reglab/housing_qa huggingface dataset:
TN Code § 67-4-2116 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2116. Failure to File Tax Return — Revocation of Charter or Certificate — Reinstatement

  The commissioner is empowered to certify to the secretary of state the name of any taxpayer that fails or refuses to file any statement or franchise and excise tax return required by parts 20 or 21 of this chapter, or to pay any fee or tax required by this chapter; however, no certification shall be issued until such statement, return, or tax has remained delinquent for a period of ninety (90) days.   At the time of such certification to the secretary of state, the commissioner shall give notice to the taxpayer of the action taken. Thereupon, the charter, certificate of such taxpayer or its domestication in Tennessee shall stand as automatically dissolved or revoked, and the secretary of state shall note such revocation or dissolution upon the secretary of state's records.   At any time after the date of revocation or dissolution, such charter, or certificate or domestication may be reinstated upon the filing of all reports and the payment of all fees, taxes, penalty and interest due the state; provided, that the title has not been taken by another taxpayer.
TN Code § 67-4-2117 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2117. Collection — Dissolved Entities

 The commissioner is empowered and it is the commissioner's duty to collect the tax, together with penalty and interest, levied under this part from any officer, stockholder, partner, member, principal, or employee of a taxpayer that has dissolved or has been liquidated, at a time such taxpayer has refused or failed to pay the franchise tax levied under this part, and such individual has received property belonging to the taxpayer, but such collection shall be limited to the value of the property received.
TN Code § 67-4-2119 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2119. Minimum Franchise Tax

 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.
TN Code § 67-4-2120 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2120. Distribution of Tax Revenues

 All taxes collected under this part shall be distributed to the general fund.
TN Code § 67-4-2121 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 21 - Franchise Tax Law of 1999|§ 67-4-2121. Tax Imposed on Manufacturer

  Notwithstanding any provision of this part to the contrary, the tax imposed by this part on any manufacturer shall be levied only on the first two billion dollars ($2,000,000,000) of apportioned net worth or real and tangible personal property owned or used in Tennessee.   For purposes of this section, “manufacturer” means any person whose principal business is fabricating or processing tangible personal property for resale and ultimate use or consumption off the premises of the person engaging in such fabricating or processing.
TN Code § 67-4-2201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 22 - Coin-Operated Amusement Machine Tax Act|§ 67-4-2201. Short Title

 This part shall be known and may be cited as the “Coin-operated Amusement Machine Tax Act.”
TN Code § 67-4-2202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 22 - Coin-Operated Amusement Machine Tax Act|§ 67-4-2202. Tax Imposed — Supervision and Collection — Rules and Regulations

  The state tax imposed by this part shall be the exclusive tax levied on bona fide coin-operated amusement machines. No local government may impose any additional tax, fee, or assessment of any kind on such machines. Nothing contained in this part shall affect any person's liability for state or local sales or use tax that is imposed pursuant to chapter 6 of this title for the privilege of selling or using such devices. The receipts from bona fide coin-operated amusement machines shall not be the basis of tax under chapter 6 of this title.   The supervision and collection of the taxes imposed by this part are under the direction of the department of revenue. The commissioner of revenue is authorized to promulgate rules and regulations to effectuate the purposes of this part. All such rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.   The taxes imposed by this part shall be administered and collected on an annual basis for the privilege of owning bona fide coin-operated amusement machines used commercially for public play for tax years beginning on July 1 and ending on the following June 30.
TN Code § 67-4-2203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 22 - Coin-Operated Amusement Machine Tax Act|§ 67-4-2203. Part Definitions

 As used in this part, unless the context otherwise requires:   “Applicant” or “licensee” means an owner as defined in this section, who is licensed to do business in this state, including an owner's officers, directors, shareholders, individuals, members of any association or other entity not specified, and, when applicable in context, the business entity itself;   “Bona fide coin-operated amusement machine” means any coin or token operated game, machine or device that, as a result of depositing a coin, token or other object, automatically or by or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment of some character without vending any merchandise. “Bona fide coin-operated amusement machine” does not include any bona fide merchandise vending machines as defined in rules promulgated by the department of revenue, or any device operated for the purpose of unlawful gambling;   “Business owner or business operator” means an owner or operator of a business where one (1) or more bona fide coin-operated amusement machines are available for commercial use and play by the public;   “Commissioner” means the commissioner of revenue;   “Machine tax” means the annual per machine tax that every owner of a bona fide coin-operated amusement machine in commercial use must pay;   “Master license” means the certificate that every owner of a bona fide coin-operated amusement machine must obtain and display in the business owner's or business operator's place of business where the machine is located for commercial use by the public for play, in order to operate the machine in this state legally;   “Owner” means any person, individual, firm, company, association, or other business entity owning any bona fide coin-operated amusement machine. “Owner” does not include an individual who owns a bona fide coin-operated amusement machine solely for personal use and who does not make the machine available for play by others at a charge, either directly or indirectly; and   “Sticker” means the decal issued for each bona fide coin-operated amusement machine to show proof of payment of the machine tax.
TN Code § 67-4-2205 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 22 - Coin-Operated Amusement Machine Tax Act|§ 67-4-2205. Machine Tax — Sticker

  For the privilege of owning a bona fide coin-operated amusement machine offered for commercial use and for play by the public, there is additionally levied a machine tax of ten dollars ($10.00) for each bona fide coin-operated amusement machine. The owner shall pay the machine tax to the commissioner prior to making a machine available for commercial use and for play by the public. If, after payment of the master license tax and machine taxes, an owner obtains additional bona fide coin-operated amusement machines, the owner shall pay to the commissioner a ten-dollar machine tax for each machine, prior to making a machine available for commercial use and for play by the public. No refund or credit of a machine tax levied in this section shall be made.   The commissioner shall issue a sticker to evidence the payment of the machine tax. The owner shall securely affix a sticker to each machine available for commercial use and for play by the public. Owners may transfer stickers from one (1) machine to another and from location to location so long as all machines in commercial use available for play by the public have a sticker and the owner uses the stickers only for machines that the owner owns.
TN Code § 67-4-2206 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 22 - Coin-Operated Amusement Machine Tax Act|§ 67-4-2206. Penalties

  A penalty of fifty dollars ($50.00) shall be assessed by the commissioner for every machine that is available for commercial use and for play by the public without a sticker or that is located in a business where the master license of the owner is not displayed.    An owner who knowingly makes a bona fide coin-operated amusement machine available for commercial use and for play by the public without a current master license or without a sticker affixed to the machine commits a Class A misdemeanor.   A business owner or business operator who knowingly permits bona fide coin-operated amusement machines to be operated by the public on the business' premises without display of a copy of the owner's master license or without a sticker affixed to each machine commits a Class A misdemeanor.     Intentional removal of a machine tax sticker from a bona fide coin-operated amusement machine by the owner, except as permitted in § 67-4-2205(b), or by a person other than the owner is a Class C misdemeanor.   Any bona fide coin-operated amusement machine available for commercial use and play by the public in a location that does not have a copy of the owner's master license displayed or any bona fide coin-operated amusement machine available for commercial use and play by the public without a valid sticker affixed is subject to confiscation as contraband. Prior to confiscation, the owner shall have thirty (30) days in which to remedy any noncompliance with this part, including payment of any penalties.
TN Code § 67-4-2207 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 22 - Coin-Operated Amusement Machine Tax Act|§ 67-4-2207. Construction

 Nothing in this part, including payment of the taxes or fees provided for in this part, shall be construed to make legal an otherwise illegal device, or to authorize or permit gambling on any device whatsoever.
TN Code § 67-4-2301 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]|§ 67-4-2301. Short Title. [Effective on July 1, 2021.]

 This part shall be known and may be cited as the “Special User Privilege Tax Law.”
TN Code § 67-4-2304 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]|§ 67-4-2304. Tax on Energy Purchased From an Energy Resource Recovery Facility. [Effective on July 1, 2021.]

  There is levied a tax of seven percent (7%) on the purchase price of energy in the form of steam or chilled water purchased from an energy resource recovery facility operated in a county with a metropolitan form of government.   The tax collected pursuant to this section shall be deposited in the state general fund.
TN Code § 67-4-2305 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]|§ 67-4-2305. Tax on Tangible Personal Property Sold to Common Carriers for Use Outside the State. [Effective on July 1, 2021.]

  There is levied a tax at the rate of five and one-quarter percent (5.25%) on the purchase price of tangible personal property, excluding items listed in §§ 67-4-2307, 67-4-2701, 67-6-302, 67-6-313(i), 67-6-321, and 67-6-331, sold and delivered to common carriers in this state for use outside this state.   The tax collected under this section shall be distributed as follows:  Seventy-one and forty-three hundredths percent (71.43%) shall be deposited in the state general fund; and   The remaining twenty-eight and fifty-seven hundredths percent (28.57%) shall be distributed to incorporated municipalities in the proportion that the population of each bears to the aggregate population of the state and to counties in the proportion that the population of unincorporated areas of the county bears to the aggregate population of the state, according to the most recent federal census or other census authorized by law.     This section does not apply to sales of food and food ingredients, candy, dietary supplements, alcoholic beverages, tobacco and fuel.
TN Code § 67-4-2306 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]|§ 67-4-2306. Exemption for Articles of Tangible Personal Property Imported for Export or Produced for Export. [Effective on July 1, 2021.]

 It is not the intention of this part to levy a tax upon articles of tangible personal property imported into this state for export, or produced or manufactured in this state for export. If the sale of tangible personal property imported into this state is sourced to this state, this exemption shall apply; provided, that the purchaser's use of the tangible personal property imported into this state is limited to storage, inspection, or repackaging for shipment of the property for export outside this state.
TN Code § 67-4-2307 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]|§ 67-4-2307. Exemption for Certain Property and Services. [Effective on July 1, 2021.]

  The taxes imposed by this part shall not apply to any property or services:  Upon which the sales or use tax imposed by chapter 6 of this title has been paid;   Upon which a sales or use tax was previously legally imposed and collected by another state, at a rate equal to or greater than the rate of tax provided for in this part; or   Upon which another state has previously legally imposed and collected a tax substantially similar to the tax imposed by this part, at a rate equal to or greater than the rate of tax provided for in this part.     If the taxes described in subsection (a) are at a rate lesser than the rate imposed by this part, the tax imposed by this part shall be at the difference between the rate of tax imposed by this part and the rate of the tax described in subsection (a).   Notwithstanding subsections (a) and (b), the tax levied by this part shall apply without reduction for any sales or use tax, or tax substantially similar to the tax levied by this part, that is paid to another state on the same transaction, if that state does not have the first right to tax or has no statutory provisions to reduce its sales or use tax, or tax substantially similar to the tax levied by this part, by any payment of the tax levied by this part. Each taxpayer seeking a reduction of the tax levied by this part due to payment of a sales or use tax or tax substantially similar to the tax levied by this part to another state on the same transaction shall furnish evidence to the satisfaction of the commissioner that the tax statutes of the other state would allow a reduction of its sales or use taxes or tax substantially similar to the tax levied by this part in like factual situations.   The taxpayer shall bear the burden of maintaining documentary proof that the taxes described in subsection (a) have been paid.
TN Code § 67-4-2401 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2401. Tax on Video Programming Service. [Effective on July 1, 2021.]

  There is levied a privilege tax of nine percent (9%) of the gross charge for providing video programming services as defined in § 67-6-102, when the services are delivered to the subscriber at a location in this state.   The tax shall not apply to the first fifteen dollars ($15.00) of the gross charges for the video programming services.   The tax collected under this section shall be distributed as follows:  Eighty-two percent (82%) shall be deposited to the state general fund; and   The remaining eighteen percent (18%) shall be distributed to incorporated municipalities in the proportion that the population of each bears to the aggregate population of the state and to counties in the proportion the population of unincorporated areas of the county bears to the aggregate population of the state, according to the most recent federal census and other census authorized by law.
TN Code § 67-4-2402 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2402. Tax on Satellite Television Service. [Effective on July 1, 2021.]

  There is levied a privilege tax of eight and one-quarter percent (8.25%) of the gross charge for services provided by a direct-to-home satellite service provider, when the services are delivered to the subscriber at a location in this state.   The tax collected under this section shall be deposited to the state general fund.
TN Code § 67-4-2403 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2403. Collection of Tax — Notice to Customers. [Effective on July 1, 2021.]

  The taxes levied in this part shall be collected from the dealer as defined in § 67-6-102 and paid at the time and in the manner provided in this part. The tax imposed by this chapter shall be collected by the dealer from the consumer insofar as it can be done.   The providers shall indicate in some definite manner whether their customers are paying this privilege tax. This indication must be stated on the ticket, invoice, or other record given to the customer.
TN Code § 67-4-2404 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2404. When Taxes Due and Payable. [Effective on July 1, 2021.]

  The taxes levied under this part shall be due and payable monthly, on the first day of each month, and for the purposes of ascertaining the amount of tax payable under this chapter, it shall be the duty of all dealers on or before the twentieth day of each month to transmit to the commissioner returns showing the gross charges arising from the sale of services taxable under this chapter during the preceding calendar month.   At the time of transmitting the return required under this part to the commissioner, the dealer shall remit to the commissioner with the return the amount of tax due, and failure to so remit the tax shall cause the tax to become delinquent.
TN Code § 67-4-2405 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2405. Administration and Enforcement. [Effective on July 1, 2021.]

  The commissioner of revenue shall administer and enforce the assessment and collection of the taxes levied by this part.    The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this part, and for the collection of the taxes imposed by this part.   Rules and regulations not inconsistent with this part, when promulgated by the commissioner, and approved by the attorney general and reporter, shall have the force and effect of law.     The commissioner is empowered to examine the books and records of any person subject to this part.
TN Code § 67-4-2406 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2406. Failure to File — Assessment. [Effective on July 1, 2021.]

  When any person fails to file any form, statement, report or return required to be filed with the commissioner, after being given written notice of the failure to file, the commissioner is authorized to determine the tax liability of the person from whatever source of information may be available to the commissioner or the commissioner's delegates.   An assessment made by the commissioner pursuant to this authority shall be binding as if made upon the sworn statement, report or return of the person liable for the payment of the tax. Any person against whom the assessment is lawfully made shall thereafter be estopped to dispute the accuracy of the assessment, except upon filing a true and accurate return, together with supporting evidence that the commissioner may require, indicating precisely the amount of the alleged inaccuracy.
TN Code § 67-4-2407 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2407. Maintenance of Records. [Effective on July 1, 2021.]

  It is the duty of every person required to pay a tax under this part to keep and preserve records showing the gross amount of tax levied by this part owed to the state, and the amount of the person's gross receipts taxable under this part, and other books of account that may be necessary to determine the amount of tax under this part, and the books and records shall be open to inspection at all reasonable hours to the commissioner or any person duly authorized by the commissioner.   The books and records shall be maintained by the taxpayer for a period of three (3) years from December 31 of the year in which the taxpayer is responsible for paying the tax on the transaction or transactions represented by the record.
TN Code § 67-4-2408 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]|§ 67-4-2408. Exemptions. [Effective on July 1, 2021.]

 The exemptions provided for in §§ 67-6-308, 67-6-322, 67-6-325, 67-6-328, and 67-6-384 are applicable to the tax levied under this part. In addition, all sales made to the state or any county or municipality within the state shall be exempt from the tax levied under this part.