 1980 federal census or any subsequent federal census. Notwithstanding the apportionment provisions of § 67-4-606 , each levy of this tax shall be paid into the office of the county clerk of such county, with the proceeds to be credited to a separate reserve account in the county fund. The proceeds shall be disbursed to expand the use of the appropriate law enforcement officers for walking patrols within public housing subdivisions, and in localities within such county that traditionally experience greater incidence of crime. The proceeds may also be used by the respective police department to fund police cadet programs conducted by such department, in localities within such county that traditionally experience greater incidence of crime. (2) Five percent (5%) of the proceeds collected under subdivision (f)(1) shall be retained by the office of the county clerk collecting the tax, for the purpose of effectuating this subsection (f). (g) (1) In addition to any other tax levied by this chapter, there is levied an additional privilege tax on litigation of one dollar ($1.00) on all criminal charges, upon conviction or by order, instituted in any state or county court, for any violation of title 55, chapter 8, or for a violation of any ordinance governing use of public parking space. (2) Notwithstanding this chapter or any private act or resolution of a county legislative body to the contrary, no litigation taxes shall apply to any charge prosecuted for an offense under § 55-8-188 . (h) (1) There is imposed an additional privilege tax on litigation of one dollar ($1.00) on all criminal charges, upon conviction or by order, instituted in any state or general sessions court. Effective July 1, 2012, the privilege tax on litigation imposed by this subdivision (h)(1) is increased in the amount of two dollars ($2.00), for a total of three dollars ($3.00), which shall be deposited to the statewide automated victim information and notification system fund created by subdivision (h)(2). (2) (A) There is created a special account in the state treasury to be known as the statewide automated victim information and notification system fund, referred to as the victim notification fund in this section. (B) Notwithstanding the apportionment of revenue formula in § 67-4-606 , proceeds from the privilege tax on litigation imposed by subdivision (h)(1) must be deposited in the victim notification fund. (3) Moneys in the victim notification fund may be invested by the state treasurer in accordance with § 9-4-603 . (4) Notwithstanding any law to the contrary, interest accruing on investments and deposits of the victim notification fund shall be credited to the fund, shall not revert to the general fund and shall be carried forward into the subsequent fiscal year. (5) Any balance remaining unexpended at the end of a fiscal year in the victim notification fund shall not revert to the general fund but shall be carried forward into the subsequent fiscal year. (6) Money in the victim notification fund may be expended only in accordance with annual appropriations approved by the general assembly and in accordance with § 40-38-505 . (i) The privilege taxes imposed by § 40-24-107 are deemed litigation taxes, collectible by the respective court clerks as otherwise provided in § 67-4-603 , and subject to apportionment according to § 67-4-606 ; however, the designation of these taxes as litigation taxes shall not change the clerk's fee provided for in § 40-24-107 , nor shall the designation of the taxes as litigation taxes alter the priority of collection or distribution of monies collected by the clerk in cases where these taxes are levied. (j) The privilege tax imposed by § 39-13-708 , after deduction for administrative costs under § 39-13-708(c)(1) , is deemed a litigation tax, collectible by the respective court clerks, as otherwise provided in § 67-4-603 , and subject to apportionment according to § 67-4-606 ; however, the designation of these taxes as litigation taxes shall not change the clerk's fee provided for in § 39-13-708(c)(1) , nor shall the designation of the taxes as litigation taxes alter the priority of collection or distribution of monies collected by the clerk in cases where these taxes are levied. (k) (1) In addition to any other tax imposed by this chapter, there is levied a privilege tax on litigation of two dollars ($2.00) on all criminal charges, upon conviction or by order, instituted in the general sessions court of any county served by a judicial commissioner. (2) (A) There is created a special account in the state treasury to be known as the judicial commissioner continuing education account, referred to as the judicial commissioner fund in this subsection (k). (B) Notwithstanding the apportionment of revenue formula in § 67-4-606 , there shall be deposited in the judicial commissioner fund proceeds from the two-dollar privilege tax on litigation imposed by subdivision (k)(1). (3) Moneys in the judicial commissioner fund may be invested by the state treasurer in accordance with § 9-4-603 . (4) Notwithstanding any law to the contrary, interest accruing on investments and deposits of the judicial commissioner fund shall be credited to the fund, shall not revert to the general fund and shall be carried forward into the subsequent fiscal year. (5) Any balance remaining unexpended at the end of a fiscal year in the judicial commissioner fund shall not revert to the general fund but shall be carried forward into the subsequent fiscal year. (6) Moneys in the judicial commissioner fund may be expended only in accordance with annual appropriations approved by the general assembly for the purposes described in § 40-1-111(f)(7) . (l) Every person from whom the clerks of the various courts are required to collect the tax imposed by this section shall be liable for the tax imposed by this section. Amended by 2019 Tenn. Acts, ch. 261, s 2, eff. 4/30/2019. Amended by 2016 Tenn. Acts, ch. 531, s 1, eff. 2/1/2016. Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 1986, ch. 873, § 1; 1988, ch. 1024, § 1; 1989, ch. 546, §§ 1, 2; 1992, ch. 529, § 7; 1995, ch. 550, § 1; 1998, ch. 901, § 1; 1999, ch. 502, § 1; 2000, ch. 770, § 1; 2000, ch. 845, § 1; 2001, ch. 454, §§ 5 - 8; 2004, ch. 914, § 6(g); 2005, ch. 429, § 24; 2006, ch. 1019, §§ 46, 47; 2009 , ch. 488, § 1; 2012, ch. 1052, §§ 2, 3; 2012, ch. 1056, § 1.
(a) There is levied a privilege tax on litigation instituted in this state, of twenty-nine dollars and fifty cents ($29.50) on all criminal charges, upon conviction or by order.
(b) There is levied a privilege tax on litigation of twenty-three dollars and seventy-five cents ($23.75) in all civil cases in this state in chancery court, circuit court, probate court, general sessions court when exercising state court jurisdiction, or in any other court exercising state court jurisdiction in a civil case in this state other than the court of appeals or the supreme court. When a general sessions court is exercising state court jurisdiction, except with regard to cases in juvenile court, there is levied an additional privilege tax of one dollar ($1.00).
(c) There is levied a privilege tax on litigation of seventeen dollars and seventy-five cents ($17.75) in all civil cases in this state in general sessions court, when not exercising state court jurisdiction.
(d) There is levied a privilege tax on litigation of thirteen dollars and seventy-five cents ($13.75) in all civil cases in this state in the court of appeals or the supreme court.
(e) In all civil cases in municipal courts in this state, the clerk of the court shall collect a litigation tax in accordance with § 16-18-305 . When a municipal court is exercising general sessions jurisdiction, the clerk of the court shall collect a privilege tax on litigation in those cases that is the same as the tax collected by other general sessions courts in comparable cases.
(f) (1) In addition to any other tax imposed by this chapter, there is levied a privilege tax on litigation of three dollars ($3.00) on all criminal charges, upon conviction or by order, instituted in the general sessions court in any county having a population of not less than three hundred nineteen thousand six hundred twenty-five (319,625), nor more than three hundred nineteen thousand seven hundred twenty-five (319,725), according to the 1980 federal census or any subsequent federal census. Notwithstanding the apportionment provisions of § 67-4-606 , each levy of this tax shall be paid into the office of the county clerk of such county, with the proceeds to be credited to a separate reserve account in the county fund. The proceeds shall be disbursed to expand the use of the appropriate law enforcement officers for walking patrols within public housing subdivisions, and in localities within such county that traditionally experience greater incidence of crime. The proceeds may also be used by the respective police department to fund police cadet programs conducted by such department, in localities within such county that traditionally experience greater incidence of crime. (2) Five percent (5%) of the proceeds collected under subdivision (f)(1) shall be retained by the office of the county clerk collecting the tax, for the purpose of effectuating this subsection (f).
(1) In addition to any other tax imposed by this chapter, there is levied a privilege tax on litigation of three dollars ($3.00) on all criminal charges, upon conviction or by order, instituted in the general sessions court in any county having a population of not less than three hundred nineteen thousand six hundred twenty-five (319,625), nor more than three hundred nineteen thousand seven hundred twenty-five (319,725), according to the 1980 federal census or any subsequent federal census. Notwithstanding the apportionment provisions of § 67-4-606 , each levy of this tax shall be paid into the office of the county clerk of such county, with the proceeds to be credited to a separate reserve account in the county fund. The proceeds shall be disbursed to expand the use of the appropriate law enforcement officers for walking patrols within public housing subdivisions, and in localities within such county that traditionally experience greater incidence of crime. The proceeds may also be used by the respective police department to fund police cadet programs conducted by such department, in localities within such county that traditionally experience greater incidence of crime.
(2) Five percent (5%) of the proceeds collected under subdivision (f)(1) shall be retained by the office of the county clerk collecting the tax, for the purpose of effectuating this subsection (f).
(g) (1) In addition to any other tax levied by this chapter, there is levied an additional privilege tax on litigation of one dollar ($1.00) on all criminal charges, upon conviction or by order, instituted in any state or county court, for any violation of title 55, chapter 8, or for a violation of any ordinance governing use of public parking space. (2) Notwithstanding this chapter or any private act or resolution of a county legislative body to the contrary, no litigation taxes shall apply to any charge prosecuted for an offense under § 55-8-188 .
(1) In addition to any other tax levied by this chapter, there is levied an additional privilege tax on litigation of one dollar ($1.00) on all criminal charges, upon conviction or by order, instituted in any state or county court, for any violation of title 55, chapter 8, or for a violation of any ordinance governing use of public parking space.
(2) Notwithstanding this chapter or any private act or resolution of a county legislative body to the contrary, no litigation taxes shall apply to any charge prosecuted for an offense under § 55-8-188 .
(h) (1) There is imposed an additional privilege tax on litigation of one dollar ($1.00) on all criminal charges, upon conviction or by order, instituted in any state or general sessions court. Effective July 1, 2012, the privilege tax on litigation imposed by this subdivision (h)(1) is increased in the amount of two dollars ($2.00), for a total of three dollars ($3.00), which shall be deposited to the statewide automated victim information and notification system fund created by subdivision (h)(2). (2) (A) There is created a special account in the state treasury to be known as the statewide automated victim information and notification system fund, referred to as the victim notification fund in this section. (B) Notwithstanding the apportionment of revenue formula in § 67-4-606 , proceeds from the privilege tax on litigation imposed by subdivision (h)(1) must be deposited in the victim notification fund. (3) Moneys in the victim notification fund may be invested by the state treasurer in accordance with § 9-4-603 . (4) Notwithstanding any law to the contrary, interest accruing on investments and deposits of the victim notification fund shall be credited to the fund, shall not revert to the general fund and shall be carried forward into the subsequent fiscal year. (5) Any balance remaining unexpended at the end of a fiscal year in the victim notification fund shall not revert to the general fund but shall be carried forward into the subsequent fiscal year. (6) Money in the victim notification fund may be expended only in accordance with annual appropriations approved by the general assembly and in accordance with § 40-38-505 .
(1) There is imposed an additional privilege tax on litigation of one dollar ($1.00) on all criminal charges, upon conviction or by order, instituted in any state or general sessions court. Effective July 1, 2012, the privilege tax on litigation imposed by this subdivision (h)(1) is increased in the amount of two dollars ($2.00), for a total of three dollars ($3.00), which shall be deposited to the statewide automated victim information and notification system fund created by subdivision (h)(2).
(2) (A) There is created a special account in the state treasury to be known as the statewide automated victim information and notification system fund, referred to as the victim notification fund in this section. (B) Notwithstanding the apportionment of revenue formula in § 67-4-606 , proceeds from the privilege tax on litigation imposed by subdivision (h)(1) must be deposited in the victim notification fund.
(A) There is created a special account in the state treasury to be known as the statewide automated victim information and notification system fund, referred to as the victim notification fund in this section.
(B) Notwithstanding the apportionment of revenue formula in § 67-4-606 , proceeds from the privilege tax on litigation imposed by subdivision (h)(1) must be deposited in the victim notification fund.
(3) Moneys in the victim notification fund may be invested by the state treasurer in accordance with § 9-4-603 .
(4) Notwithstanding any law to the contrary, interest accruing on investments and deposits of the victim notification fund shall be credited to the fund, shall not revert to the general fund and shall be carried forward into the subsequent fiscal year.
(5) Any balance remaining unexpended at the end of a fiscal year in the victim notification fund shall not revert to the general fund but shall be carried forward into the subsequent fiscal year.
(6) Money in the victim notification fund may be expended only in accordance with annual appropriations approved by the general assembly and in accordance with § 40-38-505 .
(i) The privilege taxes imposed by § 40-24-107 are deemed litigation taxes, collectible by the respective court clerks as otherwise provided in § 67-4-603 , and subject to apportionment according to § 67-4-606 ; however, the designation of these taxes as litigation taxes shall not change the clerk's fee provided for in § 40-24-107 , nor shall the designation of the taxes as litigation taxes alter the priority of collection or distribution of monies collected by the clerk in cases where these taxes are levied.
(j) The privilege tax imposed by § 39-13-708 , after deduction for administrative costs under § 39-13-708(c)(1) , is deemed a litigation tax, collectible by the respective court clerks, as otherwise provided in § 67-4-603 , and subject to apportionment according to § 67-4-606 ; however, the designation of these taxes as litigation taxes shall not change the clerk's fee provided for in § 39-13-708(c)(1) , nor shall the designation of the taxes as litigation taxes alter the priority of collection or distribution of monies collected by the clerk in cases where these taxes are levied.
(k) (1) In addition to any other tax imposed by this chapter, there is levied a privilege tax on litigation of two dollars ($2.00) on all criminal charges, upon conviction or by order, instituted in the general sessions court of any county served by a judicial commissioner. (2) (A) There is created a special account in the state treasury to be known as the judicial commissioner continuing education account, referred to as the judicial commissioner fund in this subsection (k). (B) Notwithstanding the apportionment of revenue formula in § 67-4-606 , there shall be deposited in the judicial commissioner fund proceeds from the two-dollar privilege tax on litigation imposed by subdivision (k)(1). (3) Moneys in the judicial commissioner fund may be invested by the state treasurer in accordance with § 9-4-603 . (4) Notwithstanding any law to the contrary, interest accruing on investments and deposits of the judicial commissioner fund shall be credited to the fund, shall not revert to the general fund and shall be carried forward into the subsequent fiscal year. (5) Any balance remaining unexpended at the end of a fiscal year in the judicial commissioner fund shall not revert to the general fund but shall be carried forward into the subsequent fiscal year. (6) Moneys in the judicial commissioner fund may be expended only in accordance with annual appropriations approved by the general assembly for the purposes described in § 40-1-111(f)(7) .
(1) In addition to any other tax imposed by this chapter, there is levied a privilege tax on litigation of two dollars ($2.00) on all criminal charges, upon conviction or by order, instituted in the general sessions court of any county served by a judicial commissioner.
(2) (A) There is created a special account in the state treasury to be known as the judicial commissioner continuing education account, referred to as the judicial commissioner fund in this subsection (k). (B) Notwithstanding the apportionment of revenue formula in § 67-4-606 , there shall be deposited in the judicial commissioner fund proceeds from the two-dollar privilege tax on litigation imposed by subdivision (k)(1).
(A) There is created a special account in the state treasury to be known as the judicial commissioner continuing education account, referred to as the judicial commissioner fund in this subsection (k).
(B) Notwithstanding the apportionment of revenue formula in § 67-4-606 , there shall be deposited in the judicial commissioner fund proceeds from the two-dollar privilege tax on litigation imposed by subdivision (k)(1).
(3) Moneys in the judicial commissioner fund may be invested by the state treasurer in accordance with § 9-4-603 .
(4) Notwithstanding any law to the contrary, interest accruing on investments and deposits of the judicial commissioner fund shall be credited to the fund, shall not revert to the general fund and shall be carried forward into the subsequent fiscal year.
(5) Any balance remaining unexpended at the end of a fiscal year in the judicial commissioner fund shall not revert to the general fund but shall be carried forward into the subsequent fiscal year.
(6) Moneys in the judicial commissioner fund may be expended only in accordance with annual appropriations approved by the general assembly for the purposes described in § 40-1-111(f)(7) .
(l) Every person from whom the clerks of the various courts are required to collect the tax imposed by this section shall be liable for the tax imposed by this section.
Amended by 2019 Tenn. Acts, ch. 261, s 2, eff. 4/30/2019.
Amended by 2016 Tenn. Acts, ch. 531, s 1, eff. 2/1/2016.
Acts 1981, ch. 488, § 1; 1982, ch. 725, § 1; 1983, ch. 426, § 1; 1983, ch. 449, §§ 1, 2, 4; T.C.A., § 67-4102, Item J; Acts 1986, ch. 873, § 1; 1988, ch. 1024, § 1; 1989, ch. 546, §§ 1, 2; 1992, ch. 529, § 7; 1995, ch. 550, § 1; 1998, ch. 901, § 1; 1999, ch. 502, § 1; 2000, ch. 770, § 1; 2000, ch. 845, § 1; 2001, ch. 454, §§ 5 - 8; 2004, ch. 914, § 6(g); 2005, ch. 429, § 24; 2006, ch. 1019, §§ 46, 47; 2009 , ch. 488, § 1; 2012, ch. 1052, §§ 2, 3; 2012, ch. 1056, § 1.
Tenn. Code Ann. § 67-3-816 — TN Code / Title 67 / Chapter 3 / Section 67-3-816
Inspections
Status: in_force

(a) In addition to any general authority to investigate for violations of this chapter, the commissioner and the commissioner's designees are hereby authorized to inspect any motor vehicle to ascertain whether the fuel supply tank contains dyed diesel fuel or diesel fuel contaminated with dye. (b) The commissioner may assess a civil penalty of one thousand dollars ($1,000) against a person who refuses to allow the inspection. For subsequent refusals, the penalty shall be multiplied by the total number of separate refusals by that person. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1916.
(a) In addition to any general authority to investigate for violations of this chapter, the commissioner and the commissioner's designees are hereby authorized to inspect any motor vehicle to ascertain whether the fuel supply tank contains dyed diesel fuel or diesel fuel contaminated with dye.
(b) The commissioner may assess a civil penalty of one thousand dollars ($1,000) against a person who refuses to allow the inspection. For subsequent refusals, the penalty shall be multiplied by the total number of separate refusals by that person.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1916.
Tenn. Code Ann. § 67-4-211 — TN Code / Title 67 / Chapter 4 / Section 67-4-211
Failure of collector to enforce law - Penalty
Status: in_force

(a) Any county clerk or other collecting officer who willfully or negligently fails to carry out parts 2-6 of this chapter or any law imposing a tax on the privilege of litigation in the various courts of this state by making an incorrect assessment, or failing in any way, either in person or by agent, to faithfully enforce such parts shall forfeit in each case the sum of two hundred fifty dollars ($250) to the state of Tennessee, and shall be subject to ouster proceedings. (b) On complaint of the commissioner, this section shall be enforced by the attorney general and reporter in any manner permitted by law. Acts 1937, ch. 108, art. 3, § 12; C. Supp. 1950, § 1248.15 (Williams, § 1248.142f); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 15; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-4309.
(a) Any county clerk or other collecting officer who willfully or negligently fails to carry out parts 2-6 of this chapter or any law imposing a tax on the privilege of litigation in the various courts of this state by making an incorrect assessment, or failing in any way, either in person or by agent, to faithfully enforce such parts shall forfeit in each case the sum of two hundred fifty dollars ($250) to the state of Tennessee, and shall be subject to ouster proceedings.
(b) On complaint of the commissioner, this section shall be enforced by the attorney general and reporter in any manner permitted by law.
Acts 1937, ch. 108, art. 3, § 12; C. Supp. 1950, § 1248.15 (Williams, § 1248.142f); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, § 15; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 67-4309.
Tenn. Code Ann. § 67-5-211 — TN Code / Title 67 / Chapter 5 / Section 67-5-211
Charter or contract exemptions
Status: in_force

(a) All property protected by valid charter or contract exemption shall be exempt from taxation. (b) This title shall not be so construed, and shall not so operate, as to exonerate and release from taxation any company or corporation whose charter exempts stock and shares thereof from taxation; but it is enacted that in all cases where such stock is exempted, such company or corporation shall be assessed in such way as may be lawful; and in all cases in which, by the terms or legal effect of the charter, the shares of stock in any corporation are wholly or partially exempt from taxation, or in which a rate of taxation on the shares of the stock is fixed and prescribed, and declared to be in lieu of all other taxes for state, county, and municipal purposes, there shall be assessed and levied a tax, at a rate uniform with the rate levied upon other taxable property, upon the capital stock of such corporation, the value of which capital stock shall be fixed and returned to the assessor as being equal to the aggregate and not less than the actual cash value of all shares of stock in such corporation, including the net surplus; provided, that, where the state has provided in the charter of any such corporation or company that it shall pay a stated percent on each share of stock subscribed annually to the state, which shall be in lieu of all other taxes, it shall be entitled annually to a credit therefor, upon its assessment of its capital stock as provided in this section. This subsection (b) shall not apply so as to prescribe that the capital stock of any such company or corporation shall be assessed and taxes collected upon such assessment for municipal purposes, when the supreme court has, in a suit for the collection of such taxes, adjudged that the capital stock of a corporation was exempt from the payment of them by virtue of its charter. Acts 1973, ch. 226, § 5; T.C.A., §§ 67-402, 67-512.
(a) All property protected by valid charter or contract exemption shall be exempt from taxation.
(b) This title shall not be so construed, and shall not so operate, as to exonerate and release from taxation any company or corporation whose charter exempts stock and shares thereof from taxation; but it is enacted that in all cases where such stock is exempted, such company or corporation shall be assessed in such way as may be lawful; and in all cases in which, by the terms or legal effect of the charter, the shares of stock in any corporation are wholly or partially exempt from taxation, or in which a rate of taxation on the shares of the stock is fixed and prescribed, and declared to be in lieu of all other taxes for state, county, and municipal purposes, there shall be assessed and levied a tax, at a rate uniform with the rate levied upon other taxable property, upon the capital stock of such corporation, the value of which capital stock shall be fixed and returned to the assessor as being equal to the aggregate and not less than the actual cash value of all shares of stock in such corporation, including the net surplus; provided, that, where the state has provided in the charter of any such corporation or company that it shall pay a stated percent on each share of stock subscribed annually to the state, which shall be in lieu of all other taxes, it shall be entitled annually to a credit therefor, upon its assessment of its capital stock as provided in this section. This subsection (b) shall not apply so as to prescribe that the capital stock of any such company or corporation shall be assessed and taxes collected upon such assessment for municipal purposes, when the supreme court has, in a suit for the collection of such taxes, adjudged that the capital stock of a corporation was exempt from the payment of them by virtue of its charter.
Acts 1973, ch. 226, § 5; T.C.A., §§ 67-402, 67-512.
Tenn. Code Ann. § 67-5-219 — TN Code / Title 67 / Chapter 5 / Section 67-5-219
Airport runways and aprons
Status: in_force

There is exempt from the property tax so much of the real property of private public use airports as is shown to be used for airport runways and aprons. For the purposes of this section, such runways and aprons shall be deemed to be property used exclusively for public or corporation purposes. Acts 1978, ch. 680, § 1; T.C.A., § 67-522; Acts 1984, ch. 815, § 1.
There is exempt from the property tax so much of the real property of private public use airports as is shown to be used for airport runways and aprons. For the purposes of this section, such runways and aprons shall be deemed to be property used exclusively for public or corporation purposes.
Acts 1978, ch. 680, § 1; T.C.A., § 67-522; Acts 1984, ch. 815, § 1.
Tenn. Code Ann. § 67-4-204 — TN Code / Title 67 / Chapter 4 / Section 67-4-204
Tax additional to other privilege taxes
Status: in_force

Any tax imposed by parts 2-6 of this chapter shall not be held to supersede any other privilege tax imposed upon such taxpayer or occupation by any other section of the code. Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1 (Williams, § 1248.7); T.C.A. (orig. ed.), § 67-4008.
Any tax imposed by parts 2-6 of this chapter shall not be held to supersede any other privilege tax imposed upon such taxpayer or occupation by any other section of the code.
Acts 1937, ch. 108, art. 1, § 1; C. Supp. 1950, § 1248.1 (Williams, § 1248.7); T.C.A. (orig. ed.), § 67-4008.
Tenn. Code Ann. § 67-8-601 — TN Code / Title 67 / Chapter 8 / Section 67-8-601
Short title
Status: in_force

This part shall be known and may be cited as the "Generation-Skipping Transfer Tax Law." Acts 1978, ch. 731, § 12; T.C.A., § 67-6101.
This part shall be known and may be cited as the "Generation-Skipping Transfer Tax Law."
Acts 1978, ch. 731, § 12; T.C.A., § 67-6101.
Tenn. Code Ann. § 67-5-2203 — TN Code / Title 67 / Chapter 5 / Section 67-5-2203
Residence not subject to receivership
Status: in_force

This part does not apply to any property that is occupied by the owner as the owner's residence, including any farm connected with such residence and cultivated by the owner. Acts 1941, ch. 19, § 9; C. Supp. 1950, § 1789.15 (Williams, § 1789.9); T.C.A. (orig. ed.), § 67-1903.
This part does not apply to any property that is occupied by the owner as the owner's residence, including any farm connected with such residence and cultivated by the owner.
Acts 1941, ch. 19, § 9; C. Supp. 1950, § 1789.15 (Williams, § 1789.9); T.C.A. (orig. ed.), § 67-1903.
Tenn. Code Ann. § 67-8-206 — TN Code / Title 67 / Chapter 8 / Section 67-8-206
Tax charged upon entire estate - Affidavit
Status: in_force

The Tennessee estate tax shall be charged upon the entire Tennessee estate of the decedent, and the executor shall pay the tax to the commissioner of revenue, and shall file with such commissioner an affidavit showing: (1) The amount of the federal estate tax before allowing the maximum credit for taxes of any of the kinds as provided in § 2011 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2011 ); (2) The proportion of nontaxable property to the entire estate, referred to in § 67-8-202 ; (3) The amount of state taxes; (4) The amount of any additional taxes allowable in computing the federal estate tax of the decedent; (5) The amount of the Tennessee estate tax; and (6) The amount of interest, if any, paid on such federal estate tax and the period covered by such interest, together with the amounts, if any, of any of the items theretofore paid and a duplicate of the federal estate tax return filed or being filed by the executor. Acts 1929 (Ex. Sess.), ch. 23, § 4; Code 1932, § 1299; modified; impl. am. Acts 1959, ch. 9, § 14; 1983, ch. 73, § 15; T.C.A. (orig. ed.), § 30-1704.
The Tennessee estate tax shall be charged upon the entire Tennessee estate of the decedent, and the executor shall pay the tax to the commissioner of revenue, and shall file with such commissioner an affidavit showing:
(1) The amount of the federal estate tax before allowing the maximum credit for taxes of any of the kinds as provided in § 2011 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2011 );
(2) The proportion of nontaxable property to the entire estate, referred to in § 67-8-202 ;
(3) The amount of state taxes;
(4) The amount of any additional taxes allowable in computing the federal estate tax of the decedent;
(5) The amount of the Tennessee estate tax; and
(6) The amount of interest, if any, paid on such federal estate tax and the period covered by such interest, together with the amounts, if any, of any of the items theretofore paid and a duplicate of the federal estate tax return filed or being filed by the executor.
Acts 1929 (Ex. Sess.), ch. 23, § 4; Code 1932, § 1299; modified; impl. am. Acts 1959, ch. 9, § 14; 1983, ch. 73, § 15; T.C.A. (orig. ed.), § 30-1704.
Tenn. Code Ann. § 67-1-301 — TN Code / Title 67 / Chapter 1 / Section 67-1-301
Meetings - Notice
Status: in_force

(a) The state board of equalization shall meet in Nashville annually on the second Monday in August to set dates and places for its hearings of appeals from actions of local boards of equalization, and to consider such other matters as may come before the board. (b) A majority of the board shall constitute a quorum for the transaction of business. (c) It is the duty of the board to sit for a portion of its allotted time in the western division of the state and in the eastern division of the state, in addition to its sessions at Nashville, the time and place of the sessions to be held at other points than Nashville to be designated by the board, and publication of such time and place or times and places to be made through the press. (d) Taxpayers and property owners, without further notice than this section and due publication of the times and places of the meetings of the board as required by this section, are charged with notice of the sessions. (e) Such sessions shall continue from time to time and day to day until the equalization of all assessments is completed. (f) (1) In addition to the annual meeting required in subsection (a), the board shall meet at other times and places as the board may find necessary to carry out its duties and responsibilities. (2) Such meetings may be held upon the call of the chair or vice chair when the public business so requires. (3) A majority of the board shall constitute a quorum for the transaction of business. Acts 1973, ch. 226, § 2; T.C.A., § 67-201.
(a) The state board of equalization shall meet in Nashville annually on the second Monday in August to set dates and places for its hearings of appeals from actions of local boards of equalization, and to consider such other matters as may come before the board.
(b) A majority of the board shall constitute a quorum for the transaction of business.
(c) It is the duty of the board to sit for a portion of its allotted time in the western division of the state and in the eastern division of the state, in addition to its sessions at Nashville, the time and place of the sessions to be held at other points than Nashville to be designated by the board, and publication of such time and place or times and places to be made through the press.
(d) Taxpayers and property owners, without further notice than this section and due publication of the times and places of the meetings of the board as required by this section, are charged with notice of the sessions.
(e) Such sessions shall continue from time to time and day to day until the equalization of all assessments is completed.
(f) (1) In addition to the annual meeting required in subsection (a), the board shall meet at other times and places as the board may find necessary to carry out its duties and responsibilities. (2) Such meetings may be held upon the call of the chair or vice chair when the public business so requires. (3) A majority of the board shall constitute a quorum for the transaction of business.
(1) In addition to the annual meeting required in subsection (a), the board shall meet at other times and places as the board may find necessary to carry out its duties and responsibilities.
(2) Such meetings may be held upon the call of the chair or vice chair when the public business so requires.
(3) A majority of the board shall constitute a quorum for the transaction of business.
Acts 1973, ch. 226, § 2; T.C.A., § 67-201.
Tenn. Code Ann. § 67-6-217 — TN Code / Title 67 / Chapter 6 / Section 67-6-217
Aviation fuel - Tax imposed - Reimbursement of transportation equity trust fund for decreased aviation fuel tax revenue - Report
Status: in_force

(a) Notwithstanding other provisions of this chapter, tax imposed with respect to the sale, the use, the consumption, the distribution, and the storage of aviation fuel that is actually used in the operation of airplane or aircraft motors, shall be at the rate of four and one-quarter percent (4.25%). (b) (1) For purposes of this section: (A) "Air carrier" means any person, firm, corporation, or entity providing air transportation of passengers or property; (B) "Tax year" means a period beginning on July 1 and ending on the following June 30; and (C) "Transportation hub" means a location in this state from which there originates fifty (50) or more flight departures five (5) days per week for six (6) or more months during the calendar year and where passengers or property are regularly exchanged at the location between flights of the same or a different certificated or licensed air carrier. (2) The tax imposed and remitted on a person's purchase, use, consumption, or storage of aviation fuel, pursuant to subsection (a), that is used in the operation of commercial aircraft of a certificated or licensed air carrier with a transportation hub within this state, must not exceed the following: (A) Eight million five hundred thousand dollars ($8,500,000) for the period of July 1, 2021, through June 30, 2022; (B) Five million dollars ($5,000,000) for the period of July 1, 2022, through June 30, 2023; (C) Three million dollars ($3,000,000) for the period of July 1, 2023, through June 30, 2024; and (D) One million dollars ($1,000,000) for a tax year occurring on or after July 1, 2024. (3) The commissioner shall establish a process for applying the cap provided by subdivision (b)(2). (c) The transportation equity trust fund must be reimbursed for decreased aviation fuel tax revenue resulting from any public act passed by the general assembly after January 1, 2021, in an amount equal to the estimated decrease in tax revenue as reflected in the fiscal note prepared for such legislation by the fiscal review committee in accordance with § 3-2-107 . Any reimbursement to the transportation equity trust fund in accordance with this subsection (c) must be made from the general fund, subject to appropriation by the general assembly in the annual general appropriations act. (d) On or before December 31 each year, the department of finance and administration shall report in writing to the chairs of the finance, ways and means committees of the senate and the house of representatives, the chair of the transportation committee of the house of representatives, and the chair of the transportation and safety committee of the senate, the total amount of tax revenues collected pursuant to this section for the preceding fiscal year. Amended by 2023 Tenn. Acts, ch. 455, s 1, eff. 5/17/2023. Acts 1986, ch. 931, § 1; 1987, ch. 90, § 1; 2003 , ch. 357, § 30; 2004 , ch. 959, § 68; 2005 , ch. 311, § 1; 2009 , ch. 530, §§ 35, 40; 2011 , ch. 72, §§ 1, 6; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3; 2015 , ch. 462, § 1; 2017 , ch. 193, § 1; 2019 , ch. 157, § 1; 2021 , ch. 477, § 1.
(a) Notwithstanding other provisions of this chapter, tax imposed with respect to the sale, the use, the consumption, the distribution, and the storage of aviation fuel that is actually used in the operation of airplane or aircraft motors, shall be at the rate of four and one-quarter percent (4.25%).
(b) (1) For purposes of this section: (A) "Air carrier" means any person, firm, corporation, or entity providing air transportation of passengers or property; (B) "Tax year" means a period beginning on July 1 and ending on the following June 30; and (C) "Transportation hub" means a location in this state from which there originates fifty (50) or more flight departures five (5) days per week for six (6) or more months during the calendar year and where passengers or property are regularly exchanged at the location between flights of the same or a different certificated or licensed air carrier. (2) The tax imposed and remitted on a person's purchase, use, consumption, or storage of aviation fuel, pursuant to subsection (a), that is used in the operation of commercial aircraft of a certificated or licensed air carrier with a transportation hub within this state, must not exceed the following: (A) Eight million five hundred thousand dollars ($8,500,000) for the period of July 1, 2021, through June 30, 2022; (B) Five million dollars ($5,000,000) for the period of July 1, 2022, through June 30, 2023; (C) Three million dollars ($3,000,000) for the period of July 1, 2023, through June 30, 2024; and (D) One million dollars ($1,000,000) for a tax year occurring on or after July 1, 2024. (3) The commissioner shall establish a process for applying the cap provided by subdivision (b)(2).
(1) For purposes of this section: (A) "Air carrier" means any person, firm, corporation, or entity providing air transportation of passengers or property; (B) "Tax year" means a period beginning on July 1 and ending on the following June 30; and (C) "Transportation hub" means a location in this state from which there originates fifty (50) or more flight departures five (5) days per week for six (6) or more months during the calendar year and where passengers or property are regularly exchanged at the location between flights of the same or a different certificated or licensed air carrier.
(A) "Air carrier" means any person, firm, corporation, or entity providing air transportation of passengers or property;
(B) "Tax year" means a period beginning on July 1 and ending on the following June 30; and
(C) "Transportation hub" means a location in this state from which there originates fifty (50) or more flight departures five (5) days per week for six (6) or more months during the calendar year and where passengers or property are regularly exchanged at the location between flights of the same or a different certificated or licensed air carrier.
(2) The tax imposed and remitted on a person's purchase, use, consumption, or storage of aviation fuel, pursuant to subsection (a), that is used in the operation of commercial aircraft of a certificated or licensed air carrier with a transportation hub within this state, must not exceed the following: (A) Eight million five hundred thousand dollars ($8,500,000) for the period of July 1, 2021, through June 30, 2022; (B) Five million dollars ($5,000,000) for the period of July 1, 2022, through June 30, 2023; (C) Three million dollars ($3,000,000) for the period of July 1, 2023, through June 30, 2024; and (D) One million dollars ($1,000,000) for a tax year occurring on or after July 1, 2024.
(A) Eight million five hundred thousand dollars ($8,500,000) for the period of July 1, 2021, through June 30, 2022;
(B) Five million dollars ($5,000,000) for the period of July 1, 2022, through June 30, 2023;
(C) Three million dollars ($3,000,000) for the period of July 1, 2023, through June 30, 2024; and
(D) One million dollars ($1,000,000) for a tax year occurring on or after July 1, 2024.
(3) The commissioner shall establish a process for applying the cap provided by subdivision (b)(2).
(c) The transportation equity trust fund must be reimbursed for decreased aviation fuel tax revenue resulting from any public act passed by the general assembly after January 1, 2021, in an amount equal to the estimated decrease in tax revenue as reflected in the fiscal note prepared for such legislation by the fiscal review committee in accordance with § 3-2-107 . Any reimbursement to the transportation equity trust fund in accordance with this subsection (c) must be made from the general fund, subject to appropriation by the general assembly in the annual general appropriations act.
(d) On or before December 31 each year, the department of finance and administration shall report in writing to the chairs of the finance, ways and means committees of the senate and the house of representatives, the chair of the transportation committee of the house of representatives, and the chair of the transportation and safety committee of the senate, the total amount of tax revenues collected pursuant to this section for the preceding fiscal year.
Amended by 2023 Tenn. Acts, ch. 455, s 1, eff. 5/17/2023.
Acts 1986, ch. 931, § 1; 1987, ch. 90, § 1; 2003 , ch. 357, § 30; 2004 , ch. 959, § 68; 2005 , ch. 311, § 1; 2009 , ch. 530, §§ 35, 40; 2011 , ch. 72, §§ 1, 6; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3; 2015 , ch. 462, § 1; 2017 , ch. 193, § 1; 2019 , ch. 157, § 1; 2021 , ch. 477, § 1.
Tenn. Code Ann. § 67-4-902 — TN Code / Title 67 / Chapter 4 / Section 67-4-902
Part definitions
Status: in_force

As used in this part: (1) "Adjusted revenues" means, for each fantasy sports contest, the amount equal to the total entry fees collected from all participants entering the fantasy sports contest less winnings paid to participants in the contest, multiplied by the resident percentage; (2) "Commissioner" means the commissioner of revenue; (3) "Entry fees" has the same meaning as defined in § 4-49-202 ; (4) "Fantasy sports contest" has the same meaning as defined in § 4-49-202 ; (5) "Fantasy sports operator" has the same meaning as defined in § 4-49-202 ; (6) "Player" has the same meaning as defined in § 4-49-202 ; (7) "Resident percentage" means, for each fantasy sports contest, the percentage, rounded to the nearest tenth of a percent (0.1%), of the total entry fees collected from Tennessee consumers divided by the total entry fees collected from all players, regardless of the players' location, of the fantasy sports contest; and (8) "Tennessee consumer" has the same meaning as defined in § 4-49-202 . Amended by 2023 Tenn. Acts, ch. 143, s 8, eff. 7/1/2023. Added by 2016 Tenn. Acts, ch. 978, s 4, eff. 7/1/2016.
As used in this part:
(1) "Adjusted revenues" means, for each fantasy sports contest, the amount equal to the total entry fees collected from all participants entering the fantasy sports contest less winnings paid to participants in the contest, multiplied by the resident percentage;
(2) "Commissioner" means the commissioner of revenue;
(3) "Entry fees" has the same meaning as defined in § 4-49-202 ;
(4) "Fantasy sports contest" has the same meaning as defined in § 4-49-202 ;
(5) "Fantasy sports operator" has the same meaning as defined in § 4-49-202 ;
(6) "Player" has the same meaning as defined in § 4-49-202 ;
(7) "Resident percentage" means, for each fantasy sports contest, the percentage, rounded to the nearest tenth of a percent (0.1%), of the total entry fees collected from Tennessee consumers divided by the total entry fees collected from all players, regardless of the players' location, of the fantasy sports contest; and
(8) "Tennessee consumer" has the same meaning as defined in § 4-49-202 .
Amended by 2023 Tenn. Acts, ch. 143, s 8, eff. 7/1/2023.
Added by 2016 Tenn. Acts, ch. 978, s 4, eff. 7/1/2016.
Tenn. Code Ann. § 67-5-2204 — TN Code / Title 67 / Chapter 5 / Section 67-5-2204
Intervention by governmental body not an original party
Status: in_force

(a) Where any receivership property is subject to a tax lien securing a tax owed to a governmental body that is not a party to the receivership suit, such governmental body shall be allowed to intervene in the receivership suit. (b) Such intervention shall not affect distributions made by the receiver before such intervention, but subsequent distributions shall be made on the same basis as if the intervening party had been an original party to the receivership suit. Acts 1941, ch. 19, § 8; C. Supp. 1950, § 1789.14 (Williams, § 1789.8); T.C.A. (orig. ed.), § 67-1904.
(a) Where any receivership property is subject to a tax lien securing a tax owed to a governmental body that is not a party to the receivership suit, such governmental body shall be allowed to intervene in the receivership suit.
(b) Such intervention shall not affect distributions made by the receiver before such intervention, but subsequent distributions shall be made on the same basis as if the intervening party had been an original party to the receivership suit.
Acts 1941, ch. 19, § 8; C. Supp. 1950, § 1789.14 (Williams, § 1789.8); T.C.A. (orig. ed.), § 67-1904.
Tenn. Code Ann. § 67-4-2119 — TN Code / Title 67 / Chapter 4 / Section 67-4-2119
Minimum franchise tax
Status: in_force

The minimum franchise tax payable under this part shall be one hundred dollars ($100). A taxable entity that is incorporated, domesticated, qualified or otherwise registered to do business in Tennessee but is, or has become, inactive in Tennessee, 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 franchise tax, which shall be no less than the one-hundred-dollar minimum, levied by this part for each tax year. Acts 1999, ch. 406, § 4; 2000, ch. 982, § 38.
The minimum franchise tax payable under this part shall be one hundred dollars ($100). A taxable entity that is incorporated, domesticated, qualified or otherwise registered to do business in Tennessee but is, or has become, inactive in Tennessee, 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 franchise tax, which shall be no less than the one-hundred-dollar minimum, levied by this part for each tax year.
Acts 1999, ch. 406, § 4; 2000, ch. 982, § 38.
Tenn. Code Ann. § 67-7-104-d-1 — TN Code / Title 67 / Chapter 7 / Section 67-7-104-d-1
2024 Tennessee Code Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) Chapter 7 - SEVERANCE TAXES (§§ 67-7-101 — 67-7-212) Part 1 - COAL SEVERANCE TAX (§§ 67-7-101 — 67-7-110) Section 67-7-104 - [Second version with contingent amendment adding subsection (b)
Status: in_force

(a) The measure of the tax on all coal products severed from the ground in this state shall be: (1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton; (2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and (3) On or after July 1, 2013, one dollar ($1.00) per ton. (b) [Contingent amendment. See first version of section and Compiler's Notes.] (1) On or after the effective date of this subsection (b) [See Compiler's Notes], in addition to the tax payable under subdivision (a)(3), each operator shall remit an assessment in the following amount: (A) For coal that is severed from the ground in underground mining operations, the assessment shall be four cents ($0.04) per ton; and (B) For coal that is severed from the ground in surface coal mining and reclamation operations, the assessment shall be nine cents ($0.09) per ton. (2) The assessment shall be due and payable in the same manner as the coal severance tax under § 67-7-106 . Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023, which provides that subsection (b) is effective on the effective date of the secretary of the interior's approval of the state's exercise of primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries. Amended by 2021 Tenn. Acts, ch. 548, s 1, eff. 5/26/2021. Acts 1972, ch. 795, § 2; 1973, ch. 12, § 1; 1973, ch. 96, § 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., § 67-5902; Acts 1984, ch. 837, § 9; 2009 , ch. 138, § 1.
(a) The measure of the tax on all coal products severed from the ground in this state shall be: (1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton; (2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and (3) On or after July 1, 2013, one dollar ($1.00) per ton.
(1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;
(2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and
(3) On or after July 1, 2013, one dollar ($1.00) per ton.
(b) [Contingent amendment. See first version of section and Compiler's Notes.] (1) On or after the effective date of this subsection (b) [See Compiler's Notes], in addition to the tax payable under subdivision (a)(3), each operator shall remit an assessment in the following amount: (A) For coal that is severed from the ground in underground mining operations, the assessment shall be four cents ($0.04) per ton; and (B) For coal that is severed from the ground in surface coal mining and reclamation operations, the assessment shall be nine cents ($0.09) per ton. (2) The assessment shall be due and payable in the same manner as the coal severance tax under § 67-7-106 .
(1) On or after the effective date of this subsection (b) [See Compiler's Notes], in addition to the tax payable under subdivision (a)(3), each operator shall remit an assessment in the following amount: (A) For coal that is severed from the ground in underground mining operations, the assessment shall be four cents ($0.04) per ton; and (B) For coal that is severed from the ground in surface coal mining and reclamation operations, the assessment shall be nine cents ($0.09) per ton.
(A) For coal that is severed from the ground in underground mining operations, the assessment shall be four cents ($0.04) per ton; and
(B) For coal that is severed from the ground in surface coal mining and reclamation operations, the assessment shall be nine cents ($0.09) per ton.
(2) The assessment shall be due and payable in the same manner as the coal severance tax under § 67-7-106 .
Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023, which provides that subsection (b) is effective on the effective date of the secretary of the interior's approval of the state's exercise of primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.
Amended by 2021 Tenn. Acts, ch. 548, s 1, eff. 5/26/2021.
Acts 1972, ch. 795, § 2; 1973, ch. 12, § 1; 1973, ch. 96, § 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., § 67-5902; Acts 1984, ch. 837, § 9; 2009 , ch. 138, § 1.
Tenn. Code Ann. § 67-6-541 — TN Code / Title 67 / Chapter 6 / Section 67-6-541
Sales to or use by a contractor, subcontractor, or material vendor of tangible personal property
Status: in_force

(a) (1) Notwithstanding chapter 856, § 4(g) of the Public Acts 2002, sales to or use by a contractor, subcontractor, or material vendor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance of a lump sum or unit price construction contract entered into prior to July 15, 2002, or awarded by the state or a political subdivision pursuant to a bid opening that occurred prior to July 15, 2002, shall be subject to tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 plus the applicable local option sales tax rate under part 7 of this chapter. In addition, sales to or use by a subcontractor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance of a written subcontract entered into prior to September 1, 2002, if the subcontract is made pursuant to a general contract described in this subsection (a), shall be subject to tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 plus the applicable local option sales tax rate under part 7 of this chapter. (2) If the tax in subdivision (a)(1) is paid to a vendor, the contractor or subcontractor may file a claim with the commissioner for a refund of the tax paid to any of the contractor's vendors at a rate in excess of six percent (6%) plus the local option sales tax rate in effect or operative on July 1, 2002, in the county or municipality in which the sale is sourced. (3) If the tax in subdivision (a)(1) is remitted directly to the department by the contractor or subcontractor, the contractor or subcontractor may claim a credit on its sales and use tax return covering the same period in which the tax is paid. The credit shall equal the amount of tax remitted to the department at a rate in excess of six percent (6%) plus the local option sales tax rate in effect or operative on July 1, 2002, in the county or municipality in which the sale is sourced. (b) (1) Notwithstanding any law to the contrary, sales to or use by a contractor, subcontractor, or material vendor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance of a lump sum or unit price construction contract entered into prior to January 1, 2008, or awarded by the state or a political subdivision of the state pursuant to a bid opening that occurred prior to January 1, 2008, shall be subject to tax as otherwise provided in this chapter. (2) If the tax in subdivision (b)(1) is paid to a vendor, the contractor or subcontractor may file a claim with the commissioner for a refund of the tax paid to any of the contractor's vendors that is in excess of the amount that would have been due by application of former Tenn. Comp. R. & Regs. 1320-5-1-.71, as in effect on January 1, 2007. (3) If the tax in subdivision (b)(1) is remitted directly to the department by the contractor or subcontractor, the contractor or subcontractor may claim a credit on its sales and use tax return covering the same period in which the tax is paid. The credit shall equal the amount of tax that is in excess of the amount that would have been due by application of Tenn. Comp. R. & Regs. 1320-5-1-.71, as in effect on January 1, 2007. (c) For purposes of this section, "lump sum or unit price construction contract" means a written contract for the construction of improvements to real property under which the amount payable to the contractor, subcontractor, or material vendor is fixed without regard to the costs incurred in the performance of the contract. Acts 2004, ch. 959, § 19; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 116.
(a) (1) Notwithstanding chapter 856, § 4(g) of the Public Acts 2002, sales to or use by a contractor, subcontractor, or material vendor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance of a lump sum or unit price construction contract entered into prior to July 15, 2002, or awarded by the state or a political subdivision pursuant to a bid opening that occurred prior to July 15, 2002, shall be subject to tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 plus the applicable local option sales tax rate under part 7 of this chapter. In addition, sales to or use by a subcontractor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance of a written subcontract entered into prior to September 1, 2002, if the subcontract is made pursuant to a general contract described in this subsection (a), shall be subject to tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 plus the applicable local option sales tax rate under part 7 of this chapter. (2) If the tax in subdivision (a)(1) is paid to a vendor, the contractor or subcontractor may file a claim with the commissioner for a refund of the tax paid to any of the contractor's vendors at a rate in excess of six percent (6%) plus the local option sales tax rate in effect or operative on July 1, 2002, in the county or municipality in which the sale is sourced. (3) If the tax in subdivision (a)(1) is remitted directly to the department by the contractor or subcontractor, the contractor or subcontractor may claim a credit on its sales and use tax return covering the same period in which the tax is paid. The credit shall equal the amount of tax remitted to the department at a rate in excess of six percent (6%) plus the local option sales tax rate in effect or operative on July 1, 2002, in the county or municipality in which the sale is sourced.
(1) Notwithstanding chapter 856, § 4(g) of the Public Acts 2002, sales to or use by a contractor, subcontractor, or material vendor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance of a lump sum or unit price construction contract entered into prior to July 15, 2002, or awarded by the state or a political subdivision pursuant to a bid opening that occurred prior to July 15, 2002, shall be subject to tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 plus the applicable local option sales tax rate under part 7 of this chapter. In addition, sales to or use by a subcontractor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance of a written subcontract entered into prior to September 1, 2002, if the subcontract is made pursuant to a general contract described in this subsection (a), shall be subject to tax at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 plus the applicable local option sales tax rate under part 7 of this chapter.
(2) If the tax in subdivision (a)(1) is paid to a vendor, the contractor or subcontractor may file a claim with the commissioner for a refund of the tax paid to any of the contractor's vendors at a rate in excess of six percent (6%) plus the local option sales tax rate in effect or operative on July 1, 2002, in the county or municipality in which the sale is sourced.
(3) If the tax in subdivision (a)(1) is remitted directly to the department by the contractor or subcontractor, the contractor or subcontractor may claim a credit on its sales and use tax return covering the same period in which the tax is paid. The credit shall equal the amount of tax remitted to the department at a rate in excess of six percent (6%) plus the local option sales tax rate in effect or operative on July 1, 2002, in the county or municipality in which the sale is sourced.
(b) (1) Notwithstanding any law to the contrary, sales to or use by a contractor, subcontractor, or material vendor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance of a lump sum or unit price construction contract entered into prior to January 1, 2008, or awarded by the state or a political subdivision of the state pursuant to a bid opening that occurred prior to January 1, 2008, shall be subject to tax as otherwise provided in this chapter. (2) If the tax in subdivision (b)(1) is paid to a vendor, the contractor or subcontractor may file a claim with the commissioner for a refund of the tax paid to any of the contractor's vendors that is in excess of the amount that would have been due by application of former Tenn. Comp. R. & Regs. 1320-5-1-.71, as in effect on January 1, 2007. (3) If the tax in subdivision (b)(1) is remitted directly to the department by the contractor or subcontractor, the contractor or subcontractor may claim a credit on its sales and use tax return covering the same period in which the tax is paid. The credit shall equal the amount of tax that is in excess of the amount that would have been due by application of Tenn. Comp. R. & Regs. 1320-5-1-.71, as in effect on January 1, 2007.
(1) Notwithstanding any law to the contrary, sales to or use by a contractor, subcontractor, or material vendor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, delivery, or installation of the tangible personal property, when the property is sold or used solely in performance of a lump sum or unit price construction contract entered into prior to January 1, 2008, or awarded by the state or a political subdivision of the state pursuant to a bid opening that occurred prior to January 1, 2008, shall be subject to tax as otherwise provided in this chapter.
(2) If the tax in subdivision (b)(1) is paid to a vendor, the contractor or subcontractor may file a claim with the commissioner for a refund of the tax paid to any of the contractor's vendors that is in excess of the amount that would have been due by application of former Tenn. Comp. R. & Regs. 1320-5-1-.71, as in effect on January 1, 2007.
(3) If the tax in subdivision (b)(1) is remitted directly to the department by the contractor or subcontractor, the contractor or subcontractor may claim a credit on its sales and use tax return covering the same period in which the tax is paid. The credit shall equal the amount of tax that is in excess of the amount that would have been due by application of Tenn. Comp. R. & Regs. 1320-5-1-.71, as in effect on January 1, 2007.
(c) For purposes of this section, "lump sum or unit price construction contract" means a written contract for the construction of improvements to real property under which the amount payable to the contractor, subcontractor, or material vendor is fixed without regard to the costs incurred in the performance of the contract.
Acts 2004, ch. 959, § 19; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 116.
Tenn. Code Ann. § 67-4-3101 — TN Code / Title 67 / Chapter 4 / Section 67-4-3101
Obligation to make in lieu of tax payments on certain wholesale electric current
Status: in_force

(a) It is the intention of this part to establish an obligation to make in lieu of tax payments to help keep Tennessee and its local governments whole from any diminution in the in lieu of tax payments paid by the Tennessee Valley authority on account of the provision of wholesale electric current to municipal utilities, electric cooperatives and other similar entities for resale within the state by sources other than the Tennessee Valley authority. Accordingly, each person, including each governmental and cooperatively organized person, engaged in the business of making covered wholesale sales of electric current to a municipality, electric cooperative or other similar customer shall, for the privilege of doing such business, remit to the state for state purposes a payment in lieu of tax in an amount to be calculated in accordance with subsection (b). (b) (1) For purposes of this section: (A) "Covered wholesale sales of electric current" means wholesale sales of electric current for resale within any area where the Tennessee Valley authority is the primary source of wholesale power as of June 11, 2010; (B) "Gross receipts" means the total gross receipts derived from all covered wholesale sales of electric current; and (C) "Tennessee apportioned gross receipts" means gross receipts multiplied by a ratio obtained by taking the arithmetical average of the following two ratios: (i) The percentage by which the gross receipts derived from covered wholesale sales of electric current occurring within Tennessee bears to the total gross receipts derived from all covered wholesale sales of electric current; and (ii) The percentage by which the book value of the power property held in Tennessee by the seller of covered wholesale sales of electric current bears to the book value of all power property held by the seller of covered wholesale sales of electric current. The book value of power property shall include that portion of the investment allocated or estimated to be allocable to power. (2) The payment in lieu of tax required pursuant to subsection (a) shall equal five percent (5%) of the Tennessee apportioned gross receipts of the person making covered wholesale sales of electric current. (c) There shall be credited upon the in lieu of tax payments required by this section any taxes paid pursuant to part 3, 4, 20, or 21 of this chapter by or on behalf of the person engaged in a covered wholesale sale of electric current on account of the ownership or operation of electric generation facilities and other property used to generate, transmit or distribute such electric current. There shall be further credited upon the in lieu of tax payments required by this section any ad valorem taxes or payments in lieu of ad valorem taxes paid to the state of Tennessee or local governments within the state by or on behalf of the person engaged in a covered wholesale sale of electric current on account of the ownership or operation of electric generation facilities and other property used to generate, transmit or distribute such electric current. (d) If the person making covered wholesale sales of electric current does not make the required in lieu of tax payment calculated in accordance with subsections (b) and (c), then each municipality, electric cooperative or other similar customer engaged in making use of covered wholesale sales of electric current shall be responsible for making such payment in lieu of taxes applicable to the customer's use of such power and energy. Only one (1) in lieu of tax payment shall be required for a single sale and use of a covered wholesale sale of electric current. (e) This section and the required in lieu of tax payments do not apply to any wholesale sale of electric current to or by the Tennessee Valley authority or to any power property held by or attributed to the Tennessee Valley authority. (f) Any in lieu of tax payment collected pursuant to this section shall be added to the amounts received by the state from payments in lieu of taxes from the Tennessee Valley authority and the combined amount shall then be distributed according to § 67-9-101 . (g) Except as otherwise specifically provided in this section, the in lieu of tax obligations required by this section shall be administered and collected in the same manner as privilege taxes are administered and collected under part 3 of this chapter. Acts 2010, ch. 1035, § 3.
(a) It is the intention of this part to establish an obligation to make in lieu of tax payments to help keep Tennessee and its local governments whole from any diminution in the in lieu of tax payments paid by the Tennessee Valley authority on account of the provision of wholesale electric current to municipal utilities, electric cooperatives and other similar entities for resale within the state by sources other than the Tennessee Valley authority. Accordingly, each person, including each governmental and cooperatively organized person, engaged in the business of making covered wholesale sales of electric current to a municipality, electric cooperative or other similar customer shall, for the privilege of doing such business, remit to the state for state purposes a payment in lieu of tax in an amount to be calculated in accordance with subsection (b).
(b) (1) For purposes of this section: (A) "Covered wholesale sales of electric current" means wholesale sales of electric current for resale within any area where the Tennessee Valley authority is the primary source of wholesale power as of June 11, 2010; (B) "Gross receipts" means the total gross receipts derived from all covered wholesale sales of electric current; and (C) "Tennessee apportioned gross receipts" means gross receipts multiplied by a ratio obtained by taking the arithmetical average of the following two ratios: (i) The percentage by which the gross receipts derived from covered wholesale sales of electric current occurring within Tennessee bears to the total gross receipts derived from all covered wholesale sales of electric current; and (ii) The percentage by which the book value of the power property held in Tennessee by the seller of covered wholesale sales of electric current bears to the book value of all power property held by the seller of covered wholesale sales of electric current. The book value of power property shall include that portion of the investment allocated or estimated to be allocable to power. (2) The payment in lieu of tax required pursuant to subsection (a) shall equal five percent (5%) of the Tennessee apportioned gross receipts of the person making covered wholesale sales of electric current.
(1) For purposes of this section: (A) "Covered wholesale sales of electric current" means wholesale sales of electric current for resale within any area where the Tennessee Valley authority is the primary source of wholesale power as of June 11, 2010; (B) "Gross receipts" means the total gross receipts derived from all covered wholesale sales of electric current; and (C) "Tennessee apportioned gross receipts" means gross receipts multiplied by a ratio obtained by taking the arithmetical average of the following two ratios: (i) The percentage by which the gross receipts derived from covered wholesale sales of electric current occurring within Tennessee bears to the total gross receipts derived from all covered wholesale sales of electric current; and (ii) The percentage by which the book value of the power property held in Tennessee by the seller of covered wholesale sales of electric current bears to the book value of all power property held by the seller of covered wholesale sales of electric current. The book value of power property shall include that portion of the investment allocated or estimated to be allocable to power.
(A) "Covered wholesale sales of electric current" means wholesale sales of electric current for resale within any area where the Tennessee Valley authority is the primary source of wholesale power as of June 11, 2010;
(B) "Gross receipts" means the total gross receipts derived from all covered wholesale sales of electric current; and
(C) "Tennessee apportioned gross receipts" means gross receipts multiplied by a ratio obtained by taking the arithmetical average of the following two ratios: (i) The percentage by which the gross receipts derived from covered wholesale sales of electric current occurring within Tennessee bears to the total gross receipts derived from all covered wholesale sales of electric current; and (ii) The percentage by which the book value of the power property held in Tennessee by the seller of covered wholesale sales of electric current bears to the book value of all power property held by the seller of covered wholesale sales of electric current. The book value of power property shall include that portion of the investment allocated or estimated to be allocable to power.
(i) The percentage by which the gross receipts derived from covered wholesale sales of electric current occurring within Tennessee bears to the total gross receipts derived from all covered wholesale sales of electric current; and
(ii) The percentage by which the book value of the power property held in Tennessee by the seller of covered wholesale sales of electric current bears to the book value of all power property held by the seller of covered wholesale sales of electric current. The book value of power property shall include that portion of the investment allocated or estimated to be allocable to power.
(2) The payment in lieu of tax required pursuant to subsection (a) shall equal five percent (5%) of the Tennessee apportioned gross receipts of the person making covered wholesale sales of electric current.
(c) There shall be credited upon the in lieu of tax payments required by this section any taxes paid pursuant to part 3, 4, 20, or 21 of this chapter by or on behalf of the person engaged in a covered wholesale sale of electric current on account of the ownership or operation of electric generation facilities and other property used to generate, transmit or distribute such electric current. There shall be further credited upon the in lieu of tax payments required by this section any ad valorem taxes or payments in lieu of ad valorem taxes paid to the state of Tennessee or local governments within the state by or on behalf of the person engaged in a covered wholesale sale of electric current on account of the ownership or operation of electric generation facilities and other property used to generate, transmit or distribute such electric current.
(d) If the person making covered wholesale sales of electric current does not make the required in lieu of tax payment calculated in accordance with subsections (b) and (c), then each municipality, electric cooperative or other similar customer engaged in making use of covered wholesale sales of electric current shall be responsible for making such payment in lieu of taxes applicable to the customer's use of such power and energy. Only one (1) in lieu of tax payment shall be required for a single sale and use of a covered wholesale sale of electric current.
(e) This section and the required in lieu of tax payments do not apply to any wholesale sale of electric current to or by the Tennessee Valley authority or to any power property held by or attributed to the Tennessee Valley authority.
(f) Any in lieu of tax payment collected pursuant to this section shall be added to the amounts received by the state from payments in lieu of taxes from the Tennessee Valley authority and the combined amount shall then be distributed according to § 67-9-101 .
(g) Except as otherwise specifically provided in this section, the in lieu of tax obligations required by this section shall be administered and collected in the same manner as privilege taxes are administered and collected under part 3 of this chapter.
Acts 2010, ch. 1035, § 3.
Tenn. Code Ann. § 67-3-1112 — TN Code / Title 67 / Chapter 3 / Section 67-3-1112
Liquified gas - Penalties for violations
Status: in_force

(a) If any permittee fails to make the reports or pay the taxes at the time required, the commissioner may, upon compliance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, suspend the permit until such time as either the reports are submitted or the taxes are paid, or both of them are done. (b) If any owner of a liquified gas propelled motor vehicle that is required to be licensed in Tennessee for use on the public highways fails to prepay the tax as required in [former] § 67-3-1106 [repealed], the commissioner shall proceed to assess and collect the amount due to be paid, together with a penalty of one hundred dollars ($100). Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2212.
(a) If any permittee fails to make the reports or pay the taxes at the time required, the commissioner may, upon compliance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, suspend the permit until such time as either the reports are submitted or the taxes are paid, or both of them are done.
(b) If any owner of a liquified gas propelled motor vehicle that is required to be licensed in Tennessee for use on the public highways fails to prepay the tax as required in [former] § 67-3-1106 [repealed], the commissioner shall proceed to assess and collect the amount due to be paid, together with a penalty of one hundred dollars ($100).
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2212.
Tenn. Code Ann. § 67-1-1421 — TN Code / Title 67 / Chapter 1 / Section 67-1-1421
Certificate of sale
Status: in_force

(a) In the case of property sold as provided in §§ 67-1-1414 - 67-1-1418, the commissioner or the commissioner's delegate shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for those taxes the property was sold, the name of the purchaser, and the price paid for the property. (b) In all cases of sale pursuant to §§ 67-1-1414 - 67-1-1418 of property other than real property, the certificate of such sale: (1) As Evidence. Shall be prima facie evidence of the right of the officer to make such sale and conclusive evidence of the regularity of the officer's proceedings in making the sale; (2) As Conveyances. Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; (3) As Authority for Transfer of Corporate Stock. If such property consists of stocks, shall be notice, when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether cancelled or not; (4) As Receipts. If the subject of sale is securities or other evidences of debt, it shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and (5) As Authority for Transfer of Title to Motor Vehicle. If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on the official's books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the registration of title, in lieu of any original or prior certificate, which shall be void, whether cancelled or not. Acts 1972, ch. 762, §§ 7, 8; T.C.A., §§ 67-6018, 67-6019.
(a) In the case of property sold as provided in §§ 67-1-1414 - 67-1-1418, the commissioner or the commissioner's delegate shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for those taxes the property was sold, the name of the purchaser, and the price paid for the property.
(b) In all cases of sale pursuant to §§ 67-1-1414 - 67-1-1418 of property other than real property, the certificate of such sale: (1) As Evidence. Shall be prima facie evidence of the right of the officer to make such sale and conclusive evidence of the regularity of the officer's proceedings in making the sale; (2) As Conveyances. Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; (3) As Authority for Transfer of Corporate Stock. If such property consists of stocks, shall be notice, when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether cancelled or not; (4) As Receipts. If the subject of sale is securities or other evidences of debt, it shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and (5) As Authority for Transfer of Title to Motor Vehicle. If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on the official's books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the registration of title, in lieu of any original or prior certificate, which shall be void, whether cancelled or not.
(1) As Evidence. Shall be prima facie evidence of the right of the officer to make such sale and conclusive evidence of the regularity of the officer's proceedings in making the sale;
(2) As Conveyances. Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold;
(3) As Authority for Transfer of Corporate Stock. If such property consists of stocks, shall be notice, when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether cancelled or not;
(4) As Receipts. If the subject of sale is securities or other evidences of debt, it shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and
(5) As Authority for Transfer of Title to Motor Vehicle. If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on the official's books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the registration of title, in lieu of any original or prior certificate, which shall be void, whether cancelled or not.
Acts 1972, ch. 762, §§ 7, 8; T.C.A., §§ 67-6018, 67-6019.
Tenn. Code Ann. § 67-1-1203 — TN Code / Title 67 / Chapter 1 / Section 67-1-1203
Garnishments
Status: in_force

Garnishments may be issued and executed by the sheriff, any deputy sheriff or constable in the same manner as garnishments are issued and executed on executions at law. Before issuing a garnishment, the sheriff, any deputy sheriff or constable shall cause such distress warrant to be entered on the docket of any court of general sessions or circuit court of the county, and the procedure in the execution of such garnishment shall be the same as now provided by the statute for the execution of garnishments in civil cases. Acts 1941, ch. 36, § 2; C. Supp. 1950, § 1613.7 (Williams, § 1613.12); impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 67-2203.
Garnishments may be issued and executed by the sheriff, any deputy sheriff or constable in the same manner as garnishments are issued and executed on executions at law. Before issuing a garnishment, the sheriff, any deputy sheriff or constable shall cause such distress warrant to be entered on the docket of any court of general sessions or circuit court of the county, and the procedure in the execution of such garnishment shall be the same as now provided by the statute for the execution of garnishments in civil cases.
Acts 1941, ch. 36, § 2; C. Supp. 1950, § 1613.7 (Williams, § 1613.12); impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 67-2203.
Tenn. Code Ann. § 67-5-1307 — TN Code / Title 67 / Chapter 5 / Section 67-5-1307
Streetcar and interurban companies
Status: in_force

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by streetcar and interurban railroad companies shall include the length in miles of the entire roadbeds, switches, and sidetracks, number of miles in each county and each incorporated town, the value of the whole, number of cars, their classes and value, the location and description and value of all car sheds, transfer stations, power houses, and other real estate, showing the county or incorporated town within which such real estate or other property is located, together with its value. Acts 1973, ch. 226, § 11; T.C.A., § 67-907.
In addition to the information required by § 67-5-1303 , the schedules and statements submitted by streetcar and interurban railroad companies shall include the length in miles of the entire roadbeds, switches, and sidetracks, number of miles in each county and each incorporated town, the value of the whole, number of cars, their classes and value, the location and description and value of all car sheds, transfer stations, power houses, and other real estate, showing the county or incorporated town within which such real estate or other property is located, together with its value.
Acts 1973, ch. 226, § 11; T.C.A., § 67-907.
Tenn. Code Ann. § 67-6-235 — TN Code / Title 67 / Chapter 6 / Section 67-6-235
Credits for qualified disaster restoration projects
Status: in_force

(a) A taxpayer who engages in a qualified disaster restoration project in this state shall be eligible for a credit of all state sales or use taxes paid to the state of Tennessee, except tax at the rate of one-half percent (0.5%), on the sales or use of qualified tangible personal property. (b) For purposes of this section: (1) "Qualified disaster restoration project" means a project undertaken in connection with the restoration of real or tangible personal property located within a declared federal disaster area that suffered damages as a result of that disaster; provided, that such project involves a minimum investment of fifty million dollars ($50,000,000) or more for the restoration of such property. Such minimum investment may include, but is not limited to, the cost of constructing or refurbishing a building and the cost of building materials, labor, equipment, furniture, fixtures, computer software, and other tangible personal property within the building, but shall not include land or inventory; and (2) "Qualified tangible personal property" means building materials, machinery, equipment, computer software, furniture and fixtures used exclusively to replace or restore real or tangible personal property that suffered damages as a result of the disaster covered by this section and purchased or leased prior to substantial completion of the qualified disaster restoration project. "Qualified tangible personal property" does not include any payments with respect to leases of qualifying tangible personal property that extend beyond substantial completion of the disaster restoration project. (c) The taxpayer shall not be permitted to take advantage of any additional sales or use tax credits, exemptions, or reduced rates that would otherwise be available under this chapter as a result of the same purchases or minimum investment. (d) (1) A taxpayer seeking this credit shall first submit to the commissioner an application to qualify its project as a qualified disaster restoration project, together with a plan describing the investment to be made. In the case of a leased building, the lessor shall also file an application and plan, if any taxes paid by the lessor are to be claimed as part of the credit provided in this section. The application and plan shall be submitted on forms prescribed by the commissioner and shall demonstrate that the requirements of the law will be met. (2) After approval of the application and plan, the commissioner shall issue a letter to the taxpayer stating that the taxpayer has tentatively met the requirements for the credit provided in this section. (3) In order to receive the credit, the taxpayer shall submit a claim for credit, along with documentation as required by the commissioner showing that Tennessee sales or use taxes have been paid to the state on qualified tangible personal property. The taxpayer's claim for credit of sales or use taxes paid to Tennessee may include such taxes paid by the taxpayer, lessor, in the case of a leased building, contractors, and subcontractors on sales or use of qualified tangible personal property. Documentation verifying that the minimum investment requirements have been met shall include, but are not limited to, employment records, invoices, bills of lading, lease agreements, contracts, and all other pertinent records and schedules as required by the commissioner. (4) The commissioner shall review the claim for credit and notify the taxpayer of the approved tax credit amount and provide direction for taking the credit. The taxpayer may not take the credit until the commissioner has notified the taxpayer of the amount approved and provided direction to the taxpayer on the proper methodology for taking the credit. The credit may only be taken by the taxpayer engaged in the qualified disaster recovery project. (e) If the minimum investment requirement or other terms of this section are not met, the taxpayer shall be subject to assessment for any sales or use tax, penalty, or interest that would otherwise have been due and for which credit was taken. The statute of limitations shall not begin to run on these assessments until December 31 of the year in which the project is substantially completed. (f) Credits under this section shall not reduce the taxes earmarked and allocated to education pursuant to § 67-6-103(c) . (g) Nothing in this section shall require that the taxpayer establish its commercial domicile in this state in order to receive the credit. Acts 2010, ch. 1134, § 54.
(a) A taxpayer who engages in a qualified disaster restoration project in this state shall be eligible for a credit of all state sales or use taxes paid to the state of Tennessee, except tax at the rate of one-half percent (0.5%), on the sales or use of qualified tangible personal property.
(b) For purposes of this section: (1) "Qualified disaster restoration project" means a project undertaken in connection with the restoration of real or tangible personal property located within a declared federal disaster area that suffered damages as a result of that disaster; provided, that such project involves a minimum investment of fifty million dollars ($50,000,000) or more for the restoration of such property. Such minimum investment may include, but is not limited to, the cost of constructing or refurbishing a building and the cost of building materials, labor, equipment, furniture, fixtures, computer software, and other tangible personal property within the building, but shall not include land or inventory; and (2) "Qualified tangible personal property" means building materials, machinery, equipment, computer software, furniture and fixtures used exclusively to replace or restore real or tangible personal property that suffered damages as a result of the disaster covered by this section and purchased or leased prior to substantial completion of the qualified disaster restoration project. "Qualified tangible personal property" does not include any payments with respect to leases of qualifying tangible personal property that extend beyond substantial completion of the disaster restoration project.
(1) "Qualified disaster restoration project" means a project undertaken in connection with the restoration of real or tangible personal property located within a declared federal disaster area that suffered damages as a result of that disaster; provided, that such project involves a minimum investment of fifty million dollars ($50,000,000) or more for the restoration of such property. Such minimum investment may include, but is not limited to, the cost of constructing or refurbishing a building and the cost of building materials, labor, equipment, furniture, fixtures, computer software, and other tangible personal property within the building, but shall not include land or inventory; and
(2) "Qualified tangible personal property" means building materials, machinery, equipment, computer software, furniture and fixtures used exclusively to replace or restore real or tangible personal property that suffered damages as a result of the disaster covered by this section and purchased or leased prior to substantial completion of the qualified disaster restoration project. "Qualified tangible personal property" does not include any payments with respect to leases of qualifying tangible personal property that extend beyond substantial completion of the disaster restoration project.
(c) The taxpayer shall not be permitted to take advantage of any additional sales or use tax credits, exemptions, or reduced rates that would otherwise be available under this chapter as a result of the same purchases or minimum investment.
(d) (1) A taxpayer seeking this credit shall first submit to the commissioner an application to qualify its project as a qualified disaster restoration project, together with a plan describing the investment to be made. In the case of a leased building, the lessor shall also file an application and plan, if any taxes paid by the lessor are to be claimed as part of the credit provided in this section. The application and plan shall be submitted on forms prescribed by the commissioner and shall demonstrate that the requirements of the law will be met. (2) After approval of the application and plan, the commissioner shall issue a letter to the taxpayer stating that the taxpayer has tentatively met the requirements for the credit provided in this section. (3) In order to receive the credit, the taxpayer shall submit a claim for credit, along with documentation as required by the commissioner showing that Tennessee sales or use taxes have been paid to the state on qualified tangible personal property. The taxpayer's claim for credit of sales or use taxes paid to Tennessee may include such taxes paid by the taxpayer, lessor, in the case of a leased building, contractors, and subcontractors on sales or use of qualified tangible personal property. Documentation verifying that the minimum investment requirements have been met shall include, but are not limited to, employment records, invoices, bills of lading, lease agreements, contracts, and all other pertinent records and schedules as required by the commissioner. (4) The commissioner shall review the claim for credit and notify the taxpayer of the approved tax credit amount and provide direction for taking the credit. The taxpayer may not take the credit until the commissioner has notified the taxpayer of the amount approved and provided direction to the taxpayer on the proper methodology for taking the credit. The credit may only be taken by the taxpayer engaged in the qualified disaster recovery project.
(1) A taxpayer seeking this credit shall first submit to the commissioner an application to qualify its project as a qualified disaster restoration project, together with a plan describing the investment to be made. In the case of a leased building, the lessor shall also file an application and plan, if any taxes paid by the lessor are to be claimed as part of the credit provided in this section. The application and plan shall be submitted on forms prescribed by the commissioner and shall demonstrate that the requirements of the law will be met.
(2) After approval of the application and plan, the commissioner shall issue a letter to the taxpayer stating that the taxpayer has tentatively met the requirements for the credit provided in this section.
(3) In order to receive the credit, the taxpayer shall submit a claim for credit, along with documentation as required by the commissioner showing that Tennessee sales or use taxes have been paid to the state on qualified tangible personal property. The taxpayer's claim for credit of sales or use taxes paid to Tennessee may include such taxes paid by the taxpayer, lessor, in the case of a leased building, contractors, and subcontractors on sales or use of qualified tangible personal property. Documentation verifying that the minimum investment requirements have been met shall include, but are not limited to, employment records, invoices, bills of lading, lease agreements, contracts, and all other pertinent records and schedules as required by the commissioner.
(4) The commissioner shall review the claim for credit and notify the taxpayer of the approved tax credit amount and provide direction for taking the credit. The taxpayer may not take the credit until the commissioner has notified the taxpayer of the amount approved and provided direction to the taxpayer on the proper methodology for taking the credit. The credit may only be taken by the taxpayer engaged in the qualified disaster recovery project.
(e) If the minimum investment requirement or other terms of this section are not met, the taxpayer shall be subject to assessment for any sales or use tax, penalty, or interest that would otherwise have been due and for which credit was taken. The statute of limitations shall not begin to run on these assessments until December 31 of the year in which the project is substantially completed.
(f) Credits under this section shall not reduce the taxes earmarked and allocated to education pursuant to § 67-6-103(c) .
(g) Nothing in this section shall require that the taxpayer establish its commercial domicile in this state in order to receive the credit.
Acts 2010, ch. 1134, § 54.
Tenn. Code Ann. § 67-1-1428 — TN Code / Title 67 / Chapter 1 / Section 67-1-1428
Return of wrongfully levied property
Status: in_force

(a) If the commissioner or the commissioner's delegate determines that property has been wrongfully levied upon, it shall be lawful for the commissioner or the commissioner's delegate to return: (1) The specific property levied upon; (2) An amount of money equal to the amount levied upon; or (3) An amount of money equal to the amount of money received by the state from a sale of such property. (b) An amount equal to the amount of money levied upon or received from such sale may be returned at any time before the expiration of nine (9) months from the date of such levy. For purposes of subdivision (a)(3), if property is declared purchased by the state at a sale pursuant to § 67-1-1418(a) , relating to manner and conditions of sale, the state shall be treated as having received an amount of money equal to the minimum price determined pursuant to such section or, if larger, the amount received by the state from the resale of such property. Acts 1972, ch. 762, § 12; T.C.A., § 67-6027.
(a) If the commissioner or the commissioner's delegate determines that property has been wrongfully levied upon, it shall be lawful for the commissioner or the commissioner's delegate to return: (1) The specific property levied upon; (2) An amount of money equal to the amount levied upon; or (3) An amount of money equal to the amount of money received by the state from a sale of such property.
(1) The specific property levied upon;
(2) An amount of money equal to the amount levied upon; or
(3) An amount of money equal to the amount of money received by the state from a sale of such property.
(b) An amount equal to the amount of money levied upon or received from such sale may be returned at any time before the expiration of nine (9) months from the date of such levy. For purposes of subdivision (a)(3), if property is declared purchased by the state at a sale pursuant to § 67-1-1418(a) , relating to manner and conditions of sale, the state shall be treated as having received an amount of money equal to the minimum price determined pursuant to such section or, if larger, the amount received by the state from the resale of such property.
Acts 1972, ch. 762, § 12; T.C.A., § 67-6027.
Tenn. Code Ann. § 67-8-203 — TN Code / Title 67 / Chapter 8 / Section 67-8-203
Construction with federal law
Status: in_force

(a) In the application of this part, chapter 11 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2001 et seq.), or of any amendment thereto, or of any substituted act, insofar as may be necessary, shall be applied to the same extent as if the provisions were set forth in this part. (b) Except as otherwise provided in this part, this part shall become of no effect in respect to the Tennessee estate of persons who died subsequent to the effective date of the repeal of chapter 11 of the Internal Revenue Code of 1954, or of the provisions thereof allowing the credit. (c) (1) If chapter 11 of the Internal Revenue Code of 1954 is amended or repealed and a substituted act is enacted by congress imposing an estate, inheritance, succession and/or legacy tax in lieu of the tax imposed by chapter 11, then as to the Tennessee estate of decedents affected by such amendment or by such substituted act, the terms as defined by § 67-8-202 shall relate to chapter 11 as amended, or of the substituted act, as the case may be, and the Tennessee estate tax as to such Tennessee estates shall be computed, imposed and paid accordingly. (2) If chapter 11 of the Internal Revenue Code of 1954 is repealed and a substituted act, as defined in subdivision (c)(1), is enacted, then subsection (b) shall relate to the repeal of such substituted act. Subsection (b) shall also relate to the enactment of any amendment, either to chapter 11 or such substituted act, whereby the allowance of the maximum credit to the extent provided in chapter 11 or to any other extent, shall be finally repealed. Acts 1929 (Ex. Sess.), ch. 23, §§ 7, 8, 11; Code 1932, §§ 1303, 1304, 1307; modified; Acts 1983, ch. 73, § 15; T.C.A. (orig. ed.), §§ 30-1708, 30-1709, 30-1712.
(a) In the application of this part, chapter 11 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 2001 et seq.), or of any amendment thereto, or of any substituted act, insofar as may be necessary, shall be applied to the same extent as if the provisions were set forth in this part.
(b) Except as otherwise provided in this part, this part shall become of no effect in respect to the Tennessee estate of persons who died subsequent to the effective date of the repeal of chapter 11 of the Internal Revenue Code of 1954, or of the provisions thereof allowing the credit.
(c) (1) If chapter 11 of the Internal Revenue Code of 1954 is amended or repealed and a substituted act is enacted by congress imposing an estate, inheritance, succession and/or legacy tax in lieu of the tax imposed by chapter 11, then as to the Tennessee estate of decedents affected by such amendment or by such substituted act, the terms as defined by § 67-8-202 shall relate to chapter 11 as amended, or of the substituted act, as the case may be, and the Tennessee estate tax as to such Tennessee estates shall be computed, imposed and paid accordingly. (2) If chapter 11 of the Internal Revenue Code of 1954 is repealed and a substituted act, as defined in subdivision (c)(1), is enacted, then subsection (b) shall relate to the repeal of such substituted act. Subsection (b) shall also relate to the enactment of any amendment, either to chapter 11 or such substituted act, whereby the allowance of the maximum credit to the extent provided in chapter 11 or to any other extent, shall be finally repealed.
(1) If chapter 11 of the Internal Revenue Code of 1954 is amended or repealed and a substituted act is enacted by congress imposing an estate, inheritance, succession and/or legacy tax in lieu of the tax imposed by chapter 11, then as to the Tennessee estate of decedents affected by such amendment or by such substituted act, the terms as defined by § 67-8-202 shall relate to chapter 11 as amended, or of the substituted act, as the case may be, and the Tennessee estate tax as to such Tennessee estates shall be computed, imposed and paid accordingly.
(2) If chapter 11 of the Internal Revenue Code of 1954 is repealed and a substituted act, as defined in subdivision (c)(1), is enacted, then subsection (b) shall relate to the repeal of such substituted act. Subsection (b) shall also relate to the enactment of any amendment, either to chapter 11 or such substituted act, whereby the allowance of the maximum credit to the extent provided in chapter 11 or to any other extent, shall be finally repealed.
Acts 1929 (Ex. Sess.), ch. 23, §§ 7, 8, 11; Code 1932, §§ 1303, 1304, 1307; modified; Acts 1983, ch. 73, § 15; T.C.A. (orig. ed.), §§ 30-1708, 30-1709, 30-1712.
Tenn. Code Ann. § 67-6-518 — TN Code / Title 67 / Chapter 6 / Section 67-6-518
Collection of tax from dealer's debtors
Status: in_force

In the event any dealer is delinquent in the payment of the tax provided in this chapter, the commissioner may give notice of the amount of such delinquency by registered mail to all persons having in their possession or under their control any credits or other personal property belonging to such dealer, or owing any debts to such dealer at the time of receipt by them of such notice, and thereafter any person so notified shall neither transfer nor make any other disposition of such credits, other personal property, or debts, until the commissioner shall have consented to a transfer or disposition, or until thirty (30) days shall have elapsed from and after the receipt of such notice. All persons so notified must, within five (5) days after receipt of such notice, advise the commissioner of any and all such credits, other personal property, or debts, in their possession, under their control, or owing by them, as the case may be. Acts 1947, ch. 3, § 7; C. Supp. 1950, § 1248.63 (Williams, § 1328.29); T.C.A. (orig. ed.), § 67-3025; Acts 1986, ch. 598, § 14.
In the event any dealer is delinquent in the payment of the tax provided in this chapter, the commissioner may give notice of the amount of such delinquency by registered mail to all persons having in their possession or under their control any credits or other personal property belonging to such dealer, or owing any debts to such dealer at the time of receipt by them of such notice, and thereafter any person so notified shall neither transfer nor make any other disposition of such credits, other personal property, or debts, until the commissioner shall have consented to a transfer or disposition, or until thirty (30) days shall have elapsed from and after the receipt of such notice. All persons so notified must, within five (5) days after receipt of such notice, advise the commissioner of any and all such credits, other personal property, or debts, in their possession, under their control, or owing by them, as the case may be.
Acts 1947, ch. 3, § 7; C. Supp. 1950, § 1248.63 (Williams, § 1328.29); T.C.A. (orig. ed.), § 67-3025; Acts 1986, ch. 598, § 14.
Tenn. Code Ann. § 67-4-2122 — TN Code / Title 67 / Chapter 4 / Section 67-4-2122
Refund of levied taxes - Funds to be used for refunds - Procedure for refund approvals - Report of refund claims
Status: in_force

(a) If a taxpayer paid the tax levied by this part as a result of the minimum tax base in § 67-4-2108 , as that section existed prior to the effective date of this act, then the commissioner shall issue a refund equal to the amount of tax actually paid minus the amount of tax otherwise due pursuant to this part without regard to § 67-4-2108 , as that section existed prior to such date; provided, however, that the refund is subject to the following provisions: (1) The tax subject to refund must have been reported to the department on a return filed on or after January 1, 2021, covering a tax period that ended on or after March 31, 2020, and the refund claim must be filed pursuant to this section between May 15, 2024, and November 30, 2024; (2) The claim for refund, including information necessary to determine the proper amount due, must be filed on a form prescribed by the commissioner exclusively for the purpose of seeking a refund pursuant to this section and must not include a claim for refund on any other basis. The form must include a statement that upon acceptance of a refund issued pursuant to this section, the taxpayer knowingly waives any claim by the taxpayer or the right to file suit alleging that the franchise tax in this part, or any provision of this part, including § 67-4-2108 as that section existed prior to the effective date of this act, is unconstitutional by failing the internal consistency test. A claim on any other basis must be filed separately under § 67-1-1802 . The commissioner is also authorized to refund, in accordance with this section, a claim timely filed under § 67-1-1802 and filed prior to January 1, 2024, that alleges that the franchise tax in this part, or any provision of this part, is unconstitutional by failing the internal consistency test. The commissioner is not authorized to make a refund under this section unless a claim is filed; (3) As used in this section, "tax actually paid" includes any credits applied on the return. Credits must be reinstated but not paid as a refund; (4) This section does not prevent the commissioner from auditing the refund claim, appropriately adjusting or denying the claim, or auditing the amount of tax otherwise due under this part within the applicable statute of limitations; (5) A refund due under this section must first be used to offset any outstanding tax liabilities and is subject to the report of debts requirements in § 67-1-1802(a)(1)(B) ; (6) A denial of a refund claimed under this section is subject to the remedies provided in §§ 67-1-1802(b) and 67-1-1802(c) ; (7) Interest at the rate established by 26 U.S.C. § 6621(a)(1) for a large corporate overpayment in the amount of the federal short-term rate plus five-tenths (0.5) of a percentage point must be added to the amount refunded under this section beginning ninety (90) days from the date the commissioner receives the refund claim and proper proof to verify that the refund or credit is due and payable; (8) Notwithstanding § 67-1-1702 or another law to the contrary, for purposes of administering the franchise tax refund, the department shall publish on the department's website, only for the period from May 31, 2025, through June 30, 2025: (A) The name of each taxpayer issued a refund and the applicable range corresponding to the total amount refunded to the taxpayer. The applicable ranges are: seven hundred fifty dollars ($750) or less; more than seven hundred fifty dollars ($750) but less than or equal to ten thousand dollars ($10,000); and more than ten thousand dollars ($10,000); or (B) If a taxpayer has filed a refund claim but has not been issued a refund by May 31, 2025, the name of the taxpayer as required by this subdivision (a)(8) with the range omitted and designated as "pending"; and (9) Attorneys' fees must not be added to the amount of refund due. (b) All refunds paid pursuant to this section must be paid from an appropriately designated fund established by the commissioner of finance and administration. Except as otherwise provided in this subsection (b), any unexpended balance at the end of a fiscal year shall not revert to the general fund but must be carried forward to be expended in the subsequent fiscal year. On or before June 30, 2025, the commissioner of finance and administration and the commissioner of revenue must jointly certify to the chairs of the finance, ways and means committees of the senate and the house of representatives the amount claimed pursuant to subsection (a). On July 1, 2025, any funds in excess of the certified amount shall revert to the general fund. The fund specified in this subsection (b) expires upon final payment of all refunds due pursuant to this section, and any remaining balance shall revert to the general fund. It is the legislative intent that the beginning balance in the fund must be from funds appropriated by the general assembly in the general appropriations act for the purposes of this section. (c) The office of the attorney general and reporter must review and approve the department's process for reviewing refund claims under this section before the department is authorized to review and approve such claims. (d) On or before December 31, 2024, the department of revenue shall report in writing to the chairs of the finance, ways and means committees of the senate and the house of representatives, and to the directors of the office of legislative budget analysis, the total number of refund claims filed and the total amount paid pursuant to this section. Added by 2024 Tenn. Acts, ch. 950,s 3, eff. 5/10/2024.
(a) If a taxpayer paid the tax levied by this part as a result of the minimum tax base in § 67-4-2108 , as that section existed prior to the effective date of this act, then the commissioner shall issue a refund equal to the amount of tax actually paid minus the amount of tax otherwise due pursuant to this part without regard to § 67-4-2108 , as that section existed prior to such date; provided, however, that the refund is subject to the following provisions: (1) The tax subject to refund must have been reported to the department on a return filed on or after January 1, 2021, covering a tax period that ended on or after March 31, 2020, and the refund claim must be filed pursuant to this section between May 15, 2024, and November 30, 2024; (2) The claim for refund, including information necessary to determine the proper amount due, must be filed on a form prescribed by the commissioner exclusively for the purpose of seeking a refund pursuant to this section and must not include a claim for refund on any other basis. The form must include a statement that upon acceptance of a refund issued pursuant to this section, the taxpayer knowingly waives any claim by the taxpayer or the right to file suit alleging that the franchise tax in this part, or any provision of this part, including § 67-4-2108 as that section existed prior to the effective date of this act, is unconstitutional by failing the internal consistency test. A claim on any other basis must be filed separately under § 67-1-1802 . The commissioner is also authorized to refund, in accordance with this section, a claim timely filed under § 67-1-1802 and filed prior to January 1, 2024, that alleges that the franchise tax in this part, or any provision of this part, is unconstitutional by failing the internal consistency test. The commissioner is not authorized to make a refund under this section unless a claim is filed; (3) As used in this section, "tax actually paid" includes any credits applied on the return. Credits must be reinstated but not paid as a refund; (4) This section does not prevent the commissioner from auditing the refund claim, appropriately adjusting or denying the claim, or auditing the amount of tax otherwise due under this part within the applicable statute of limitations; (5) A refund due under this section must first be used to offset any outstanding tax liabilities and is subject to the report of debts requirements in § 67-1-1802(a)(1)(B) ; (6) A denial of a refund claimed under this section is subject to the remedies provided in §§ 67-1-1802(b) and 67-1-1802(c) ; (7) Interest at the rate established by 26 U.S.C. § 6621(a)(1) for a large corporate overpayment in the amount of the federal short-term rate plus five-tenths (0.5) of a percentage point must be added to the amount refunded under this section beginning ninety (90) days from the date the commissioner receives the refund claim and proper proof to verify that the refund or credit is due and payable; (8) Notwithstanding § 67-1-1702 or another law to the contrary, for purposes of administering the franchise tax refund, the department shall publish on the department's website, only for the period from May 31, 2025, through June 30, 2025: (A) The name of each taxpayer issued a refund and the applicable range corresponding to the total amount refunded to the taxpayer. The applicable ranges are: seven hundred fifty dollars ($750) or less; more than seven hundred fifty dollars ($750) but less than or equal to ten thousand dollars ($10,000); and more than ten thousand dollars ($10,000); or (B) If a taxpayer has filed a refund claim but has not been issued a refund by May 31, 2025, the name of the taxpayer as required by this subdivision (a)(8) with the range omitted and designated as "pending"; and (9) Attorneys' fees must not be added to the amount of refund due.
(1) The tax subject to refund must have been reported to the department on a return filed on or after January 1, 2021, covering a tax period that ended on or after March 31, 2020, and the refund claim must be filed pursuant to this section between May 15, 2024, and November 30, 2024;
(2) The claim for refund, including information necessary to determine the proper amount due, must be filed on a form prescribed by the commissioner exclusively for the purpose of seeking a refund pursuant to this section and must not include a claim for refund on any other basis. The form must include a statement that upon acceptance of a refund issued pursuant to this section, the taxpayer knowingly waives any claim by the taxpayer or the right to file suit alleging that the franchise tax in this part, or any provision of this part, including § 67-4-2108 as that section existed prior to the effective date of this act, is unconstitutional by failing the internal consistency test. A claim on any other basis must be filed separately under § 67-1-1802 . The commissioner is also authorized to refund, in accordance with this section, a claim timely filed under § 67-1-1802 and filed prior to January 1, 2024, that alleges that the franchise tax in this part, or any provision of this part, is unconstitutional by failing the internal consistency test. The commissioner is not authorized to make a refund under this section unless a claim is filed;
(3) As used in this section, "tax actually paid" includes any credits applied on the return. Credits must be reinstated but not paid as a refund;
(4) This section does not prevent the commissioner from auditing the refund claim, appropriately adjusting or denying the claim, or auditing the amount of tax otherwise due under this part within the applicable statute of limitations;
(5) A refund due under this section must first be used to offset any outstanding tax liabilities and is subject to the report of debts requirements in § 67-1-1802(a)(1)(B) ;
(6) A denial of a refund claimed under this section is subject to the remedies provided in §§ 67-1-1802(b) and 67-1-1802(c) ;
(7) Interest at the rate established by 26 U.S.C. § 6621(a)(1) for a large corporate overpayment in the amount of the federal short-term rate plus five-tenths (0.5) of a percentage point must be added to the amount refunded under this section beginning ninety (90) days from the date the commissioner receives the refund claim and proper proof to verify that the refund or credit is due and payable;
(8) Notwithstanding § 67-1-1702 or another law to the contrary, for purposes of administering the franchise tax refund, the department shall publish on the department's website, only for the period from May 31, 2025, through June 30, 2025: (A) The name of each taxpayer issued a refund and the applicable range corresponding to the total amount refunded to the taxpayer. The applicable ranges are: seven hundred fifty dollars ($750) or less; more than seven hundred fifty dollars ($750) but less than or equal to ten thousand dollars ($10,000); and more than ten thousand dollars ($10,000); or (B) If a taxpayer has filed a refund claim but has not been issued a refund by May 31, 2025, the name of the taxpayer as required by this subdivision (a)(8) with the range omitted and designated as "pending"; and
(A) The name of each taxpayer issued a refund and the applicable range corresponding to the total amount refunded to the taxpayer. The applicable ranges are: seven hundred fifty dollars ($750) or less; more than seven hundred fifty dollars ($750) but less than or equal to ten thousand dollars ($10,000); and more than ten thousand dollars ($10,000); or
(B) If a taxpayer has filed a refund claim but has not been issued a refund by May 31, 2025, the name of the taxpayer as required by this subdivision (a)(8) with the range omitted and designated as "pending"; and
(9) Attorneys' fees must not be added to the amount of refund due.
(b) All refunds paid pursuant to this section must be paid from an appropriately designated fund established by the commissioner of finance and administration. Except as otherwise provided in this subsection (b), any unexpended balance at the end of a fiscal year shall not revert to the general fund but must be carried forward to be expended in the subsequent fiscal year. On or before June 30, 2025, the commissioner of finance and administration and the commissioner of revenue must jointly certify to the chairs of the finance, ways and means committees of the senate and the house of representatives the amount claimed pursuant to subsection (a). On July 1, 2025, any funds in excess of the certified amount shall revert to the general fund. The fund specified in this subsection (b) expires upon final payment of all refunds due pursuant to this section, and any remaining balance shall revert to the general fund. It is the legislative intent that the beginning balance in the fund must be from funds appropriated by the general assembly in the general appropriations act for the purposes of this section.
(c) The office of the attorney general and reporter must review and approve the department's process for reviewing refund claims under this section before the department is authorized to review and approve such claims.
(d) On or before December 31, 2024, the department of revenue shall report in writing to the chairs of the finance, ways and means committees of the senate and the house of representatives, and to the directors of the office of legislative budget analysis, the total number of refund claims filed and the total amount paid pursuant to this section.
Added by 2024 Tenn. Acts, ch. 950,s 3, eff. 5/10/2024.
Tenn. Code Ann. § 67-5-1311 — TN Code / Title 67 / Chapter 5 / Section 67-5-1311
Gas, water, and sewerage companies
Status: in_force

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by gas, water, and sewerage companies shall include all its property, real and personal, setting forth therein the length in miles of the entire system of mains, conduits, number of services, governors, meters, and transformers in each incorporated town and county, together with the value of the whole, the capital stock, gross receipts from business in this state, during the preceding fiscal year, and the gross receipts from all sources, and the location, value, and description of all other property, real and personal, in this state. Acts 1973, ch. 226, § 11; T.C.A., § 67-911.
In addition to the information required by § 67-5-1303 , the schedules and statements submitted by gas, water, and sewerage companies shall include all its property, real and personal, setting forth therein the length in miles of the entire system of mains, conduits, number of services, governors, meters, and transformers in each incorporated town and county, together with the value of the whole, the capital stock, gross receipts from business in this state, during the preceding fiscal year, and the gross receipts from all sources, and the location, value, and description of all other property, real and personal, in this state.
Acts 1973, ch. 226, § 11; T.C.A., § 67-911.
Tenn. Code Ann. § 67-3-1110 — TN Code / Title 67 / Chapter 3 / Section 67-3-1110
Liquified gas - Reports - Payment of tax - Computation of tax
Status: in_force

(a) A dealer, on or before the twenty-fifth day of the month following the end of each calendar quarter, shall file a report and remit the tax due. A dealer who has made no taxable deliveries during the reporting period shall file a report. (b) A user operating a vehicle used for commercial purposes shall be required to submit a report on or before July 25 of each year, for the previous permitted year and shall remit the tax due. The report must state the ending odometer reading, the number of miles traveled in Tennessee, the number of miles traveled outside Tennessee, and other information required by the commissioner. In the absence of an ending odometer reading, the previous year's mileage shall be presumed to be forty thousand (40,000) miles. A report shall be filed even if no tax is due. Failure to file this report shall result in the tax being assessed based upon the presumption that the vehicle traveled forty thousand (40,000) miles. (c) (1) In computing the tax to be remitted, a user required to report ending odometer readings shall divide the total miles traveled in Tennessee by the mileage allowance for the applicable class. The resulting number of gallons used shall be multiplied by the tax rate imposed, to obtain the tax due. The cost of the permit shall be deducted from the tax due to obtain the tax to be remitted with the annual report. (2) The number of gallons used shall be computed using the following mileage allowances: Passenger cars - 19 miles per gallon; Class 1 - 14 miles per gallon; Class 2 - 14 miles per gallon; Class 3 - 8 miles per gallon; Class 4 - 8 miles per gallon; and Class 5 - 5 miles per gallon. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2210.
(a) A dealer, on or before the twenty-fifth day of the month following the end of each calendar quarter, shall file a report and remit the tax due. A dealer who has made no taxable deliveries during the reporting period shall file a report.
(b) A user operating a vehicle used for commercial purposes shall be required to submit a report on or before July 25 of each year, for the previous permitted year and shall remit the tax due. The report must state the ending odometer reading, the number of miles traveled in Tennessee, the number of miles traveled outside Tennessee, and other information required by the commissioner. In the absence of an ending odometer reading, the previous year's mileage shall be presumed to be forty thousand (40,000) miles. A report shall be filed even if no tax is due. Failure to file this report shall result in the tax being assessed based upon the presumption that the vehicle traveled forty thousand (40,000) miles.
(c) (1) In computing the tax to be remitted, a user required to report ending odometer readings shall divide the total miles traveled in Tennessee by the mileage allowance for the applicable class. The resulting number of gallons used shall be multiplied by the tax rate imposed, to obtain the tax due. The cost of the permit shall be deducted from the tax due to obtain the tax to be remitted with the annual report. (2) The number of gallons used shall be computed using the following mileage allowances: Passenger cars - 19 miles per gallon; Class 1 - 14 miles per gallon; Class 2 - 14 miles per gallon; Class 3 - 8 miles per gallon; Class 4 - 8 miles per gallon; and Class 5 - 5 miles per gallon.
(1) In computing the tax to be remitted, a user required to report ending odometer readings shall divide the total miles traveled in Tennessee by the mileage allowance for the applicable class. The resulting number of gallons used shall be multiplied by the tax rate imposed, to obtain the tax due. The cost of the permit shall be deducted from the tax due to obtain the tax to be remitted with the annual report.
(2) The number of gallons used shall be computed using the following mileage allowances: Passenger cars - 19 miles per gallon; Class 1 - 14 miles per gallon; Class 2 - 14 miles per gallon; Class 3 - 8 miles per gallon; Class 4 - 8 miles per gallon; and Class 5 - 5 miles per gallon.
Passenger cars - 19 miles per gallon;
Class 1 - 14 miles per gallon;
Class 2 - 14 miles per gallon;
Class 3 - 8 miles per gallon;
Class 4 - 8 miles per gallon; and
Class 5 - 5 miles per gallon.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2210.
Tenn. Code Ann. § 67-1-1417 — TN Code / Title 67 / Chapter 1 / Section 67-1-1417
Time and place of sale
Status: in_force

The time of sale shall not be less than ten (10) days nor more than forty (40) days from the time of giving public notice under § 67-1-1415 . The place of sale shall be within the county in which the property is seized, except by special order of the commissioner or the commissioner's delegate. Acts 1972, ch. 762, § 4; T.C.A., § 67-6014.
The time of sale shall not be less than ten (10) days nor more than forty (40) days from the time of giving public notice under § 67-1-1415 . The place of sale shall be within the county in which the property is seized, except by special order of the commissioner or the commissioner's delegate.
Acts 1972, ch. 762, § 4; T.C.A., § 67-6014.
Tenn. Code Ann. § 67-6-401 — TN Code / Title 67 / Chapter 6 / Section 67-6-401
Administration by commissioner
Status: in_force

The commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter. Acts 1947, ch. 3, § 14; C. Supp. 1950, § 1248.86 (Williams, § 1328.36); T.C.A. (orig. ed.), § 67-3046.
The commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter.
Acts 1947, ch. 3, § 14; C. Supp. 1950, § 1248.86 (Williams, § 1328.36); T.C.A. (orig. ed.), § 67-3046.
Tenn. Code Ann. § 67-6-306 — TN Code / Title 67 / Chapter 6 / Section 67-6-306
Divorce - Transfer of automobile
Status: in_force

There is exempt from sales and use tax the transfer between spouses of an automobile when such transfer is the result of a decree of divorce terminating that marriage. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
There is exempt from sales and use tax the transfer between spouses of an automobile when such transfer is the result of a decree of divorce terminating that marriage.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012.
Tenn. Code Ann. § 67-6-303 — TN Code / Title 67 / Chapter 6 / Section 67-6-303
Armed forces - Automobiles
Status: in_force

(a) There is exempt from the tax imposed by this chapter the sale or use of a motor vehicle that is registered in this state in accordance with title 55, if the vehicle is sold to any of the following: (1) A member of a uniformed service in active military service of the United States, as defined in § 58-1-102 , who is stationed in this state or at a military reservation located partially within the boundary of this state and that of another state under orders of the member's branch of service; (2) A member of the Tennessee national guard, or reserve member of a uniformed service of the United States, who is a participant in the active guard and reserve (AGR) program and is stationed in the state or at a military reservation located partially within the boundary of the state and that of another state under orders of the member's branch of service; or (3) A member of the Tennessee national guard, or a reserve member of a uniformed service of the United States, who has been called into active military service of the United States, as defined in § 58-1-102 , and is stationed in a combat zone; provided, that, with respect to an individual, the exemption provided in this subdivision (a)(3) shall apply from the effective date of official military orders assigning the individual to a combat zone and shall expire ninety (90) days after the effective date of official military orders releasing the individual from the combat zone. (b) In order to qualify for the exemption provided in this section, the purchaser shall provide to the seller, or to the county clerk when appropriate, a copy of the official orders related to the stationing of the purchaser and, if applicable, the purchaser's status as a member of the AGR program. The orders shall be retained in the seller's files and a copy shall accompany the application for registration. (c) The exemption provided in this section shall apply only when the vehicle is titled and registered in the name of the qualifying individual, either alone or jointly with a spouse or lineal relative. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1988, ch. 920, § 1; 1990, ch. 800, § 1; 1990, ch. 944, § 1; 1992, ch. 529, § 18; 1998, ch. 689, §§ 1, 2; 2004, ch. 842, § 1; 2006, ch. 1019, §§ 38, 39; 2007 , ch. 602, § 38.
(a) There is exempt from the tax imposed by this chapter the sale or use of a motor vehicle that is registered in this state in accordance with title 55, if the vehicle is sold to any of the following: (1) A member of a uniformed service in active military service of the United States, as defined in § 58-1-102 , who is stationed in this state or at a military reservation located partially within the boundary of this state and that of another state under orders of the member's branch of service; (2) A member of the Tennessee national guard, or reserve member of a uniformed service of the United States, who is a participant in the active guard and reserve (AGR) program and is stationed in the state or at a military reservation located partially within the boundary of the state and that of another state under orders of the member's branch of service; or (3) A member of the Tennessee national guard, or a reserve member of a uniformed service of the United States, who has been called into active military service of the United States, as defined in § 58-1-102 , and is stationed in a combat zone; provided, that, with respect to an individual, the exemption provided in this subdivision (a)(3) shall apply from the effective date of official military orders assigning the individual to a combat zone and shall expire ninety (90) days after the effective date of official military orders releasing the individual from the combat zone.
(1) A member of a uniformed service in active military service of the United States, as defined in § 58-1-102 , who is stationed in this state or at a military reservation located partially within the boundary of this state and that of another state under orders of the member's branch of service;
(2) A member of the Tennessee national guard, or reserve member of a uniformed service of the United States, who is a participant in the active guard and reserve (AGR) program and is stationed in the state or at a military reservation located partially within the boundary of the state and that of another state under orders of the member's branch of service; or
(3) A member of the Tennessee national guard, or a reserve member of a uniformed service of the United States, who has been called into active military service of the United States, as defined in § 58-1-102 , and is stationed in a combat zone; provided, that, with respect to an individual, the exemption provided in this subdivision (a)(3) shall apply from the effective date of official military orders assigning the individual to a combat zone and shall expire ninety (90) days after the effective date of official military orders releasing the individual from the combat zone.
(b) In order to qualify for the exemption provided in this section, the purchaser shall provide to the seller, or to the county clerk when appropriate, a copy of the official orders related to the stationing of the purchaser and, if applicable, the purchaser's status as a member of the AGR program. The orders shall be retained in the seller's files and a copy shall accompany the application for registration.
(c) The exemption provided in this section shall apply only when the vehicle is titled and registered in the name of the qualifying individual, either alone or jointly with a spouse or lineal relative.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1988, ch. 920, § 1; 1990, ch. 800, § 1; 1990, ch. 944, § 1; 1992, ch. 529, § 18; 1998, ch. 689, §§ 1, 2; 2004, ch. 842, § 1; 2006, ch. 1019, §§ 38, 39; 2007 , ch. 602, § 38.
Tenn. Code Ann. § 67-3-804 — TN Code / Title 67 / Chapter 3 / Section 67-3-804
Diversions
Status: in_force

(a) A shipment of petroleum products may be diverted from the destination stated on the original shipping paper where the shipping paper is incorrect or where there is a legitimate business need to divert the shipment. Prior to any diversion or change to the shipping paper, the shipper, the transporter, or an agent of either, shall notify the department or its designee and shall manually add the assigned verification number to the shipping paper. Any claim for refund resulting from a diversion under this section shall be made and acted on under the refund provisions of chapter 1, part 18, and chapter 3, part 4, of this title. (b) The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against any person who diverts a shipment or alters a shipping paper other than as provided for in subsection (a). No civil penalty will be assessed in those cases where the prior notification required in subsection (a) was not accomplished due to error, other than negligence, if within three (3) working days the shipper, the transporter, or the agent of either, notifies the department of the diversion and error. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1904.
(a) A shipment of petroleum products may be diverted from the destination stated on the original shipping paper where the shipping paper is incorrect or where there is a legitimate business need to divert the shipment. Prior to any diversion or change to the shipping paper, the shipper, the transporter, or an agent of either, shall notify the department or its designee and shall manually add the assigned verification number to the shipping paper. Any claim for refund resulting from a diversion under this section shall be made and acted on under the refund provisions of chapter 1, part 18, and chapter 3, part 4, of this title.
(b) The commissioner may assess a civil penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars ($1,000), whichever is greater, for each violation, against any person who diverts a shipment or alters a shipping paper other than as provided for in subsection (a). No civil penalty will be assessed in those cases where the prior notification required in subsection (a) was not accomplished due to error, other than negligence, if within three (3) working days the shipper, the transporter, or the agent of either, notifies the department of the diversion and error.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1904.
Tenn. Code Ann. § 67-4-2102 — TN Code / Title 67 / Chapter 4 / Section 67-4-2102
Tax for state purposes only
Status: in_force

The tax imposed in this part is a state tax for state purposes only and no county or municipality or taxing district shall have power to levy any like tax. Acts 1999, ch. 406, § 4.
The tax imposed in this part is a state tax for state purposes only and no county or municipality or taxing district shall have power to levy any like tax.
Acts 1999, ch. 406, § 4.
Tenn. Code Ann. § 67-6-301 — TN Code / Title 67 / Chapter 6 / Section 67-6-301
Agricultural products
Status: in_force

(a) (1) The gross proceeds derived from the sale in this state of livestock, nursery stock, poultry and other farm or nursery products, in any calendar year, directly from a farmer or nurseryman, are exempt from the tax levied by this chapter, if fifty percent (50%) or more of such products are grown or produced in the calendar year by such farmer or nurseryman. If less than fifty percent (50%) of such products in any calendar year are grown or produced by the farmer or nurseryman, then only the gross proceeds of the sale in this state of the products actually grown or produced by such farmer or nurseryman shall be exempt from the tax levied by this chapter. When sales of livestock, nursery stock, poultry, or other farm or nursery products are made to consumers, other than as provided herein, they are not exempt from the tax imposed by this chapter. (2) As used in subdivision (a)(1), unless the context otherwise requires, "sale directly from a farmer or nurseryman," includes, but is not limited to, the sale of farm or nursery products directly from a farmer to a consumer via an online nonprofit farmers' market; provided, that: (A) An amount equal to the consumer's full purchase price is transmitted by the consumer or the online farmers' market to the farmer; and (B) The cooperative or other organizing body of the online farmers' market levies no fee or other charge for facilitating the sales other than virtual booth rental fees periodically assessed to participating farmers in order to pay the actual costs incurred by the cooperative or organizing body in operating the online farmers' market. (b) It is specifically provided that the use tax, as defined herein, shall not apply to livestock and livestock products, to poultry and poultry products, to farm, nursery and agricultural products, when produced by the farmer or nurseryman and used by the nurseryman and members of the nurseryman's family. (c) (1) Each and every agricultural commodity sold by any person, other than a producer, to any other person, who purchases not for direct consumption, but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing, or manufacturing such agricultural commodity for the ultimate retail consumer trade, shall be and is exempt from any and all provisions of this chapter, including payment of the tax applicable to the sale, storage, use, transfer, or any other utilization or handling thereof, except when such agricultural commodity is actually sold as a marketable or finished product to the ultimate consumer, and in no case shall more than one (1) tax be exacted. (2) "Agricultural commodity," for purposes of this section, means horticultural, poultry, and farm products, livestock and livestock products, and harvested trees. (d) The gross proceeds derived from the sale in this state of products that are grown or produced in a community garden, as defined in § 43-24-102 , in any calendar year, directly from a representative of the community garden, are exempt from the tax levied by this chapter. Amended by 2014 Tenn. Acts, ch. 556,s 4, eff. 3/21/2014. Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1978, ch. 921, §§ 2, 3; 1983, ch. 162, § 1; T.C.A. (orig. ed.), § 67-3011; Acts 2007, ch. 507, § 1; 2007, ch. 602, § 87.
(a) (1) The gross proceeds derived from the sale in this state of livestock, nursery stock, poultry and other farm or nursery products, in any calendar year, directly from a farmer or nurseryman, are exempt from the tax levied by this chapter, if fifty percent (50%) or more of such products are grown or produced in the calendar year by such farmer or nurseryman. If less than fifty percent (50%) of such products in any calendar year are grown or produced by the farmer or nurseryman, then only the gross proceeds of the sale in this state of the products actually grown or produced by such farmer or nurseryman shall be exempt from the tax levied by this chapter. When sales of livestock, nursery stock, poultry, or other farm or nursery products are made to consumers, other than as provided herein, they are not exempt from the tax imposed by this chapter. (2) As used in subdivision (a)(1), unless the context otherwise requires, "sale directly from a farmer or nurseryman," includes, but is not limited to, the sale of farm or nursery products directly from a farmer to a consumer via an online nonprofit farmers' market; provided, that: (A) An amount equal to the consumer's full purchase price is transmitted by the consumer or the online farmers' market to the farmer; and (B) The cooperative or other organizing body of the online farmers' market levies no fee or other charge for facilitating the sales other than virtual booth rental fees periodically assessed to participating farmers in order to pay the actual costs incurred by the cooperative or organizing body in operating the online farmers' market.
(1) The gross proceeds derived from the sale in this state of livestock, nursery stock, poultry and other farm or nursery products, in any calendar year, directly from a farmer or nurseryman, are exempt from the tax levied by this chapter, if fifty percent (50%) or more of such products are grown or produced in the calendar year by such farmer or nurseryman. If less than fifty percent (50%) of such products in any calendar year are grown or produced by the farmer or nurseryman, then only the gross proceeds of the sale in this state of the products actually grown or produced by such farmer or nurseryman shall be exempt from the tax levied by this chapter. When sales of livestock, nursery stock, poultry, or other farm or nursery products are made to consumers, other than as provided herein, they are not exempt from the tax imposed by this chapter.
(2) As used in subdivision (a)(1), unless the context otherwise requires, "sale directly from a farmer or nurseryman," includes, but is not limited to, the sale of farm or nursery products directly from a farmer to a consumer via an online nonprofit farmers' market; provided, that: (A) An amount equal to the consumer's full purchase price is transmitted by the consumer or the online farmers' market to the farmer; and (B) The cooperative or other organizing body of the online farmers' market levies no fee or other charge for facilitating the sales other than virtual booth rental fees periodically assessed to participating farmers in order to pay the actual costs incurred by the cooperative or organizing body in operating the online farmers' market.
(A) An amount equal to the consumer's full purchase price is transmitted by the consumer or the online farmers' market to the farmer; and
(B) The cooperative or other organizing body of the online farmers' market levies no fee or other charge for facilitating the sales other than virtual booth rental fees periodically assessed to participating farmers in order to pay the actual costs incurred by the cooperative or organizing body in operating the online farmers' market.
(b) It is specifically provided that the use tax, as defined herein, shall not apply to livestock and livestock products, to poultry and poultry products, to farm, nursery and agricultural products, when produced by the farmer or nurseryman and used by the nurseryman and members of the nurseryman's family.
(c) (1) Each and every agricultural commodity sold by any person, other than a producer, to any other person, who purchases not for direct consumption, but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing, or manufacturing such agricultural commodity for the ultimate retail consumer trade, shall be and is exempt from any and all provisions of this chapter, including payment of the tax applicable to the sale, storage, use, transfer, or any other utilization or handling thereof, except when such agricultural commodity is actually sold as a marketable or finished product to the ultimate consumer, and in no case shall more than one (1) tax be exacted. (2) "Agricultural commodity," for purposes of this section, means horticultural, poultry, and farm products, livestock and livestock products, and harvested trees.
(1) Each and every agricultural commodity sold by any person, other than a producer, to any other person, who purchases not for direct consumption, but for the purpose of acquiring raw products for use or for sale in the process of preparing, finishing, or manufacturing such agricultural commodity for the ultimate retail consumer trade, shall be and is exempt from any and all provisions of this chapter, including payment of the tax applicable to the sale, storage, use, transfer, or any other utilization or handling thereof, except when such agricultural commodity is actually sold as a marketable or finished product to the ultimate consumer, and in no case shall more than one (1) tax be exacted.
(2) "Agricultural commodity," for purposes of this section, means horticultural, poultry, and farm products, livestock and livestock products, and harvested trees.
(d) The gross proceeds derived from the sale in this state of products that are grown or produced in a community garden, as defined in § 43-24-102 , in any calendar year, directly from a representative of the community garden, are exempt from the tax levied by this chapter.
Amended by 2014 Tenn. Acts, ch. 556,s 4, eff. 3/21/2014.
Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1978, ch. 921, §§ 2, 3; 1983, ch. 162, § 1; T.C.A. (orig. ed.), § 67-3011; Acts 2007, ch. 507, § 1; 2007, ch. 602, § 87.
Tenn. Code Ann. § 67-4-2014 — TN Code / Title 67 / Chapter 4 / Section 67-4-2014
Variances from standard apportionment formula - Notice of discontinuation - Hospital companies
Status: in_force

(a) If the tax computation, allocation or apportionment provisions of this part or chapter 2 of this title do not fairly represent the extent of the taxpayer's business activity in this state, or the taxpayer's net earnings, the taxpayer may petition for, or the department through its delegates may require, in respect to all or any part of the taxpayer's business activity, if reasonable: (1) Separate accounting; (2) The exclusion of any one (1) or more of the formula factors; (3) The inclusion of one (1) or more additional apportionment formula factors that will fairly represent the taxpayer's business activity in this state; (4) The use of any other method to source receipts for purposes of the receipts factor or factors of the apportionment formula numerator or numerators; or (5) The employment of any other method to effectuate an equitable computation, allocation and apportionment of the taxpayer's net earnings or losses that fairly represents the extent of the business entity's activities in Tennessee. (b) If any factors are excluded from or added to the statutory apportionment formula, an appropriate change shall be made in the number used as the denominator of the fraction. (c) (1) In any case of two (2) or more persons, organizations, trades or businesses, whether or not incorporated and whether or not affiliated, owned or controlled directly or indirectly by the same interests, the commissioner through delegates may distribute, apportion, or allocate income, deductions, credits, or allowances between or among such persons, organizations, trades or businesses, if the commissioner determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes, excessive use or abuse of exemptions, or to clearly reflect the income of such persons, organizations, trades or businesses. In addition, the commissioner through delegates may require combined reports utilizing a common apportionment formula covering members of an affiliated group. It is the intent of the general assembly that the federal regulations, rulings, and court implementations with respect to 26 U.S.C. § 482 be used as guidance in the administration of this subdivision (c)(1). (2) In the case of two (2) or more entities owned or controlled directly or indirectly by the same persons, including, but not limited to, affiliated groups, the commissioner, through the commissioner's delegates, may require combined reports and, if applicable, the utilization of a common apportionment formula covering such entities. (3) The commissioner may apply federal taxation concepts, including, but not limited to, "assignment of income," "arms length," and "fair market value" to dealings between and among affiliates. (4) The commissioner may disregard any entity created or transaction made that has no business purpose or is created or made with the primary purpose of evading either the federal income tax or the excise tax. (d) When another method of tax computation, allocation or apportionment as set out above has once been established, it shall continue in effect so long as the circumstances justifying the variation remain substantially unchanged, or until changed or discontinued by the department, whichever occurs first. In the event that the department changes or discontinues a variation from the statutory computation, allocation or apportionment provisions that has been granted to or required of a taxpayer, reasonable notice shall be given to the taxpayer affected, and any such change or discontinuation shall apply prospectively to the first and subsequent tax periods beginning on or after the date of such notice. (e) For tax years beginning on or before December 31, 2006, a hospital company, as defined in § 67-4-2004 , shall file its franchise and excise tax return on a combined basis, together with all other corporations or other entities subject to the taxes imposed under this part and part 21 of this chapter that are members of its controlled group, as defined in 26 U.S.C. § 267(f)(1) , and that are doing business in and taxable by this state, apportioned or allocated as to each member separately as provided in §§ 67-4-2011 and 67-4-2012 , and then combined. Such combined franchise and excise tax returns shall be signed on behalf of one (1) member of the combined controlled group for itself and on behalf of the other members of the combined controlled group, and such signature shall constitute representation and evidence of authority to file on behalf of all members of the combined controlled group. The combined return shall contain all financial statements and schedules that would be required of each member filing a separate franchise and excise tax return. Each member's net earnings or losses subject to carryover, as the case may be, and each member's apportionment ratio, and applicable supporting schedules shall be computed separately as would be required by law if no combined return were required. The franchise and excise tax shall be computed for the combined group based on the combined net earnings or net losses of the members as combined and shown on the combined return filed for members of the controlled group of companies doing business in this state. The losses available to each member of the controlled group under current or prior law shall be available for offset against the net earnings of the combined group in the first year of filing on a combined basis, and any portion that is not used to offset net earnings of the combined group in the first combined year shall be carried forward on a combined basis to be available as an offset to future net earnings of the combined group in accordance with and subject to the time limitations set forth in § 67-4-2006(c)(2) ; provided, that such combination shall not extend the time limitation of any then existing net operating losses. No member of the combined group may file its franchise and excise tax return on a separate basis without the consent of the commissioner. Acts 1999, ch. 406, § 3; 2005, ch. 499, §§ 41 - 43; 2006, ch. 1019, § 57.
(a) If the tax computation, allocation or apportionment provisions of this part or chapter 2 of this title do not fairly represent the extent of the taxpayer's business activity in this state, or the taxpayer's net earnings, the taxpayer may petition for, or the department through its delegates may require, in respect to all or any part of the taxpayer's business activity, if reasonable: (1) Separate accounting; (2) The exclusion of any one (1) or more of the formula factors; (3) The inclusion of one (1) or more additional apportionment formula factors that will fairly represent the taxpayer's business activity in this state; (4) The use of any other method to source receipts for purposes of the receipts factor or factors of the apportionment formula numerator or numerators; or (5) The employment of any other method to effectuate an equitable computation, allocation and apportionment of the taxpayer's net earnings or losses that fairly represents the extent of the business entity's activities in Tennessee.
(1) Separate accounting;
(2) The exclusion of any one (1) or more of the formula factors;
(3) The inclusion of one (1) or more additional apportionment formula factors that will fairly represent the taxpayer's business activity in this state;
(4) The use of any other method to source receipts for purposes of the receipts factor or factors of the apportionment formula numerator or numerators; or
(5) The employment of any other method to effectuate an equitable computation, allocation and apportionment of the taxpayer's net earnings or losses that fairly represents the extent of the business entity's activities in Tennessee.
(b) If any factors are excluded from or added to the statutory apportionment formula, an appropriate change shall be made in the number used as the denominator of the fraction.
(c) (1) In any case of two (2) or more persons, organizations, trades or businesses, whether or not incorporated and whether or not affiliated, owned or controlled directly or indirectly by the same interests, the commissioner through delegates may distribute, apportion, or allocate income, deductions, credits, or allowances between or among such persons, organizations, trades or businesses, if the commissioner determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes, excessive use or abuse of exemptions, or to clearly reflect the income of such persons, organizations, trades or businesses. In addition, the commissioner through delegates may require combined reports utilizing a common apportionment formula covering members of an affiliated group. It is the intent of the general assembly that the federal regulations, rulings, and court implementations with respect to 26 U.S.C. § 482 be used as guidance in the administration of this subdivision (c)(1). (2) In the case of two (2) or more entities owned or controlled directly or indirectly by the same persons, including, but not limited to, affiliated groups, the commissioner, through the commissioner's delegates, may require combined reports and, if applicable, the utilization of a common apportionment formula covering such entities. (3) The commissioner may apply federal taxation concepts, including, but not limited to, "assignment of income," "arms length," and "fair market value" to dealings between and among affiliates. (4) The commissioner may disregard any entity created or transaction made that has no business purpose or is created or made with the primary purpose of evading either the federal income tax or the excise tax.
(1) In any case of two (2) or more persons, organizations, trades or businesses, whether or not incorporated and whether or not affiliated, owned or controlled directly or indirectly by the same interests, the commissioner through delegates may distribute, apportion, or allocate income, deductions, credits, or allowances between or among such persons, organizations, trades or businesses, if the commissioner determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes, excessive use or abuse of exemptions, or to clearly reflect the income of such persons, organizations, trades or businesses. In addition, the commissioner through delegates may require combined reports utilizing a common apportionment formula covering members of an affiliated group. It is the intent of the general assembly that the federal regulations, rulings, and court implementations with respect to 26 U.S.C. § 482 be used as guidance in the administration of this subdivision (c)(1).
(2) In the case of two (2) or more entities owned or controlled directly or indirectly by the same persons, including, but not limited to, affiliated groups, the commissioner, through the commissioner's delegates, may require combined reports and, if applicable, the utilization of a common apportionment formula covering such entities.
(3) The commissioner may apply federal taxation concepts, including, but not limited to, "assignment of income," "arms length," and "fair market value" to dealings between and among affiliates.
(4) The commissioner may disregard any entity created or transaction made that has no business purpose or is created or made with the primary purpose of evading either the federal income tax or the excise tax.
(d) When another method of tax computation, allocation or apportionment as set out above has once been established, it shall continue in effect so long as the circumstances justifying the variation remain substantially unchanged, or until changed or discontinued by the department, whichever occurs first. In the event that the department changes or discontinues a variation from the statutory computation, allocation or apportionment provisions that has been granted to or required of a taxpayer, reasonable notice shall be given to the taxpayer affected, and any such change or discontinuation shall apply prospectively to the first and subsequent tax periods beginning on or after the date of such notice.
(e) For tax years beginning on or before December 31, 2006, a hospital company, as defined in § 67-4-2004 , shall file its franchise and excise tax return on a combined basis, together with all other corporations or other entities subject to the taxes imposed under this part and part 21 of this chapter that are members of its controlled group, as defined in 26 U.S.C. § 267(f)(1) , and that are doing business in and taxable by this state, apportioned or allocated as to each member separately as provided in §§ 67-4-2011 and 67-4-2012 , and then combined. Such combined franchise and excise tax returns shall be signed on behalf of one (1) member of the combined controlled group for itself and on behalf of the other members of the combined controlled group, and such signature shall constitute representation and evidence of authority to file on behalf of all members of the combined controlled group. The combined return shall contain all financial statements and schedules that would be required of each member filing a separate franchise and excise tax return. Each member's net earnings or losses subject to carryover, as the case may be, and each member's apportionment ratio, and applicable supporting schedules shall be computed separately as would be required by law if no combined return were required. The franchise and excise tax shall be computed for the combined group based on the combined net earnings or net losses of the members as combined and shown on the combined return filed for members of the controlled group of companies doing business in this state. The losses available to each member of the controlled group under current or prior law shall be available for offset against the net earnings of the combined group in the first year of filing on a combined basis, and any portion that is not used to offset net earnings of the combined group in the first combined year shall be carried forward on a combined basis to be available as an offset to future net earnings of the combined group in accordance with and subject to the time limitations set forth in § 67-4-2006(c)(2) ; provided, that such combination shall not extend the time limitation of any then existing net operating losses. No member of the combined group may file its franchise and excise tax return on a separate basis without the consent of the commissioner.
Acts 1999, ch. 406, § 3; 2005, ch. 499, §§ 41 - 43; 2006, ch. 1019, § 57.
Tenn. Code Ann. § 67-5-1308 — TN Code / Title 67 / Chapter 5 / Section 67-5-1308
Motor bus and truck companies
Status: in_force

In addition to the information required by § 67-5-1303 , the schedules and statements submitted by motor bus and/or truck companies domiciled in this state and/or owning or leasing real or personal property, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, located in this state, shall include: (1) The number of vehicles, their class and/or kind, the cost and value of each vehicle owned and/or operated by, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, any such motor carrier; (2) The total number of vehicle miles operated by any such motor carrier, together with the total number of vehicle miles and route miles operated within this state during the prior calendar year; and (3) The location and description of all buildings, land, materials and supplies, tools and equipment, furniture, motor vehicles operated exclusively within any one (1) county or incorporated municipality, and other personal property, showing the cost and value of all such property, separately set forth to show same within and outside this state. Acts 1973, ch. 226, § 11; T.C.A., § 67-908; Acts 2010, ch. 942, §§ 2, 3.
In addition to the information required by § 67-5-1303 , the schedules and statements submitted by motor bus and/or truck companies domiciled in this state and/or owning or leasing real or personal property, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, located in this state, shall include:
(1) The number of vehicles, their class and/or kind, the cost and value of each vehicle owned and/or operated by, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, any such motor carrier;
(2) The total number of vehicle miles operated by any such motor carrier, together with the total number of vehicle miles and route miles operated within this state during the prior calendar year; and
(3) The location and description of all buildings, land, materials and supplies, tools and equipment, furniture, motor vehicles operated exclusively within any one (1) county or incorporated municipality, and other personal property, showing the cost and value of all such property, separately set forth to show same within and outside this state.
Acts 1973, ch. 226, § 11; T.C.A., § 67-908; Acts 2010, ch. 942, §§ 2, 3.
Tenn. Code Ann. § 67-3-503 — TN Code / Title 67 / Chapter 3 / Section 67-3-503
Blanket precollection election for imports
Status: in_force

(a) A licensed supplier or licensed permissive supplier may make a blanket election with the department to treat all removals of petroleum products from its out-of-state terminals, with a destination in this state shown on the terminal issued shipping paper, as if such removals of gasoline were imported and came to rest in Tennessee, and removals of petroleum products other than gasoline were removed across the terminal rack in this state, for taxation purposes under part 2 of this chapter. (b) This notice of election shall be made on forms provided by the department. (c) The department shall release a list of electing suppliers under subsection (b) upon request by any person. Disclosure of this information by the department shall not constitute a violation of any confidentiality requirement imposed by chapter 1, part 17 of this title. (d) The absence of an election by a supplier under this section shall not relieve the supplier of responsibility for remitting the taxes and fees imposed by this chapter. However, the responsibility of the supplier shall be limited to the supplier's own imports into this state. (e) Any supplier who makes the election provided by this section shall precollect the taxes and fees imposed by this chapter on all removals from a qualified out-of-state terminal on its account without regard to: (1) The license status of the person acquiring the petroleum product from such supplier; (2) The point or terms of sale; or (3) The character of delivery. (f) Each supplier who elects to precollect taxes and fees under this section agrees to waive any defense that the state lacks jurisdiction to require collection on all out-of-state sales by such person, where such person had knowledge that such shipments were destined for this state. Such supplier also agrees to waive any defense to the state's assertion of its general police powers to regulate the movement of petroleum products. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1603.
(a) A licensed supplier or licensed permissive supplier may make a blanket election with the department to treat all removals of petroleum products from its out-of-state terminals, with a destination in this state shown on the terminal issued shipping paper, as if such removals of gasoline were imported and came to rest in Tennessee, and removals of petroleum products other than gasoline were removed across the terminal rack in this state, for taxation purposes under part 2 of this chapter.
(b) This notice of election shall be made on forms provided by the department.
(c) The department shall release a list of electing suppliers under subsection (b) upon request by any person. Disclosure of this information by the department shall not constitute a violation of any confidentiality requirement imposed by chapter 1, part 17 of this title.
(d) The absence of an election by a supplier under this section shall not relieve the supplier of responsibility for remitting the taxes and fees imposed by this chapter. However, the responsibility of the supplier shall be limited to the supplier's own imports into this state.
(e) Any supplier who makes the election provided by this section shall precollect the taxes and fees imposed by this chapter on all removals from a qualified out-of-state terminal on its account without regard to: (1) The license status of the person acquiring the petroleum product from such supplier; (2) The point or terms of sale; or (3) The character of delivery.
(1) The license status of the person acquiring the petroleum product from such supplier;
(2) The point or terms of sale; or
(3) The character of delivery.
(f) Each supplier who elects to precollect taxes and fees under this section agrees to waive any defense that the state lacks jurisdiction to require collection on all out-of-state sales by such person, where such person had knowledge that such shipments were destined for this state. Such supplier also agrees to waive any defense to the state's assertion of its general police powers to regulate the movement of petroleum products.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1603.
Tenn. Code Ann. § 67-3-205 — TN Code / Title 67 / Chapter 3 / Section 67-3-205
Export tax
Status: in_force

An export tax of one-twentieth of one cent ( 1 / 20 of 1¢) per gallon is levied upon all of the petroleum products, subject to the special privilege tax provided at § 67-3-203 , which are stored in this state, or have come to rest after shipment in interstate commerce and are stored in this state, and are subsequently exported to points outside of this state. If with respect to these petroleum products the special privilege tax has already been paid, then nineteen-twentieths ( 19 / 20 ) of the special privilege tax may be credited on a monthly return, or in the alternative, refunded. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1305 .
An export tax of one-twentieth of one cent ( 1 / 20 of 1¢) per gallon is levied upon all of the petroleum products, subject to the special privilege tax provided at § 67-3-203 , which are stored in this state, or have come to rest after shipment in interstate commerce and are stored in this state, and are subsequently exported to points outside of this state. If with respect to these petroleum products the special privilege tax has already been paid, then nineteen-twentieths ( 19 / 20 ) of the special privilege tax may be credited on a monthly return, or in the alternative, refunded.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1305 .
Tenn. Code Ann. § 67-6-321 — TN Code / Title 67 / Chapter 6 / Section 67-6-321
Railroad stock - Vessels and barges - Railroad rolling stock
Status: in_force

(a) There is exempt from sales tax the transfer, by any dealer in personal property, of railroad rolling stock or of vessels or barges of fifty (50) tons or over of displacement, where the purchaser gives the seller an affidavit that such rolling stock or vessels are being purchased for use in interstate commerce or outside this state; and any such rolling stock or vessels are also exempt from use tax, so long as they are being used principally in interstate commerce. (b) There is exempt from the sales and use tax, the sale, use, storage or consumption of parts and accessories, material and supplies used in servicing and/or maintaining railroad rolling stock that is currently being used, or is reasonably intended to be used, in interstate commerce. Such exemption does not apply to fuel or other petroleum products or to shop equipment and tools. Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1992, ch. 663, § 1; 1993, ch. 318, § 2.
(a) There is exempt from sales tax the transfer, by any dealer in personal property, of railroad rolling stock or of vessels or barges of fifty (50) tons or over of displacement, where the purchaser gives the seller an affidavit that such rolling stock or vessels are being purchased for use in interstate commerce or outside this state; and any such rolling stock or vessels are also exempt from use tax, so long as they are being used principally in interstate commerce.
(b) There is exempt from the sales and use tax, the sale, use, storage or consumption of parts and accessories, material and supplies used in servicing and/or maintaining railroad rolling stock that is currently being used, or is reasonably intended to be used, in interstate commerce. Such exemption does not apply to fuel or other petroleum products or to shop equipment and tools.
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C. Supp. 1950, § 1248.61 (Williams, § 1328.27); Acts 1955, ch. 51, § 6; 1955, ch. 194, § 1; 1955, ch. 340, §§ 1, 2; 1961, ch. 248, § 1; 1963, ch. 38, § 4; 1963, ch. 112, § 1; 1963, ch. 137, § 1; 1963, ch. 268, § 1; 1965, ch. 32, § 1; 1965, ch. 164, § 1; 1967, ch. 98, § 1; 1969, ch. 2, § 1; 1971, ch. 39, § 1; 1971, ch. 113, § 1; 1971, ch. 258, § 1; 1973, ch. 173, § 1; 1976, ch. 466, § 2; 1976, ch. 524, § 1; 1976, ch. 689, § 1; 1976, ch. 711, § 1; 1976, ch. 733, § 1; 1977, ch. 79, § 1; 1977, ch. 150, § 1; 1977, ch. 268, § 1; 1977, ch. 487, § 1; 1978, ch. 732, § 1; 1978, ch. 733, § 1; impl. am. Acts 1978, ch. 761, § 116; Acts 1978, ch. 793, § 1; 1978, ch. 831, § 1; 1978, ch. 832, § 1; 1978, ch. 921, § 4; 1979, ch. 191, § 1; 1979, ch. 239, § 1; 1979, ch. 330, § 1; 1979, ch. 338, § 1; 1979, ch. 349, § 1; 1979, ch. 387, § 1; 1979, ch. 391, §§ 1, 2; 1980, ch. 613, § 1; 1980, ch. 748, § 1; 1980, ch. 863, § 1; 1981, ch. 70, § 1; 1981, ch. 133, § 1; 1981, ch. 273, § 1; 1982, ch. 576, § 1; 1982, ch. 634, § 1; 1983, ch. 102, § 3; 1983, ch. 140, § 1; 1983, ch. 162, § 2; T.C.A. (orig. ed.), § 67-3012; Acts 1992, ch. 663, § 1; 1993, ch. 318, § 2.
Tenn. Code Ann. § 67-8-423 — TN Code / Title 67 / Chapter 8 / Section 67-8-423
[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liability of executors, administrators and trustees
Status: in_force

Executors, administrators and trustees shall be liable for all taxes payable on the estate, together with any interest or penalties provided in this part, until the same shall have been paid; provided, that in no case shall such executor, administrator or trustee be liable for a greater amount than was actually received by the executor, administrator or trustee. Acts 1929 (Ex. Sess.), ch. 29, § 5(5); Code 1932, § 1292; T.C.A. (orig. ed.), § 30-1635.
Executors, administrators and trustees shall be liable for all taxes payable on the estate, together with any interest or penalties provided in this part, until the same shall have been paid; provided, that in no case shall such executor, administrator or trustee be liable for a greater amount than was actually received by the executor, administrator or trustee.
Acts 1929 (Ex. Sess.), ch. 29, § 5(5); Code 1932, § 1292; T.C.A. (orig. ed.), § 30-1635.
Tenn. Code Ann. § 67-5-1511 — TN Code / Title 67 / Chapter 5 / Section 67-5-1511
Finality of board action - Collection of taxes - Judicial review
Status: in_force

(a) The action of the state board of equalization shall be final and conclusive as to all matters passed upon by the board, subject to judicial review, and taxes shall be collected upon the assessments determined and fixed by the board. Judicial review shall not be available as to exemptions requiring application to the state board of equalization under part 2 of this chapter, or as to the proper value, assessment or classification of property, unless the petitioner has first obtained a ruling on the merits from the board or an administrative judge sitting for the board concerning the exempt status, proper value, assessment or classification of the property. (b) Notwithstanding another law to the contrary, the judicial review provided in subsection (a) is a de novo appeal, with no presumption of correctness of the decisions of the lower tribunals in the case at hand, and must consist of a new hearing in the chancery court based upon the administrative record and any additional or supplemental evidence that either party wishes to adduce relevant to any issues. The petition for review may be filed in the chancery court of the county where the disputed assessment was made or in the chancery court of Davidson, Washington, Knox, Hamilton, Madison or Shelby County, whichever county is closest in mileage to the situs of such property. If the situs of the property is in Knox, Hamilton or Shelby County, then the petition for review may alternatively be filed in Davidson County at the election of the petitioner. Amended by 2023 Tenn. Acts, ch. 184, s 10, eff. 7/1/2023. Acts 1973, ch. 226, § 10; T.C.A., § 67-840; Acts 1988, ch. 619, § 4; 1992, ch. 1024, § 7; 1998, ch. 940, § 1; 2008 , ch. 680, § 1.
(a) The action of the state board of equalization shall be final and conclusive as to all matters passed upon by the board, subject to judicial review, and taxes shall be collected upon the assessments determined and fixed by the board. Judicial review shall not be available as to exemptions requiring application to the state board of equalization under part 2 of this chapter, or as to the proper value, assessment or classification of property, unless the petitioner has first obtained a ruling on the merits from the board or an administrative judge sitting for the board concerning the exempt status, proper value, assessment or classification of the property.
(b) Notwithstanding another law to the contrary, the judicial review provided in subsection (a) is a de novo appeal, with no presumption of correctness of the decisions of the lower tribunals in the case at hand, and must consist of a new hearing in the chancery court based upon the administrative record and any additional or supplemental evidence that either party wishes to adduce relevant to any issues. The petition for review may be filed in the chancery court of the county where the disputed assessment was made or in the chancery court of Davidson, Washington, Knox, Hamilton, Madison or Shelby County, whichever county is closest in mileage to the situs of such property. If the situs of the property is in Knox, Hamilton or Shelby County, then the petition for review may alternatively be filed in Davidson County at the election of the petitioner.
Amended by 2023 Tenn. Acts, ch. 184, s 10, eff. 7/1/2023.
Acts 1973, ch. 226, § 10; T.C.A., § 67-840; Acts 1988, ch. 619, § 4; 1992, ch. 1024, § 7; 1998, ch. 940, § 1; 2008 , ch. 680, § 1.