reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2419 - Implementation of decrees

The courts having jurisdiction of any delinquent tax proceeding are vested with the authority to render judgments and decrees, and order writs of possession for the purposes declared in this part and part 25 of this chapter, and the commissioner of revenue is authorized to take all steps necessary to put the state in possession of the property.
Acts 1907, ch. 602, § 57; Shan., §§ 913a26, 913a27; Acts 1929, ch. 136, § 1; Code 1932, § 1604; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2016.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2421 - Money paid into court - Clerk's compensation - Settlement

(a)
The money paid into court shall be received by the clerk and paid out by the clerk in the same manner as other public revenue, and the clerk shall receive the same compensation for receipting for and disbursing taxes under these proceedings as is allowed upon the clerk's receipt and disbursement of other public revenues.
(b)
The clerk of the court wherein such proceedings have been brought shall make settlement when requested by the county mayor or county trustee, and shall pay over such funds as now required by law for the disbursement of other public revenue coming through the clerk's office.
Acts 1923, ch. 77, §§ 11, 13; Shan. Supp., §§ 913b20, 913b22; Code 1932, §§ 1595, 1597; T.C.A. (orig. ed.), §§ 67-2020, 67-2021; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2422 - Authority to establish percentage to be applied as compensation for prosecution of delinquent taxes

The legislative body of every county having a charter form of government or metropolitan form of government and every municipality which has adopted home rule in accordance with the Constitution of Tennessee, Article XI, § 9, is authorized to establish any percentage to be applied as interest, penalties, court costs, attorney fees, and fees to provide compensation for the prosecution of the delinquent taxes, and is authorized to apply such percentages on its own accord, §§
67-5-2010
,
67-5-2404
,
67-5-2410
, and
67-5-2501
notwithstanding. If such a county or municipal government has not elected to establish and to specifically identify its own percentages, §§
67-5-2010
,
67-5-2404
,
67-5-2410
, and
67-5-2501
shall remain in effect until the legislative body of the county or municipal government so acts.
Added by 2013 Tenn. Acts, ch. 353, s 5, eff. 5/13/2013.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2423 - Certified delinquent tax roll as prima facie evidence of property tax

A delinquent tax roll, certified by the appropriate collecting official, shall constitute prima facie evidence that the underlying tax assessment has become conclusively established pursuant to §
67-5-1329
or §
67-5-1401
, that each person charged with a duty relating to the imposition of the tax has complied with all requirements of law, and that the tax, including all applicable penalties, interest, costs, and fees, remains due and owing, and constitutes a good and valid lien on the subject property, as well as a personal liability of the taxpayer.
Added by 2013 Tenn. Acts, ch. 353, s 16, eff. 5/13/2013.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 25 - TAX LIEN - SALE OF PROPERTY (§§ 67-5-2501 — 67-5-2516) › Section 67-5-2503 - Sale of land - Writ of possession - Rents and profits

(a)
An order confirming the sale of a parcel shall confer the right to possession of the parcel to the purchaser effective upon entry of the order. On such date, the risk of loss shall transfer from the original owner to the purchaser. In the event of a loss occurring after the sale and before the order confirming the sale is entered, the court shall, on motion of the purchaser filed before the order confirming the sale becomes final, determine whether any portion of the purchaser's bid should be refunded to the purchaser.
(b)
A writ of possession shall, upon application of the purchaser, in a proper case, be ordered by the court in which the tax sale has been made. A purchaser not making an advance demand for rents or profits shall have no rights to rents or profits from a taxpayer who has remained in possession during the redemption period.
Amended by 2019 Tenn. Acts, ch. 170,s 5, eff. 4/18/2019.
Amended by 2015 Tenn. Acts, ch. 414,s 12, eff. 5/8/2015.
Acts 1907, ch. 602, § 64; Shan., § 913a48; mod. Code 1932, § 1612; T.C.A. (orig. ed.), § 67-2019; Acts 1991, ch. 470, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 25 - TAX LIEN - SALE OF PROPERTY (§§ 67-5-2501 — 67-5-2516) › Section 67-5-2505 - Lien rights of non-governmental entity when property bought by county with population of not less than 27,200 or not more than 27,300 at tax sale

(a)
Whenever a county acquires property at a tax sale, a nongovernmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by such property retains such right; provided, that the nongovernmental entity may only enforce such contractual rights against the county through the exercise of its lien rights against the property.
(b)
Notwithstanding subsection (a), a county is liable for the payment of the fees and assessments described in subsection (a) if the county makes actual use of the property purchased at the tax sale.
(c)
This section applies only in counties having populations according to the 2020 federal census or a subsequent federal census of:
not less than
nor more than
25,400
25,500
57,800
57,900
61,100
61,200
Amended by 2024 Tenn. Acts, ch. 717,s 1, eff. 4/16/2024.
Amended by 2023 Tenn. Acts, ch. 245, s 1, eff. 4/25/2023.
Repealed by 2014 Tenn. Acts, ch. 883, s 12, eff. 7/1/2014.
Acts 1923, ch. 77, § 8; 1929, ch. 136, § 1; Shan. Supp. 913b17; mod. Code 1932, §§ 1592, 1605-1608; impl. am. Acts 1935, ch. 114, § 1; Acts 1947, ch. 255, § 5; C. Supp. 1950, §§ 1591.1, 1607 (Williams, §§ 1601.1, 1607, 1613.16-1613.20); impl. am. Acts 1959, ch. 9, §§ 3, 14; impl. am. Acts 1961, ch. 97, § 3; T.C.A. (orig. ed.), §§ 67-2027 -- 67-2032.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 25 - TAX LIEN - SALE OF PROPERTY (§§ 67-5-2501 — 67-5-2516) › Section 67-5-2508 - Sale of property - Political subdivision as purchaser

(a)
The priorities of a taxing entity purchasing a parcel at a tax sale pursuant to § 67-5-2501 must be to either return the parcel to the tax rolls or put the parcel to a use benefitting the public within a reasonably prompt period after purchasing the parcel.
(b)
If no qualified newspaper is published in the county, then any notice required by this chapter may be posted on a website maintained by the taxing entity or the clerk of the court where the tax proceeding is pending. If no website is maintained by the taxing entity or clerk, the notice must be posted at the courthouse or other public building where such notices are frequently posted. The court in which the tax proceeding was filed may establish additional advertising requirements.
(c)
If the bid of a purchaser from the taxing entity of a parcel purchased by the taxing entity at a tax sale which parcel is subject to a redemption period is greater than the proceeds of a subsequently approved redemption, the purchaser must bear the loss.
Amended by 2024 Tenn. Acts, ch. 967,s 12, eff. 5/21/2024.
Amended by 2013 Tenn. Acts, ch. 353, Secs.s 25, s 26 eff. 5/13/2013.
Acts 1933, ch. 125, §§ 1, 2; 1941, ch. 34, § 1; mod. C. Supp. 1950, §§ 1592.1, 1592.2; T.C.A. (orig. ed.), §§ 67-2036, 67-2037; Acts 2009 , ch. 478, §§ 1, 2; 2010 , ch. 1014, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 25 - TAX LIEN - SALE OF PROPERTY (§§ 67-5-2501 — 67-5-2516) › Section 67-5-2510 - [Repealed Effective 9/1/2024]

(a)
Whenever any property is sold at a tax sale and is purchased by the state, by a county, by a municipality, or by a county and municipality, the officers of the state, or the county, or the municipality, or of county and municipality, purchasing the property, shall notify the county trustee and the collector of any municipal taxes that are a lien upon the property, when actual possession has been taken of such lands, and the county trustee and the collector of municipal taxes are then authorized and directed to note the payment of the taxes, for which the sale was held upon the tax rolls, by endorsing thereon the words: "Paid by sale of property, see Land Ledger, p. ____________________; actual possession having been taken by ____________________ (County, City, or City and County)," or equivalent words.
(b)
If actual possession is not taken by the state, by a county, or by a municipality, or by a county and municipality, the lands shall not be removed from the tax rolls, nor shall the lands be removed from the tax rolls, if the owner or former tenant is permitted to remain in possession of the property without the payment of rent to the state, county or municipality or county and municipality.
Repealed by 2024 Tenn. Acts, ch. 967,s 14, eff. 9/1/2024.
Acts 1943, ch. 18, § 2; C. Supp. 1950, § 1592.4; T.C.A. (orig. ed.), § 67-2039.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 25 - TAX LIEN - SALE OF PROPERTY (§§ 67-5-2501 — 67-5-2516) › Section 67-5-2511 - [Effective Until 9/1/2024] Listing of parcels owned by county or municipality

(a)
(1)
The county mayor shall cause to be prepared and maintained a listing of all parcels owned by the county acquired pursuant to §
67-5-2501
.
(2)
The chief executive officer of a municipality shall cause to be prepared and maintained a listing of all parcels owned by the municipality acquired pursuant to §
67-5-2501
; provided, however, that the listing may omit any property that is required to be listed by a county under subdivision (a)(1).
(3)
Listings pursuant to this subsection (a) shall be prepared no later than July 1, 2018. The listings shall be published in a newspaper of general circulation in the county or posted on the local government website with a notice of the posting published in a newspaper of general circulation in the county.
(b)
At least annually, the county mayor shall determine if any additional parcels have been purchased by the county pursuant to §
67-5-2501
and shall publish an updated list, as necessary, in the same manner as the original list in accordance with subdivision (a)(3).
(c)
Each list or notice published in accordance with this section may contain a solicitation for offers to purchase the parcels listed and a statement as to how and where such offers may be filed.
(d)
Parcels acquired by the county which are identified by the county mayor, or the mayor's designee, as being in an area or zoning classification that would make the accumulation of larger areas advantageous to the reuse and redevelopment of the parcels, may be excluded from the list of parcels prepared and maintained under this section until a sufficient number of parcels or property has been acquired to improve the marketability and redevelopment profile of the parcels. In no event shall this accumulation result in property being held without being published for more than five (5) years. A separate list of such designated parcels shall be maintained by the mayor or the mayor's designee.
Amended by 2017 Tenn. Acts, ch. 299, s 15, eff. 7/1/2017.
Acts 1943, ch. 18, § 2; C. Supp. 1950, § 1592.4; T.C.A. (orig. ed.), § 67-2040.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 25 - TAX LIEN - SALE OF PROPERTY (§§ 67-5-2501 — 67-5-2516) › Section 67-5-2511 - [Effective 9/1/2024] Listing of parcels owned by county or municipality

(a)
(1)
The county mayor, with the assistance of the assessor of property, shall cause to be prepared and maintained, a listing of all parcels owned by the county acquired pursuant to § 67-5-2501.
(2)
The chief executive officer of a municipality shall cause to be prepared and maintained, a listing of all parcels owned by the municipality acquired pursuant to § 67-5-2501; provided, however, that the listing may omit any property that is required to be listed by a county in accordance with subdivision (a)(1).
(3)
Listings pursuant to this subsection (a) must be prepared annually by July 1. The listings must be published in a newspaper of general circulation in the county or posted on a website with a notice of the posting published in a newspaper of general circulation in the county.
(b)
At least annually the county mayor shall determine if any additional parcels have been purchased by the county pursuant to § 67-5-2501. If so, the county mayor shall publish the updated list in the same manner as the original list pursuant to subdivision (a)(3).
(c)
Each list or notice published in accordance with this section must contain a solicitation for offers to purchase the parcels listed and a statement as to how and where such offers may be filed.
(d)
However, parcels acquired by the county which are identified by the county mayor, or the mayor's designee as being in an area or zoning classification that would make the accumulation of larger areas advantageous to the reuse and redevelopment of the parcels may be excluded from the list of parcels required by this section, until a sufficient number of parcels or area has been acquired to improve the marketability and redevelopment profile of the parcels. This accumulation must not result in property being held without being marketed for more than five (5) years. A separate list of such designated parcels must be maintained by the mayor or the mayor's designee.
Amended by 2024 Tenn. Acts, ch. 967,s 16, eff. 9/1/2024.
Amended by 2017 Tenn. Acts, ch. 299, s 15, eff. 7/1/2017.
Acts 1943, ch. 18, § 2; C. Supp. 1950, § 1592.4; T.C.A. (orig. ed.), § 67-2040.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 25 - TAX LIEN - SALE OF PROPERTY (§§ 67-5-2501 — 67-5-2516) › Section 67-5-2515 - Reference to tax deed deemed reference to an order of confirmation of sale

Any reference in this code to a tax deed with respect to property sold for delinquent taxes shall also be deemed a reference to an order of confirmation of sale entered in a delinquent tax lawsuit with respect to the property in question.
Amended by 2014 Tenn. Acts, ch. 883,s 16, eff. 7/1/2014.
Acts 1994, ch. 579, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 25 - TAX LIEN - SALE OF PROPERTY (§§ 67-5-2501 — 67-5-2516) › Section 67-5-2516 - Transfer of unimproved or undeveloped property acquired by tax entity at tax sale to nongovernmental entity claiming contractual rights to payment

(a)
As used in this section:
(1)
"Undeveloped" means that no utility services, such as electricity, gas, water or sanitary sewer, have been constructed or installed on the particular property or to serve the property; and
(2)
"Unimproved" means that no buildings or other structures have been placed, constructed, installed, or erected on the property.
(b)
Whenever a tax entity acquires any unimproved or undeveloped property at a tax sale, at any time during its ownership of the property, the tax entity may transfer such property to the nongovernmental entity claiming contractual rights to the payment of fees or assessments duly recorded in covenants and restrictions, which shall be in full satisfaction of such fees and assessments; provided, that the tax entity and nongovernmental entity shall jointly approve the transfer and may negotiate a suspension or resolution of any such fees and assessments from the date the tax entity takes title at the tax sale until the transfer to the nongovernmental entity is complete. In the event that such transfer is jointly approved, then prior to the date that the nongovernmental entity takes title to the property, no judgment shall be entered against the tax entity regarding the payment of assessments or fees, nor shall any lien for such assessments or fees claimed by the nongovernmental entity be enforced. Any transfer of the property shall not affect any rights of redemption pursuant to part 27 of this chapter.
Added by 2014 Tenn. Acts, ch. 814,s 1, eff. 4/29/2014.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 27 - REDEMPTION (§§ 67-5-2701 — 67-5-2703) › Section 67-5-2703 - Applicability and intent of Section 21-1-205

Section
21-1-205
is not applicable to property tax proceedings, tax liens, or the enforcement of such tax liens. This section is intended to be procedural and remedial in its application and is made applicable retroactively to the extent allowed by law.
Added by 2019 Tenn. Acts, ch. 170, s 8, eff. 4/18/2019.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 28 - WAIVER (§§ 67-5-2801 — 67-5-2803) › Section 67-5-2801 - Industrial and commercial personal property taxes, penalties, interest, attorney fees and costs - Waiver of enforcement and collection

(a)
The trustee or collector may request the delinquent tax attorney to seek court approval in order to waive the enforcement and collection of all, but not a portion of, industrial and commercial personal property taxes, penalties, interest, attorney fees and costs. All of the following must be determined and attested to by the trustee or collector before a court may approve a waiver:
(1)
The taxpayer has ceased all business operations;
(2)
No personal property subject to the tax can be found; and
(3)
Neither fraud nor an intention to avoid payment of the taxes on the part of the taxpayer caused the circumstances giving rise to such waiver.
(b)
In order to waive the enforcement and collection of taxes, including penalties, interest, or attorney fees and costs, imposed on public utility personal property or personal property of modern market telecommunications providers, the trustee or collector must first confirm with the comptroller of the treasury that such taxpayer's local assessment only includes personal property and does not include any real property. If such taxpayer is still operating, then no waiver may be requested or approved even if the local assessment only includes personal property and no personal property can be found in the trustee's or the collector's jurisdiction. If such taxpayer has ceased all operations and the local assessment does not include any real property, then the trustee or the collector may request a waiver in accordance with subdivisions (a)(1)-(3).
(c)
The trustee or collector is required to submit a report to the chief executive officer of the local government and the county assessor of all waivers approved by the court when no delinquent tax lawsuit has been filed. The report shall contain the taxpayer's name and amount of taxes, penalties, interest, attorney fees, and costs waived. The waivers approved by the court under this subsection (c) are to be included and written as a credit in the monthly settlement and annual statement in accordance with §
67-5-1903
.
(d)
With respect to delinquent personal property taxes being waived under this section, for which the delinquent lawsuit has been filed, the court having jurisdiction of the delinquent tax lawsuit may, upon motion by the delinquent tax attorney and a finding that the factors outlined in subdivisions (a)(1)-(3) or subsection (b) exist, order the waiver of enforcement and collection of all, but not a portion of, such personal property taxes, penalties, interest, attorney fees and costs.
Amended by 2019 Tenn. Acts, ch. 220,s 2, eff. 7/1/2019.
Amended by 2017 Tenn. Acts, ch. 490,s 11, eff. 6/6/2017.
Amended by 2013 Tenn. Acts, ch. 353,s 18, eff. 5/13/2013.
Acts 1999, ch. 163, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 28 - WAIVER (§§ 67-5-2801 — 67-5-2803) › Section 67-5-2802 - Real property taxes - Waiver of penalties, interest and attorney fees

All or any portion of penalty and interest and attorney fees that are due on real property taxes may be waived by order of the court having jurisdiction of the delinquent tax lawsuit upon a motion and a finding that the following factors exist:
(1)
The property has been determined to be environmentally hazardous pursuant to federal or state environmental protection or hazardous materials laws by those officials, agencies or courts with the responsibility for enforcing the environmental protection or hazardous materials laws;
(2)
The county legislative body has determined that no bid should be made on behalf of the governmental entity to which taxes are owed pursuant to §
67-5-2506
;
(3)
The waiver is made in conjunction with the remediation and cleanup of the property; and
(4)
The circumstances giving rise to the waiver did not result from fraud or an intention to avoid payment.
Acts 1999, ch. 163, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 28 - WAIVER (§§ 67-5-2801 — 67-5-2803) › Section 67-5-2803 - No authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor first lien securing same

In order to promote equality and uniformity of taxation, except as provided in this part, §
67-5-1806
, §
67-5-2507
, or §
67-5-2508
, no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor the first lien securing the same.
Amended by 2022 Tenn. Acts, ch. 672, s 1, eff. 3/18/2022.
Added by 2014 Tenn. Acts, ch. 883, s 19, eff. 7/1/2014.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 1 - GENERAL PROVISIONS (§§ 67-6-101 — 67-6-106) › Section 67-6-101 - Short title - Nature of tax

This chapter shall be known and may be cited as the "Retailers' Sales Tax Act," and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.
Acts 1947, ch. 3, §§ 1, 3; C. Supp. 1950, §§ 1248.50, 1248.52 (Williams, §§ 1328.22, 1328.24); T.C.A. (orig. ed.), §§ 67-3001, 67-3009.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 1 - GENERAL PROVISIONS (§§ 67-6-101 — 67-6-106) › Section 67-6-106 - Sales and use taxes collected on electronic nicotine delivery devices

The department of revenue is directed to collect information regarding sales taxes the department collects on all electronic nicotine delivery devices, from all sources, including online sales, vape shops, and convenience stores. The department shall report its findings and any recommendations regarding such information on or before February 1, 2020, and on or before February 1 of each subsequent year until February 1, 2030, to the speaker of the senate, speaker of the house of representatives, and chairs of the finance, ways and means committees of the senate and house of representatives.
Acts 2019, ch. 371, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-201 - Taxable privilege declared

It is declared to be the legislative intent that every person is exercising a taxable privilege who:
(1)
Engages in the business of selling tangible personal property at retail in this state;
(2)
Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof;
(3)
Is the recipient of any of the things or services taxable under this chapter;
(4)
Rents or furnishes any of the things or services taxable under this chapter;
(5)
Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter;
(6)
Leases or rents such property, either as lessor or lessee, within this state;
(7)
Charges admission, dues or fees taxable under this chapter;
(8)
Sells space under this chapter;
(9)
Charges a fee for subscription to, access to or use of television services provided by a video programming service provider;
(10)
Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or
(11)
Acts as a marketplace facilitator as defined in §
67-6-102
.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2020 Tenn. Acts, ch. 646, Secs.s7, s7 eff. 10/1/2020.
Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003; Acts 1984 (Ex. Sess.), ch. 13, § 4; 1985, ch. 406, § 5; 1999, ch. 423, § 1; 2003 , ch. 357, § 19; 2004, ch. 959, §§ 62, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 44, 51, 137, 138, 187; 2009 , ch. 530, §§ 35, 37; 2011 , ch. 72, §§ 1, 3; 2013 , ch. 480, § 1; 2017, ch. 273, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-202 - Property sold at retail

(a)
For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for the purpose of remitting the amount of tax due the state and is to include each and every retail sale. The tax shall be levied at the rate of seven percent (7%). There is levied an additional tax at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property as defined in §
67-6-702(d)
. The tax levied at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property shall be in addition to all other taxes and shall be a state tax for state purposes only. No county or municipality or taxing district shall have the power to levy any tax on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property.
(b)
Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§
67-6-203
,
67-6-204
,
67-6-205
, and
67-6-221
shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in §
67-6-103(c)(2)
.
(c)
This section levies a tax on the sales price of tangible personal property obtained from any micro market or vending machine or device.
Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(a); Acts 1984 (Ex. Sess.), ch. 8, §§ 1, 6, 8; 1984, ch. 742, § 1; 1985, ch. 356, §§ 2, 7; 1992, ch. 529, § 1; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4a; 2003, ch. 357, §§ 20, 21; 2004, ch. 959, § 68; 2005, ch. 311, §§ 1, 3; 2007, ch. 602, §§ 51, 70, 139; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2021, ch. 289, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-210 - Use of property imported by dealer - Exemptions

(a)
On all tangible personal property imported, or caused to be imported from other states or foreign countries, and used by a dealer, the dealer, as defined in §
67-6-102
, shall pay the tax imposed by this chapter on all articles of tangible personal property so imported and used, the same as if the articles had been sold at retail for use or consumption in this state. For the purposes of this chapter, the use, consumption, or distribution, or storage to be used or consumed in this state of tangible personal property shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein; provided, that there shall be no duplication of the tax in any event.
(b)
It is not the intention of this section to levy the use tax with respect to the personal automobile, the personal manufactured home as defined in §
68-126-202
, the personal effects, or the household furnishings to be used in the residence of a person who, having been a bona fide resident of another state, has moved to and become a resident of Tennessee, and has caused to be imported into Tennessee such personal automobile, personal manufactured home as defined in §
68-126-202
, personal effects, or household furnishings.
(c)
(1)
There is exempt from the use tax imposed by this chapter any boat, motorboat or other vessel to be used or stored in this state by any person who, having been a bona fide resident of another state, has moved to and become a resident of this state, and has caused the vessel to be imported into this state; provided, that the vessel is to be used solely for personal use and has a fair market value that is less than ten thousand dollars ($10,000) at the time it is imported into this state.
(2)
In order to qualify for the exemption provided in subdivision (c)(1), the person shall submit to the commissioner, or to the county clerk when appropriate, proof that the vessel was properly registered in the other state. A person shall be eligible for the exemption whether or not the person previously paid sales or use tax, or obtained proof that sales or use tax was paid, on the purchase of the boat at the rate provided by the law of the other state.
Amended by 2014 Tenn. Acts, ch. 1012,s 1, eff. 7/1/2014.
Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.55 (Williams, § 1238.25); Acts 1967, ch. 117, § 1; T.C.A. (orig. ed.), § 67-3005; Acts 1986, ch. 733, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-211 - Property no longer in interstate commerce

It is the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of property in this state.
Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.56 (Williams, § 1328.25); T.C.A. (orig. ed.), § 67-3007.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-213 - Renting or providing space to transient dealers or vendors

For the exercise of the privilege of making retail sales as defined by §
67-6-102
, a tax is levied equal to the rate of tax levied on the sale of tangible personal property at retail by §
67-6-202
of the gross receipts of each rental.
Acts 1985, ch. 406, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-216 - Nonmaterial costs of manufactured homes

(a)
Notwithstanding any other provisions of this chapter to the contrary, state tax equal to one-half (1/2) the rate of tax provided for in §
67-6-202
is levied on the gross receipts or gross proceeds from the retail sale of a manufactured home, including any accessories, parts, furniture, appliances, delivery fees, installation fees, and other additional or incidental items or services that are part of the sale of the manufactured home, whether or not separately billed.
(b)
As used in this section, "manufactured home" means a structure as defined in §
68-126-202
.
(c)
The tax levied by this section shall apply whether or not the manufactured home is installed as an improvement to the realty.
Acts 1986, ch. 733, § 1; 1997 , ch. 194, §§ 1, 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-219 - Sales of tangible personal property to common carriers for use outside state

(a)
Notwithstanding other provisions of this chapter, tax is imposed with respect to sales of tangible personal property to common carriers for use outside this state at the rate of three and seventy-five hundredths percent (3.75%).
(b)
Persons seeking to make purchases at the reduced rate provided in this section shall apply to the commissioner for a certificate as provided in §
67-6-528
. In order to obtain the reduced tax rate, a copy of the certificate provided for by this section or a fully completed Streamlined Sales Tax certificate of exemption shall be given by the common carrier to each dealer from which it intends to make purchases at the reduced rate.
(c)
If a common carrier purchases property at the reduced rate and the property is used inside the state or the common carrier fails to keep records as required by the commissioner to establish that property purchased at the reduced rate was not used in this state, but was removed from this state for use and consumption outside this state, then the common carrier shall be liable for tax at the full rate provided by §
67-6-203
, regardless of whether the carrier had previously obtained a certificate as provided by this section.
(d)
This section does not apply to sales of food and food ingredients, alcoholic beverages, tobacco, candy, dietary supplements, prepared food or fuel.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1987, ch. 428, § 2; 2003, ch. 357, § 32; 2004, ch. 959, § 68; 2005, ch. 311, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-223 - Property of proprietorship incorporated during tax period

No tax is due with respect to tangible personal property of a sole proprietorship that becomes the assets of a corporation resulting from the incorporation of such sole proprietorship. Any such transactions are not a taxable event and shall not be deemed to be a sale under this title.
Acts 1994, ch. 965, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-226 - Sales tax on cable and wireless cable television services

Notwithstanding other provisions of this chapter to the contrary, commencing on September 1, 1999, state tax at the rate of eight and one-quarter percent (8.25%) on each sale at retail is imposed with respect to fees for subscription to, access to, or use of television programming or television services provided by a video programming service provider offered for public consumption, except such state tax shall not apply to television programming or television service charges or fees in an amount less than fifteen dollars ($15.00) provided by a video programming service provider offered for public consumption.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1999, ch. 423, § 3; 2003 , ch. 357, § 34; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 45, 51, 147; 2009 , ch. 530, §§ 35, 43; 2011 , ch. 72, §§ 1, 9.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-227 - Sales tax on satellite television services

Notwithstanding other provisions of this chapter to the contrary, state tax at the rate of eight and one-quarter percent (8.25%) on each sale at retail is imposed with respect to fees for subscription to, access to, or use of television programming or television services delivered by a provider of direct-to-home satellite service.
Amended by 2021 Tenn. Acts, ch. 285,s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157,s 1, eff. 4/23/2019.
Acts 1999, ch. 423, § 7; 2003, ch. 357, § 35; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2009, ch. 530, §§ 35, 44; 2011, ch. 72, §§ 1, 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-228 - Food retail sales tax

(a)
Notwithstanding any provision of this part to the contrary, except as otherwise provided in subsection (b), the retail sale of food and food ingredients for human consumption shall be taxed at the rate of four percent (4%) of the sales price.
(b)
The retail sale of food and food ingredients sold as prepared food, alcoholic beverages, candy, dietary supplements and tobacco shall be taxed at the rate levied on the sale of tangible personal property at retail by §
67-6-202
.
Amended by 2017 Tenn. Acts, ch. 181,s 30, eff. 7/1/2017.
Amended by 2013 Tenn. Acts, ch. 323,s 1, eff. 7/1/2013.
Acts 2002, ch. 856, § 6; 2003, ch. 357, § 36; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 600, § 1; 2007, ch. 602, §§ 51, 83; 2012, ch. 1058, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-229 - Sales to schools or school support groups intended for resale

Notwithstanding the exemptions provided by §§
67-6-322
and
67-6-329
for sales to schools, retail sale and sale at retail subject to tax include any sale of tangible personal property or taxable services to a public or private school, grades kindergarten through twelve (K-12), or school support group, where the property or services are intended for resale by the school or school support group. Resales of the tangible personal property or taxable services by the school or school support group shall not be subject to tax. If for any reason a vendor does not collect and remit tax to the department on the sale of these items to the school or school support group, then the school or school support group shall be liable for use tax based on the purchase price of the items. This section does not apply to sales of textbooks and workbooks. This section does not apply to food and food ingredients or prepared food, when sold pursuant to programs authorized by a federal, state or local government entity or by the school governing body, that provide meals for public or private school students in grades kindergarten through twelve (K-12).
Acts 2003, ch. 357, § 37; 2004, ch. 959, §§ 9, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 84.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-230 - Prepaid telephone calling cards

Notwithstanding any other law to the contrary, the sale of a prepaid calling service and prepaid wireless calling service shall be subject to the tax levied on the sale of tangible personal property at retail by §
67-6-202
at the time of the sale or recharge of the calling card or authorization code. No additional tax imposed by this chapter shall be due when the telecommunication service is accessed or received by the user of the calling card or authorization code.
Amended by 2015 Tenn. Acts, ch. 273,s 4, eff. 10/1/2015.
Acts 2003, ch. 357, § 38; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 69; 2007, ch. 602, §§ 51, 53, 85; 2009, ch. 530, § 51.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-231 - Retail sale, lease, licensing or use of computer software

(a)
The retail sale, lease, licensing or use of computer software in this state, including prewritten and custom computer software, shall be subject to the tax levied by this chapter, regardless of whether the software is delivered electronically, delivered by use of tangible storage media, loaded or programmed into a computer, created on the premises of the consumer or otherwise provided. The tax shall be levied on the sales price or purchase price of the computer software at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by §
67-6-202
.
(b)
For purposes of subsection (a), "use of computer software" includes the access and use of software that remains in the possession of the dealer who provides the software or in the possession of a third party on behalf of such dealer. If the customer accesses the software from a location in this state as indicated by the residential street address or the primary business address of the customer, such access shall be deemed equivalent to the sale or licensing of the software and electronic delivery of the software for use in this state. If the sales price or purchase price of the software relates to users located both in this state and outside this state as indicated by a residential street or business address, the dealer or customer may allocate to this state a percentage of the sales price or purchase price that equals the percentage of users in this state. Any dealer that purchases computer software only for the purpose of reselling access and use of such software as described in this subsection (b) shall be entitled to purchase such software exempt from the tax imposed by this chapter, subject to the same rules that apply generally to any sale of tangible personal property for resale; provided, however, that software purchased by a qualified data center for access and use by an affiliated company, as defined by §
67-6-395(c)
, shall be deemed to be used and consumed by the qualified data center and not resold to the affiliated company. Nothing in this subsection (b) shall be construed to impose a tax on any services that are not currently subject to tax under this chapter, such as, but not limited to, information or data processing services, including the capability of the customer to analyze such information or data provided by the dealer; payment or transaction processing services; payroll processing services; billing and collection services; internet access; the storage of data, digital codes, or computer software; or the service of converting, managing, and distributing digital products.
Amended by 2015 Tenn. Acts, ch. 514,s 22, eff. 7/1/2015.
Amended by 2015 Tenn. Acts, ch. 273,s 5, eff. 10/1/2015.
Acts 2003, ch. 357, § 38; 2004, ch. 959, §§ 61, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 86; 2009, ch. 530, § 52.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-232 - Tax levy for hemp - derived cannabinoid products - Tax allocation

(a)
For the exercise of the privilege of engaging in the business of selling products containing a hemp-derived cannabinoid in this state pursuant to title 43, chapter 27, part 2, there is levied an additional tax at the rate of six percent (6%) of the sales price of products containing a hemp-derived cannabinoid when sold at retail in this state.
(b)
The tax levied under this section is due and payable monthly on the first day of each month, and for the purpose of ascertaining the amount of tax payable under this section, all retailers making taxable sales on or before the twentieth day of each month shall transmit to the commissioner of revenue, upon forms prescribed by the commissioner, returns showing gross sales during the preceding month.
(c)
All revenue generated from the tax levied pursuant to subsection (a) must be deposited into a special account in the state general fund, with fifty percent (50%) being allocated to the department of revenue and fifty percent (50%) being allocated to the department of agriculture, to be used exclusively for the regulation of products containing a hemp-derived cannabinoid in this state.
Added by 2023 Tenn. Acts, ch. 423, s 5, eff. 7/1/2023.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-234 - Computation of use tax applicable to the transfer of a motor vehicle from inventory

(a)
Notwithstanding other provisions of this chapter to the contrary, use tax applicable to the transfer of a motor vehicle from inventory by an automobile manufacturer for its own use shall be computed as provided in this section. The tax shall be levied at the rate of tax levied on the sale of tangible personal property at retail by §
67-6-202
and shall be computed for each month during the term of use by multiplying the tax rate by an amount equal to one forty-eighth (
1
/
48
) of the wholesale price of the motor vehicle.
(b)
For purposes of this section, "wholesale price" means the price at which motor vehicles of the same make and model were regularly sold to automobile dealers at the time the vehicle was removed from inventory.
Acts 2008 , ch. 1106, § 30.