reglab/statecodes huggingface dataset:
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 6 - DEALER REGISTRATION (§§ 67-6-601 — 67-6-608) › Section 67-6-606 - Operating without certificate - Penalty

(a)
It is a Class C misdemeanor for any dealer as herein defined to engage in business without a proper and valid certificate of registration.
(b)
Any person who engages in business as a dealer in this state without a certificate of registration after a certificate of registration has been suspended or revoked, and each officer of any corporation that so engages in business, commits a Class C misdemeanor.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041; Acts 1989, ch. 591, § 113.
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 6 - DEALER REGISTRATION (§§ 67-6-601 — 67-6-608) › Section 67-6-607 - Unauthorized use of certificate - Penalty

It is a Class C misdemeanor for any person having a certificate of registration to:
(1)
Use such certificate for the purpose of purchasing tangible personal property subject to the tax herein levied except for resale, unless authorized so to do by other provisions of this chapter and the rules and regulations adopted pursuant thereto; or
(2)
Use or consume any tangible personal property purchased or otherwise acquired under the certificate of registration and subject to the privilege taxes herein levied, without paying the privilege taxes.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041; Acts 1989, ch. 591, § 113.
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 6 - DEALER REGISTRATION (§§ 67-6-601 — 67-6-608) › Section 67-6-608 - Registration using central, electronic registration system

(a)
Notwithstanding §§
67-6-601
and
67-6-602
, a person may register using the central electronic registration system provided by Streamlined Sales and Use Tax Agreement governing board; furthermore, the commissioner shall permit a person to register through an agent under procedures adopted by the Streamlined Sales and Use Tax Agreement governing board.
(b)
By registering using the central electronic system, the seller agrees to collect and remit sales and use taxes for all taxable sales sourced to Tennessee. If Tennessee ceases to be a member of the agreement, the seller remains liable to remit all taxes previously collected on sales sourced to this state.
(c)
The fact that a person has registered pursuant to this section shall not be used in determining whether the person has sufficient nexus with the state so as to be subject to any tax at any time.
Acts 2003, ch. 357, § 63; 2004, ch. 959, §§ 23, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 117.
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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-701 - Short title - Nature of tax

(a)
This part shall be known and may be cited as the "1963 Local Option Revenue Act."
(b)
The tax authorized by this part is and shall be in addition to all other taxes which counties, cities and towns are now authorized to levy, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes now authorized to be levied.
Acts 1963, ch. 329, §§ 1, 8; T.C.A., §§ 67-3049, 67-3056.
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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-704 - Exemptions

No county or incorporated city or town is authorized to levy any tax on the sale, purchase, use, consumption or distribution of electric power or energy, or of natural or artificial gas, or coal and fuel oil or steam and chilled water produced and distributed by an energy resource recovery facility operated in a county with a metropolitan form of government.
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 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; Acts 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050; Acts 1985, ch. 452, § 7; 1989, ch. 430, § 7; 2003, ch. 357, § 66; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 165, 187; 2009, ch. 530, §§ 35, 47; 2011, ch. 72, §§ 1, 13.
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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-705 - Tax subject to referendum

(a)
The operation of the resolution or ordinance authorized in §
67-6-702
shall be subject to approval of the voters as required in §
67-6-706
and to the other provisions of this part.
(b)
Nothing contained in this part shall be deemed to permit an increase in the privilege tax rates authorized in this part, without the ratification thereof in the manner provided in §
67-6-706
, regardless of the nature of any previous call and regardless of future action of the general assembly regarding the levy of the tax authorized by this part.
(c)
Any amendment to any existing tax rate shall be subject to approval of the voters of the city or county in the same manner as is required for the initial adoption of the tax; provided, that a change in the limitation on the amount of the tax made in accordance with §
67-6-702(a)(2)
shall not be subject to approval of the voters of the city or county.
(d)
Notwithstanding this section, the levying of a reduced tax rate or an exemption pursuant to § 67-6-702(a)(1)(B)(ii) is not subject to the approval of the voters as required in § 67-6-706.
Amended by 2024 Tenn. Acts, ch. 917,s 3, eff. 5/3/2024.
Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; Acts 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050.
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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-706 - Referendum

(a)
(1)
Any ordinance or resolution of a county or of a city or town levying the tax under authority of this part shall not become operative until approved in an election herein provided in the county or the city or town, as the case may be.
(2)
The county election commission shall hold an election on the question pursuant to §
2-3-204
, providing options to vote "FOR" or "AGAINST" the ordinance or resolution, after the receipt of a certified copy of such ordinance or resolution, and a majority vote of those voting in the election shall determine whether the ordinance or resolution is to be operative.
(3)
If the majority vote is for the ordinance or resolution, it shall be deemed to be operative on the date that the county election commission makes its official canvass of the election returns; provided, however, that no tax shall be collected under any such ordinance or resolution until the first day of a month occurring at least thirty (30) days after the operative date.
(b)
(1)
If a county legislative body adopts a resolution to levy the tax at the same rate that is operative in a city or town in the county, the election under this section to determine whether the county tax is to be operative shall be open only to the voters residing outside of such city or town. If the county tax is at a higher rate than the rate of the city or town tax, the election shall also be open to the voters of the city or town.
(2)
(A)
Except as provided in subdivision (b)(2)(B), should any county or city or town hold an election under this section, and the ordinance or resolution is rejected, no other election thereon shall be held by such county, city or town for a period of six (6) months from the date of the holding of such prior election.
(B)
In counties having a population of not more than seven hundred fifty thousand (750,000) nor less than seven hundred thousand (700,000) and not more than two hundred seventy-eight thousand (278,000) and not less than two hundred fifty thousand (250,000), according to the federal census of 1970 or any subsequent federal census, in case of rejection, the limitation period on subsequent elections shall be one (1) year from the date of the holding of such prior election.
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 1963, ch. 329, § 5; 1967, ch. 113, § 1; 1968, ch. 488, § 3; 1971, ch. 83, § 1; 1972, ch. 455, § 1; 1982, ch. 591, § 1; T.C.A., § 67-3053; Acts 1985, ch. 234, § 1; 1998, ch. 618, § 3; 2003 , ch. 357, § 67; 2004, ch. 959, §§ 26, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 166; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2015 , 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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-707 - Petition for tax

A resolution or ordinance levying the tax authorized may be initiated by petition of the voters in the following manner:
(1)
The petition shall be addressed to the county legislative body or the governing body of the city or town requesting that a resolution or ordinance be adopted levying the tax and shall state the rate of the tax, whether the tax is to be collected by the county, city or town, or by the department of revenue, and shall specify the officer against whom suit for the recovery of any tax illegally assessed or collected shall be brought;
(2)
The petition shall be signed by at least a number of registered voters in the taxing jurisdiction equal to ten percent (10%) of the total number of registered voters in the taxing jurisdiction on the date the petition is filed; provided, that a petition requesting a resolution of the county legislative body may not be signed by a registered voter in a city or town where a tax authorized by this part is operative equal to that levied by the resolution, and the registered voters in such city or town shall not be considered in arriving at the required percentage;
(3)
A petition requesting a resolution shall be filed with the county clerk, a petition requesting an ordinance with the chief clerical officer of the city or town, and a photographic copy of the petition shall be filed at the same time with the county election commission who shall be the judges of the sufficiency of the petition; and
(4)
If, within thirty (30) days from the filing of a petition, a resolution or ordinance is not adopted as requested and a certified copy filed with the county election commission, the petition shall constitute a resolution or ordinance, and the county election commission shall hold an election thereon as in §
67-6-706(a)
.
Acts 1963, ch. 329, § 5; 1967, ch. 113, § 1; 1968, ch. 488, § 3; 1971, ch. 83, § 1; 1972, ch. 455, § 1; T.C.A., § 67-3053.
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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-708 - Termination of tax

(a)
The tax imposed in this part shall remain in effect in the county or city on a perpetual basis as permitted by law, unless the city or county by ordinance or resolution, respectively, shall provide for a specific termination date.
(b)
The city or county by ordinance or resolution respectively may provide for a specific period of time during which the tax shall be in effect.
Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050.
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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-709 - Repeal of tax

Any ordinance or resolution of a county, city or town adopted in accordance with this part may be repealed in the same manner as provided by this part for its adoption; provided, that any election for the repeal of a county tax shall be open to the voters of the entire county.
Acts 1963, ch. 329, § 7; T.C.A., § 67-3055.
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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-714 - Local option tax exemption for cable or wireless cable television services

There is exempt from the local option tax fees for subscription to, access to or use of television programming or television services provided by a video programming services provider offered for public consumption up to but not exceeding twenty-seven dollars and fifty cents ($27.50) per month.
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, § 5; 2003 , ch. 357, § 69; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 47, 51, 170, 187; 2009 , ch. 530, §§ 35, 49; 2011 , ch. 72, §§ 1, 15.
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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-715 - [Repealed]

Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2003 , ch. 357, § 70; 2005, ch. 311, § 3; 2007 , ch. 602, §§ 51, 171; 2009 , ch. 530, § 35; 2011 , ch. 72, § 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 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716) › Section 67-6-716 - [Repealed]

Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2003 , ch. 357, § 71; 2004, ch. 959, §§ 29, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 172; 2009 , ch. 530, § 35; 2011 , ch. 72, § 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 8 - SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (§§ 67-6-801 — 67-6-806) › Section 67-6-801 - Short title

This part shall be known and may be cited as the "Simplified Sales and Use Tax Administration Act."
Acts 2001, ch. 312, § 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 8 - SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (§§ 67-6-801 — 67-6-806) › Section 67-6-802 - Part definitions

As used in this part, unless the context otherwise requires:
(1)
For purposes of §§
67-6-803
and
67-6-804
, "agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures; for purposes of §§
67-6-804
- 67-6-806, "agreement" means the agreement styled "Streamlined Sales and Use Tax Agreement", adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement so long as the amendment has also been adopted by the Streamlined Sales Tax governing board.
(2)
"Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;
(3)
"Sales tax" means the sales tax levied under this chapter;
(4)
"Seller" means any person making sales, leases, or rentals of personal property or services;
(5)
"State" means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico; and
(6)
"Use tax" means the use tax levied under this chapter.
Acts 2001, ch. 312, § 1; 2003, ch. 357, § 72; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 121-123.
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 8 - SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (§§ 67-6-801 — 67-6-806) › Section 67-6-803 - Legislative findings

The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect sales and use tax. The general assembly further finds that Tennessee should participate in multi-state discussions to review or amend the terms of the agreement to simplify and modernize sales and use tax administration in order to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.
Acts 2001, ch. 312, § 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 8 - SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (§§ 67-6-801 — 67-6-806) › Section 67-6-804 - Multi-state discussions - Delegates

For the purposes of reviewing or amending the agreement embodying the simplification requirements as contained in §
67-6-806
, the state of Tennessee shall enter into multi-state discussions and shall be represented in such discussions by the following four (4) delegates: the commissioner of revenue or the commissioner's designee; one (1) member of the house of representatives appointed by the speaker of the house of representatives; one (1) member of the senate appointed by the speaker of the senate; and the comptroller of the treasury.
Acts 2001, ch. 312, § 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 8 - SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (§§ 67-6-801 — 67-6-806) › Section 67-6-805 - Authority to enter into the Streamlined Sales and Use Tax Agreement

(a)
The commissioner of revenue is authorized to enter into, on behalf of the state of Tennessee, the agreement styled "Streamlined Sales and Use Tax Agreement", adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement, so long as the amendment has also been adopted by the Streamlined Sales Tax implementing states. After Tennessee becomes a member of the agreement, the commissioner is authorized to take any and all action pursuant to the state's membership in the agreement; provided, that such action is not inconsistent with any law of this state.
(b)
No provision of any agreement entered into by the commissioner under the authority of subsection (a) invalidates or amends any provision of the law of this state. Implementation of any condition of the agreement in the state of Tennessee, whether adopted before, at, or after membership of this state in the agreement, must be authorized by the general assembly by legislative enactment.
(c)
The agreement referenced in this section is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
(d)
No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.
(e)
No person shall have any cause of action or defense under the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the grounds that the action or inaction is inconsistent with the agreement.
(f)
No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
(g)
Determinations pertaining to the agreement that are made by the member states are final when rendered and are not subject to protest, appeal or review in any court in this state.
Acts 2001, ch. 312, § 1; 2003, ch. 357, § 73; 2004, ch. 959, §§ 58, 68.
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 8 - SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (§§ 67-6-801 — 67-6-806) › Section 67-6-806 - Agreement requirements

(a)
The commissioner shall provide and maintain a database that describes boundary changes for all counties, cities and towns that levy a tax pursuant to part 7 of this chapter. This database shall include a description of the change and the effective date of the change for sales and use tax purposes.
(b)
The commissioner shall provide and maintain a database of all sales and use tax rates for all counties, cities and towns of the jurisdictions that levy a tax pursuant to part 7 of this chapter. For the identification of the state, counties, cities and towns, codes corresponding to the rates must be provided according to Federal Information Processing Standards (FIPS) as developed by the National Institute of Standards and Technology.
(c)
The commissioner shall provide and maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions. If the zip code area includes more than one (1) local tax rate, the rate assigned to that area shall be the lowest rate otherwise applicable within the area.
(d)
The commissioner shall participate with other member states in the development of an address-based system for assigning taxing jurisdictions. The system shall meet the requirements developed pursuant to the federal Mobile Telecommunications Sourcing Act (
4 U.S.C. § 119
). If the commissioner develops an address-based assignment system pursuant to the Mobile Telecommunications Sourcing Act, a seller may use that system in place of the system provided for in subsection (c).
Acts 2001, ch. 312, § 1; 2003, ch. 357, § 73; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 124.
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 9 - TRANSACTIONS SUBJECT TO SALES AND USE TAXES (§§ 67-6-901 — 67-6-907) › Section 67-6-901 - Determining whether a transaction is sourced to the state - Constitutional restriction on transaction tax - Florist sales sourcing requirements

(a)
Notwithstanding another law to the contrary, this part applies in determining whether a transaction is sourced to this state under this chapter. This part applies regardless of the characterization of a product as tangible personal property, a digital good, a service, or other taxable product and applies only to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. This part does not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdiction of that use.
(b)
This part does not impose tax on a transaction if that tax is prohibited by the United States Constitution or the Constitution of Tennessee.
(c)
Florist retail sales where orders taken by a florist are sent to a receiving florist for delivery to the purchaser's designee must be sourced in accordance with rules promulgated by the commissioner in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
(d)
Sales made through a marketplace facilitator's marketplace must be sourced in accordance with §
67-6-902
.
(e)
Telecommunications services and ancillary services, as set out in §
67-6-905
, must be sourced in accordance with that section.
Added by 2023 Tenn. Acts, ch. 377, s 30, eff. 7/1/2024.
Prior version repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
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 9 - TRANSACTIONS SUBJECT TO SALES AND USE TAXES (§§ 67-6-901 — 67-6-907) › Section 67-6-903 - Sourcing of items manufactured in the state - Limited liability of lessor - Sale or repair of tangible personal property or software

(a)
The sale, including lease or rental, of a product made from a place of business within the physical limits of this state where delivery is made by the seller or lessor to a purchaser or lessee within the physical limits of this state, or to a carrier or United States postal service location for delivery to a place within the physical limits of this state, is sourced to the seller's or lessor's place of business in this state.
(b)
The location of where the purchaser may take or use the product is not determinative of where the sale is sourced.
(c)
For the sale of a product made from a place of business within the physical limits of this state that is delivered by the seller to the purchaser or the purchaser's designee outside the physical limits of this state or to a carrier for delivery to a place outside the physical limits of this state, the sale is not sourced to this state.
(d)
For a lease or rental of property, excluding transportation equipment as defined in §
67-6-902(b)(1)
, delivered to the lessee or renter in this state that requires recurring periodic payments, the periodic payments made subsequent to the first payment that cover periods where the primary property location is no longer within the physical limits of this state are not sourced to this state. The lessor is not liable for the tax imposed under this chapter on the periodic payments that cover periods where the primary property location is no longer in this state. The primary property location is determined in accordance with §
67-6-902(b)(2)(B)
.
(e)
For the sale of repairing of tangible personal property or computer software; laundering or dry cleaning of tangible personal property; and installing of tangible personal property that remains tangible personal property after installation; and installing of computer software, made from a place of business within the physical limits of this state where the serviced tangible personal property or computer software is delivered by the seller to the purchaser or the purchaser's designee outside the physical limits of this state or to a carrier for delivery to a place outside the physical limits of this state, the sale is not sourced to this state.
Added by 2023 Tenn. Acts, ch. 377, s 30, eff. 7/1/2024.
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 9 - TRANSACTIONS SUBJECT TO SALES AND USE TAXES (§§ 67-6-901 — 67-6-907) › Section 67-6-906 - [Repealed]

Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2003 , ch. 357, § 74; 2004, ch. 959, §§ 34, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 177; 2009 , ch. 530, § 35; 2011 , ch. 72, § 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 9 - TRANSACTIONS SUBJECT TO SALES AND USE TAXES (§§ 67-6-901 — 67-6-907) › Section 67-6-907 - [Repealed]

Repealed by 2021 Tenn. Acts, ch. 285, s 129, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2004, ch. 959, § 35; 2005, ch. 311, § 2; 2007 , ch. 602, §§ 52, 178; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1
2023 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 67-7-101 - "Coal products" - Defined

As used in this part, unless the context otherwise requires, "coal products" means coal ore and any other substance that might be severed from the earth by the process of producing salable coal, by whatever method of severance used.
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.
2023 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 67-7-102 - Administration

(a)
Administration and collection of this tax shall be by the state of Tennessee in the same manner as other taxes are collected by the state for and on behalf of local governments, and the department of revenue may promulgate all rules and regulations necessary and reasonable for the administration of this part.
(b)
All administrative provisions of all laws contained in all the other chapters of this title relating to collection by the commissioner of all taxes, licenses, fees and interest and penalties therefor, including, but not limited to, chapter 1, part 14 of this title and all other requirements and duties imposed upon taxpayers therein, shall apply to all persons liable for taxes under this part.
(c)
The commissioner shall exercise the power and authority and perform all the duties with respect to taxpayers under this part as are provided in all the other chapters of this title, except where there is conflict, and then this part shall control.
Acts 1972, ch. 795, § 1; 1973, ch. 96, § 1; T.C.A., § 67-5901.
2023 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 67-7-103 - Tax levied - Lien created

(a)
There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state.
(b)
The tax shall accrue at the time the coal products are severed from the earth and in their natural or unprocessed state.
(c)
The tax levied shall be a lien upon all coal products severed in this state and upon all property from which they are severed, including, but not limited to, mineral rights of the producer, and such lien shall be entitled to preference over all judgments, encumbrances or liens whatsoever created.
Acts 1972, ch. 795, §§ 1, 2; 1973, ch. 12, § 1; 1973, ch. 96, §§ 1, 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., §§ 67-5901, 67-5902.
2023 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 - [Current version. See second version of section with contingent amendment and Compiler's Notes.] Measure of tax

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.
Amended by 2023 Tenn. Acts, ch. 401,s 1, eff. 5/11/2023.
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.
2023 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)

(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)
(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.
2023 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 67-7-105 - Liability for tax

Every interested owner shall be liable for this tax to the extent of such owner's interest in such products. The owner shall become liable at the time the coal products are severed from the earth and ready for sale, whether before processing or after processing, as the case may be.
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.
2023 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 67-7-106 - Returns - Payment of tax

(a)
The tax levied by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the coal is severed from the soil.
(b)
(1)
For the purpose of ascertaining the amount of tax payable, it is the duty of all operators to transmit to the commissioner, on or before the fifteenth day of the month next succeeding the month in which the tax accrues, a return upon forms provided by the commissioner.
(2)
A separate return shall be filed for each county from which coal is severed showing the month or period covered, the total number of tons of all coal products severed from each production unit operated, owned or controlled by the taxpayer during the period covered, the county in which produced, the amount of the tax, and such other information as the commissioner may require.
(3)
A copy of such separate return shall also be sent by the operator to the county trustee of the county from which the coal is severed.
(c)
The return shall be accompanied by a remittance covering the amount of tax due as computed by the taxpayer.
Acts 1972, ch. 795, § 3; 1973, ch. 12, § 2; 1973, ch. 96, § 3; 1979, ch. 70, § 1; T.C.A., § 67-5903.
2023 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 67-7-107 - When tax levied becomes delinquent

The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.
Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904; Acts 1988, ch. 526, § 38.
2023 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 67-7-108 - Violations - Criminal penalties

(a)
Any person required by this part to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner for the computation, assessment, or collection of the tax imposed by this part, who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by law or regulation, in addition to other penalties provided by law, commits a Class C misdemeanor.
(b)
Any person who willfully or fraudulently makes and signs a return, not believing such return to be true and correct as to every material fact, commits a felony and is subject to the penalties prescribed for perjury under the law of this state.
(c)
For purposes of this section, "person" also includes an officer or employee of a corporation or a member or employee of a partnership who is under duty to perform the act in respect to which the violation occurs.
Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904; Acts 1989, ch. 591, § 113.
2023 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 67-7-109 - Injunctions

(a)
If the nonpayment of the tax is due to an intent to evade payment, the person liable for such payment may be restrained and enjoined from severing coal from a production unit from which coal has been severed and sold and upon which the tax is due.
(b)
Restraint proceedings shall be instituted in the name of the state by the attorney general and reporter upon the request of the commissioner.
Acts 1972, ch. 795, § 4; 1973, ch. 96, § 4; 1976, ch. 641, § 1; 1980, ch. 885, § 17; T.C.A., § 67-5904.
2023 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 67-7-110 - [Effective Until contingency met; see following version] Apportionment of revenue

(a)
The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed.
(b)
All revenues collected under this part in a county in which coal products are severed, less an amount of one and one hundred twenty-five thousandths percent (1.125%) of the tax, which shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted by the commissioner to that county in which the coal products were severed for the following specific purposes: one-half (1/2) of all revenues collected shall be used for the educational system or systems of the county, and the remaining one-half (1/2) of all revenues collected shall be used for highway and stream cleaning systems of the county.
(c)
Any adjustment of taxes, interest or penalty with any county that is deemed necessary in order to correct any error may be made on a subsequent disbursement to that county.
Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023.
Acts 1972, ch. 795, §§ 1, 5; 1973, ch. 96, §§ 1, 5; 1976, ch. 641, § 2; 1980, ch. 912, § 2; T.C.A., §§ 67-5901, 67-5905; Acts 1984, ch. 837, § 9; 2003 , ch. 355, § 45; 2005, ch. 500, § 8; 2006, ch. 989, § 13; 2009 , ch. 138, § 2.
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 7 - SEVERANCE TAXES (§§ 67-7-101 — 67-7-212) › Part 1 - COAL SEVERANCE TAX (§§ 67-7-101 — 67-7-110) › Section 67-7-110 - [See Note] Apportionment of revenue

(a)
The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed.
(b)
All revenues collected under this part in a county in which coal products are severed, less an amount of one and one hundred twenty-five thousandths percent (1.125%) of the tax, which shall be retained by the department and credited to its current service revenue to cover the expenses of administration and collection, shall be remitted by the commissioner to that county in which the coal products were severed for the following specific purposes: one-half (1/2) of all revenues collected shall be used for the educational system or systems of the county, and the remaining one-half (1/2) of all revenues collected shall be used for highway and stream cleaning systems of the county.
(c)
Any adjustment of taxes, interest or penalty with any county that is deemed necessary in order to correct any error may be made on a subsequent disbursement to that county.
(d)
All of the moneys received from the payment of the assessment levied by §
67-7-104(b)
shall be transferred to the treasurer for deposit in the coal mining protection fund, created by §
59-8-132
, to be used for the administration and enforcement of the requirements of the Primacy and Reclamation Act of Tennessee, compiled in title 59, chapter 8, part 1.
Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023, which provides that subsection (d) 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 14, eff. eight months immediately following the receipt of notification from the secretary of the interior that this state has been approved to exercise primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.
Amended by 2018 Tenn. Acts, ch. 839, s 41, eff. eight (8) months immediately following the receipt of notification from the secretary of the interior that this state has been approved to exercise primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.
Acts 1972, ch. 795, §§ 1, 5; 1973, ch. 96, §§ 1, 5; 1976, ch. 641, § 2; 1980, ch. 912, § 2; T.C.A., §§ 67-5901, 67-5905; Acts 1984, ch. 837, § 9; 2003 , ch. 355, § 45; 2005, ch. 500, § 8; 2006, ch. 989, § 13; 2009 , ch. 138, § 2.
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 7 - SEVERANCE TAXES (§§ 67-7-101 — 67-7-212) › Part 2 - TAXATION OF OTHER MINERALS (§§ 67-7-201 — 67-7-212) › Section 67-7-201 - Tax authorized - Use and benefit - Allocation

(a)
Any county legislative body, by resolution, is authorized to levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within its jurisdiction. The tax shall be levied for the use and benefit of the county only, to be allocated and applied to its county road fund, and all revenues collected from the tax, except deductions for administration and collection provided for in this part shall be allocated to the county.
(b)
Notwithstanding subsection (a), in any county having a population of not less than fourteen thousand nine hundred twenty-five (14,925) nor more than fourteen thousand nine hundred forty (14,940), according to the 1980 federal census or any subsequent federal census, the county legislative body may, by resolution adopted by a two-thirds (2/3) vote, allocate such revenues to the county road fund, the county general fund or any other fund of the county.
(c)
Any county legislative body that has authorized a tax under this part is further authorized to repeal such tax by adopting a resolution by a two-thirds (2/3) majority of its members. The tax levied under this part shall cease to be imposed at one minute past midnight (12:01 a.m.) on the first day of the month following such action and the resolution shall include such date and time. The repeal of the tax shall have no effect on tax liabilities that occurred prior to the effective date of repeal, or collection actions on such taxes subsequent to the date of repeal. The presiding officer of the county legislative body shall deliver a certified copy of such resolution to the department of revenue.
Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5; 1992, ch. 525, § 1; 1995, ch. 57, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 7 - SEVERANCE TAXES (§§ 67-7-101 — 67-7-212) › Part 2 - TAXATION OF OTHER MINERALS (§§ 67-7-201 — 67-7-212) › Section 67-7-202 - Definitions - Levy of tax - Exemptions

(a)
"Sand, gravel, sandstone, chert and limestone" means sand, gravel, sandstone, chert and limestone severed from the earth in the process of producing a salable product by whatever means of severance used. It does not include, however, any mineral taxed under §
60-1-301
or part 1 of this chapter; any lime or limestone used for agricultural purposes; any lime or limestone used for pollution control or abatement purposes; any burnt lime, any hydrated lime or any lime or limestone used for the manufacture of cement, glass, fiberglass, rubber, paper, filler for paint, caulking, putty and roofing; rock dust for settling coal dust in underground mines or similar uses requiring chemical purity.
(b)
The tax shall be levied upon the entire production in the county regardless of the place of sale or the fact that delivery may be made outside the county, except that no tax shall be due on any sand, gravel, sandstone, chert and limestone sold for use outside this state.
(c)
Notwithstanding subsection (b), or any other provision to the contrary, any sand, gravel, sandstone, chert or limestone severed from the earth by the contractor and moved from one place to another on the same construction job site, or any sand, gravel, sandstone, chert, limestone, or any other kind of material when severed and used for fill by the contractor, whether from the same construction or job site or any site other than a commercial quarry, shall be exempt from mineral severance tax under this chapter.
Acts 1984, ch. 953, § 2; 1985, ch. 410, §§ 1, 5; 1991, ch. 76, § 1.