reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1412 - Delinquent tax notice by publication

(a)
This section applies to any city, town, or county in this state, including any county having a metropolitan form of government.
(b)
Except as provided in subsection (f), as a preliminary step toward pursuing any remedy available to a city, town, or county by law to collect any taxes due or delinquent under an ordinance, resolution, or private act imposing a tax on the privilege of occupancy in a hotel, the tax collector for the city, town, or county may publish a notice in accordance with subsection (c) that lists the name of each operator who has failed to collect or remit the tax due or delinquent and the amount of the tax due or delinquent, if:
(1)
The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or
(2)
The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000).
(c)
Any city, town, or county that elects to publish a notice as authorized by subsection (b) shall cause the notice to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in §
2-1-104
or one (1) or more newspapers published or widely distributed in the city, town, or county; provided, that if no newspaper is published in the city, town, or county, the notice shall be posted on the courthouse door.
(d)
The cost of publication shall be paid by the city, town, or county.
(e)
To the extent there is a conflict between this section and any private act, resolution, or ordinance that imposes a tax on the privilege of occupancy in a hotel, this section shall govern. The legislative body of any city or town, by ordinance, or county, by resolution, is authorized to modify the provisions of any ordinance or resolution enacted prior to April 14, 2016, that conflict with this section.
(f)
An operator's name and amount of tax due or delinquent shall not be listed on any notice published pursuant to subsection (b) if all or any portion of the tax is at issue in a suit filed by the operator challenging the collection or assessment of the tax.
Acts 2016, ch. 796, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1413 - Collection and remittance of tax on short-term rental unit

Notwithstanding any law to the contrary, on or after January 1, 2021, tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace, pursuant to any private act, must be collected and remitted in accordance with title 67, chapter 4, part 15.
Acts 2020, ch. 787, § 9.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1414 - Privilege tax in existence before July 1, 2021

(1)
(a)
A privilege tax upon the privilege of occupancy in a hotel in effect, or any authorization to levy such privilege tax granted, under a private act, resolution of a county, ordinance of a city, or this part as it existed before July 1, 2021, remains in full force and effect on and after July 1, 2021. However, a municipality with a preexisting privilege tax or authority shall not change the use of the revenue except in accordance with this part and subject to the restrictions of this part.
(b)
A municipality with an authorized tax upon the privilege of occupancy on or before July 1, 2021, shall not adopt a tax under this part unless the municipality repeals the preexisting authorization.
(2)
Notwithstanding subdivision (a)(1), a municipality, having a population of greater than six hundred thousand (600,000), according to the 2020 or a subsequent federal census, with a preexisting privilege tax or authority shall not change the designated use, but may otherwise change the allocations of the revenue, except in accordance with this part and subject to any other restrictions of this part.
Amended by 2024 Tenn. Acts, ch. 1001,s 1, eff. 5/21/2024.
Added by 2021 Tenn. Acts, ch. 496, s 6, eff. 7/1/2021.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425) › Section 67-4-1425 - [Repealed]

Repealed by 2021 Tenn. Acts, ch. 496, s 5, eff. 7/1/2021.
Amended by 2020 Tenn. Acts, ch. 701, s 1, eff. 6/22/2020.
Amended by 2019 Tenn. Acts, ch. 349, s 1, eff. 5/10/2019.
Amended by 2019 Tenn. Acts, ch. 348, s 1, eff. 5/10/2019.
Amended by 2019 Tenn. Acts, ch. 282, s 1, eff. 5/8/2019.
Amended by 2019 Tenn. Acts, ch. 241, s 1, eff. 5/2/2019.
Amended by 2019 Tenn. Acts, ch. 198, s 1, eff. 4/25/2019.
Amended by 2018 Tenn. Acts, ch. 1065, s 1, eff. 5/21/2018.
Amended by 2018 Tenn. Acts, ch. 814, s 1, eff. 4/27/2018.
Amended by 2018 Tenn. Acts, ch. 796, s 1, eff. 4/20/2018.
Amended by 2018 Tenn. Acts, ch. 781, s 1, eff. 4/19/2018.
Amended by 2018 Tenn. Acts, ch. 776, s 1, eff. 4/19/2018.
Amended by 2018 Tenn. Acts, ch. 700, s 1, eff. 4/12/2018.
Amended by 2017 Tenn. Acts, ch. 436, s 1, eff. 5/17/2017.
Amended by 2017 Tenn. Acts, ch. 250, s 1, eff. 5/2/2017.
Amended by 2017 Tenn. Acts, ch. 165, s 1, eff. 4/24/2017.
Amended by 2017 Tenn. Acts, ch. 14, s 1, eff. 3/24/2017.
Amended by 2016 Tenn. Acts, ch. 933, s 1, eff. 4/27/2016.
Amended by 2016 Tenn. Acts, ch. 890, s 1, eff. 4/27/2016.
Amended by 2015 Tenn. Acts, ch. 432, s 1, eff. 5/18/2015.
Amended by 2015 Tenn. Acts, ch. 412, s 1, eff. 5/8/2015.
Amended by 2015 Tenn. Acts, ch. 400, s 1, eff. 5/8/2015.
Amended by 2015 Tenn. Acts, ch. 384, s 1, eff. 5/8/2015.
Acts 1988, ch. 1000, §§ 1-3; 1991, ch. 413, § 3; 1996, ch. 1082, § 1; 1999, ch. 538, § 1; 2001, ch. 324, § 1; 2002, ch. 718, § 1; 2003 , ch. 370, § 1; 2005, ch. 162, § 1; 2007 , ch. 156, §§ 1, 2; 2011 , ch. 303, § 1; 2012 , ch. 975, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 15 - SHORT-TERM RENTAL UNIT MARKETPLACE (§§ 67-4-1501 — 67-4-1509) › Section 67-4-1501 - Part definitions

As used in this part:
(1)
"Consideration" means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition implies that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person;
(2)
"Department" means the department of revenue;
(3)
"Occupancy" means the use or possession, or the right to the use or possession, of any room, lodgings, or accommodations in a short-term rental unit;
(4)
"Residential dwelling" means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare;
(5)
"Short-term rental unit" means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in §
68-14-302
or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in §
68-14-502
;
(6)
"Short-term rental unit marketplace" means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant;
(7)
"Short-term rental unit provider" means any person or entity engaged in renting any short-term rental unit offered through a short-term rental unit marketplace;
(8)
"Short-term rental unit transaction" means any transaction in which there is a charge to an occupant by a short-term rental unit provider for the occupancy of a short-term rental unit;
(9)
"Transient" means any person who exercises occupancy or is entitled to occupancy of any short-term rental unit for a period of less than thirty (30) continuous days; and
(10)
"Vacation lodging service" means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units.
Amended by 2021 Tenn. Acts, ch. 264, Secs.s5, s6 eff. 4/30/2021.
Acts 2020, ch. 787, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 15 - SHORT-TERM RENTAL UNIT MARKETPLACE (§§ 67-4-1501 — 67-4-1509) › Section 67-4-1502 - Registration of short-term rental unit marketplace - Collection and remittance of tax

(a)
A short-term rental unit marketplace shall register with the department for the collection and remittance of all the following taxes with respect to the consideration charged for the occupancy of a short-term rental unit:
(1)
The privilege tax imposed pursuant to title 7, chapter 4, part 1;
(2)
The privilege tax imposed pursuant to title 7, chapter 4, part 2;
(3)
The privilege tax imposed pursuant to title 67, chapter 4, part 14; and
(4)
Any privilege tax on the occupancy of a room provided by any hotel, motel, or similar establishment to a transient for a consideration, where the tax is imposed pursuant to a private act.
(b)
Any tax collected pursuant to subsection (a) must be collected by the short-term rental unit marketplace and remitted to the department, in the same manner as provided by chapter 6 of this title with respect to sales and use tax. The tax collected pursuant to subsection (a) must be collected at the rate adopted by the city, county, or metropolitan government.
Acts 2020, ch. 787, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 15 - SHORT-TERM RENTAL UNIT MARKETPLACE (§§ 67-4-1501 — 67-4-1509) › Section 67-4-1503 - Collection and remittance of tax - Monthly report and remittance - Audits - Confidentiality of information

For purposes of this part:
(1)
A short-term rental unit marketplace shall, with respect to each short-term rental unit transaction facilitated by the short-term rental unit marketplace, collect and remit the taxes set out in §
67-4-1502(a)
, even if the transaction is occasional or isolated as contemplated in §
67-6-102(8)(B)
;
(2)
A short-term rental unit marketplace shall report its taxes collected pursuant to §
67-4-1502(a)
on a monthly basis and remit the aggregate total amounts for each respective jurisdiction for each month;
(3)
Taxes payable by a short-term rental unit marketplace in accordance with §
67-4-1502(a)
are subject to audit only by the department at the commissioner's sole discretion. Audits of a short-term rental unit marketplace must be conducted solely on the basis of the tax identification number associated with each short-term rental unit marketplace and shall not be conducted directly or indirectly on any individual short-term rental unit provider or any transient to whom short-term rental units are furnished. An audit described in this subdivision (3) must be conducted on the basis of returns filed by the short-term rental unit marketplace with the department, and if requested by the short-term rental unit marketplace, must include all tax types for which the short-term rental unit marketplace is required to collect and remit pursuant to §
67-4-1502(a)
; and
(4)
If a short-term rental unit marketplace is required to disclose any personally identifiable information relating to any short-term rental unit provider or transient to whom a short-term rental unit is furnished, such information is confidential pursuant to §
67-1-1702
.
Acts 2020, ch. 787, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 15 - SHORT-TERM RENTAL UNIT MARKETPLACE (§§ 67-4-1501 — 67-4-1509) › Section 67-4-1504 - Prohibited advertising and statements relating to tax

A short-term rental unit marketplace shall not advertise or state in any manner, whether directly or indirectly, that any tax set out in §
67-4-1502(a)(1)-(4)
, in whole or in part, will be assumed or absorbed by the short-term rental unit provider, not be added to the occupancy, or be refunded.
Acts 2020, ch. 787, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 15 - SHORT-TERM RENTAL UNIT MARKETPLACE (§§ 67-4-1501 — 67-4-1509) › Section 67-4-1505 - Applicable administrative and enforcements provisions

A short-term rental unit marketplace that collects the taxes set out in §
67-4-1502(a)
is subject to the administration and enforcement provisions in chapter 6, parts 4 and 5 of this title.
Acts 2020, ch. 787, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 15 - SHORT-TERM RENTAL UNIT MARKETPLACE (§§ 67-4-1501 — 67-4-1509) › Section 67-4-1506 - Monthly distribution of collected taxes - Deduction of administrative fee

The department shall distribute the taxes collected pursuant to this part on a monthly basis to the applicable local governing body in which the short-term rental unit was located and for which the tax was collected. The department may deduct an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the collected tax to cover its expenses of administering the collection and distribution of the tax.
Acts 2020, ch. 787, §10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 15 - SHORT-TERM RENTAL UNIT MARKETPLACE (§§ 67-4-1501 — 67-4-1509) › Section 67-4-1507 - Promulgation of rules

The department may promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, not inconsistent with this chapter, other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues under this chapter.
Acts 2020, ch. 787, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 15 - SHORT-TERM RENTAL UNIT MARKETPLACE (§§ 67-4-1501 — 67-4-1509) › Section 67-4-1508 - Inapplicability of part - Applicability of section

This part is not applicable when, upon January 1, 2021, a local governing body is a party to a valid contract that includes terms related to the collection and remittance of the taxes set out in §
67-4-1502(a)
, with a short-term rental unit marketplace. This section applies only while the contract, or any successor agreement, remains valid and effective. If the contract terminates and no successor agreement is executed, then the taxes must be collected and remitted in accordance with this part.
Acts 2020, ch. 787, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 15 - SHORT-TERM RENTAL UNIT MARKETPLACE (§§ 67-4-1501 — 67-4-1509) › Section 67-4-1509 - Report on tax rate imposed by local government

Annually, on a date determined by the department and on a form created and provided by the department, every local government that imposes a tax set out in §
67-4-1502(a)(1)-(4)
shall certify and report to the department the tax rate imposed by the local government. In the event of changes to the rate, the local government shall notify the department, in the manner prescribed by the department. The department shall collect the rate information and make the information accessible to the public.
Acts 2020, ch. 787, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1601 - Administration and collection

The predisposal fee imposed by this part shall be in addition to all privilege taxes elsewhere imposed. The fee imposed by this part shall be administered and collected by the commissioner of revenue.
Acts 1991, ch. 451, § 88.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1602 - Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Commissioner" means the commissioner of revenue;
(2)
"Dealer" means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes;
(3)
"Department" means the department of revenue;
(4)
"Motor vehicle" means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles;
(5)
"New tire" means a tire that has not previously been used in the regular operation of a motor vehicle and does not include a tire that has been recapped or retreaded;
(6)
"Retail sale" means every sale of new tires for any purpose other than resale;
(7)
"Sale" means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle;
(8)
"Sale for resale" means every sale for the purpose of resale and not for use and consumption that is properly supported by a sales tax resale certificate; and
(9)
"Tire" means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle.
Acts 1991, ch. 451, § 88.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1603 - Amount of fee - Tires sold for delivery outside of Tennessee

(a)
A predisposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state.
(b)
A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state.
Acts 1991, ch. 451, § 88; 2007 , ch. 602, § 23.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1604 - Special disposal fee or surcharge - Imposition by counties prohibited - Applicable fees and surcharges

Notwithstanding any provision of title 5, a county may not impose any special disposal fee or surcharge on tires in addition to the fee imposed by §
67-4-1603
. Tires shall be subject to the same tipping fee and other surcharges authorized by §
68-211-835
as are imposed on other wastes.
Acts 1991, ch. 451, § 88.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1605 - Retail sale of new tires - Registration

Every person desiring to engage in the retail sale of new tires shall register for each place of business with the commissioner upon forms prescribed and furnished by the commissioner.
Acts 1991, ch. 451, § 88; 2007, ch. 602, § 24.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1606 - Fee payable for quarterly periods - Quarterly returns - Fee credits - Failure to file return and/or pay fee

(a)
The fee imposed by this part shall be payable for quarterly periods as follows:
(1)
January 1 through March 31;
(2)
April 1 through June 30;
(3)
July 1 through September 30; and
(4)
October 1 through December 31.
(b)
It is the duty of all dealers, on or before the twenty-fifth day of the month immediately following the close of the periods set out in subdivisions (a)(1)-(4), to transmit to the commissioner, upon forms prescribed and furnished by the commissioner, returns showing the gross number of new tires sold at retail during the preceding quarter. A separate return shall be filed for each separate location or place of business.
(c)
The return shall be accompanied by payment of all fees due.
(d)
Failure to file the return or pay the fee, or both, due under this part prior to the date provided by this section shall cause the fee to become subject to interest as provided in §
67-1-801
. When any dealer fails to timely file the return required by this section or fails to timely pay any amount shown to be due on the return, the penalty provided in §
67-1-804(a)
shall apply. Notwithstanding §
67-1-804(b)
or any other law to the contrary, when any dealer fails to report and pay the total amount of the fee determined to be due by the commissioner, there shall be imposed a penalty in the amount of fifty percent (50%) of the unpaid amount. If the failure is determined by the commissioner to be due to fraud, the penalty provided in §
67-1-804(c)
shall apply. The penalty imposed by this subsection (d) shall be subject to the waiver provisions provided in §
67-1-803
.
Acts 1991, ch. 451, § 88; 2007, ch. 602, §§ 25, 26.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1607 - Fee credit for returned tires

Each dealer shall be allowed a credit against the fee for tires that are returned and the purchase price fully refunded; provided, that the fee imposed by this part was previously remitted on the sale.
Acts 1991, ch. 451, § 88.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1608 - New tires for resale - Use and consumption by dealer

Any dealer purchasing new tires for resale without the payment of the fee, and subsequently withdrawing the tires from inventory for such dealer's own use and consumption, must remit the fee on the tires on such dealer's own return.
Acts 1991, ch. 451, § 88.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1609 - Motor vehicle leasing companies

A motor vehicle leasing company, when purchasing new tires for resale in the form of a lease, must remit the fee on the tires when the tires are first put to use in this state.
Acts 1991, ch. 451, § 88.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1610 - Fee deduction - Allocation of fee

(a)
For the purpose of compensating the dealer in accounting for and remitting the fee, a dealer shall be allowed a deduction of the fee due, reported and paid to the department in the amount of ten cents (10¢) per tire reported on the return. No deduction from the fee shall be allowed if any such report or payment of the surcharge is delinquent.
(b)
(1)
Notwithstanding chapter 994 of the Public Acts of 2000, or another law to the contrary, the commissioner of revenue shall send one dollar ($1.00) per tire sold in a county to that county to be used for beneficial end use in accordance with §
68-211-867
, disposal of waste tires in accordance with §
68-211-867(d)
, or removal of illegally disposed waste tires from public or private property. Money received by a county in accordance with this subdivision (b)(1) must not be used for another purpose. The county shall include in its annual progress report to the department of environment and conservation, pursuant to §
68-211-814(a)
, data on how many waste tires the county manages, information on the final disposition of the waste tires, and documentation of how all funds received under this subdivision (b)(1) have been expended.
(2)
The remaining balance of the fee must be allocated to the solid waste management fund established by §
68-211-821
.
Amended by 2024 Tenn. Acts, ch. 614,s 1, eff. 3/28/2024.
Amended by 2022 Tenn. Acts, ch. 746, s 1, eff. 7/1/2022.
Amended by 2013 Tenn. Acts, ch. 457, s 1, eff. 7/1/2014.
Acts 1991, ch. 451, § 88; 2007 , ch. 602, § 27.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1611 - Severability

If any provision of this part or the application of this part to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the part that can be given effect without the invalid provision or application, and to that end this part is declared to be severable.
Acts 1991, ch. 451, § 88.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 16 - PRE-DISPOSAL FEE (§§ 67-4-1601 — 67-4-1612) › Section 67-4-1612 - Rules

The commissioner is authorized to promulgate rules to administer the fee provided by this part. All such rules shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
Acts 1991, ch. 451, § 88.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1701 - Privilege tax established - Collection

The engaging in any vocation, profession, business or occupation named in this part is declared to be a privilege taxable by the state alone. The privilege tax established in this part shall be collected by the commissioner of revenue and deposited into the state general fund, except as otherwise provided for in this part.
Acts 1992, ch. 529, § 8; 2009, ch. 530, § 66.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1702 - Occupations subject to tax

There is levied a tax on the privilege of engaging in the following vocations, professions, businesses, or occupations:
(1)
Persons registered as lobbyists pursuant to §
3-6-302
;
(2)
Persons licensed or registered under title 48, chapter 1 as:
(A)
Agents;
(B)
Broker-dealers; and
(C)
Investment advisers; and
(3)
Persons licensed as attorneys by the supreme court of Tennessee.
Amended by 2022 Tenn. Acts, ch. 1083, s 1, eff. 5/27/2022.
Amended by 2019 Tenn. Acts, ch. 478, s 1, eff. 5/24/2019.
Amended by 2014 Tenn. Acts, ch. 760, s 3, eff. 6/1/2016.
Amended by 2014 Tenn. Acts, ch. 760, Secs.s 1, s 1 eff. 4/24/2014.
Acts 1992, ch. 529, § 8; 1996, ch. 999, § 2; 2001, ch. 342, §§ 2, 3; 2009 , ch. 530, § 64.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1703 - Amount of tax - When due and payable

(a)
The privilege tax established by this part is four hundred dollars ($400) annually. The privilege tax is due and payable on June 1 of each year. Taxes paid after June 1 are delinquent.
(b)
Any person who is licensed or registered for two (2) or more professions taxed pursuant to this part shall not be required to pay more than one (1) tax in the amount of four hundred dollars ($400).
(c)
(1)
No tax owed under this part by a person in the armed forces of the United States, or called into active military service of the United States, as defined in §
58-1-102
, from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner.
(2)
A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment.
(3)
This subsection (c) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.
(d)
Nothing in this section shall be construed as creating a payroll tax.
Amended by 2014 Tenn. Acts, ch. 760, s 4, eff. 6/1/2016.
Amended by 2014 Tenn. Acts, ch. 760, Secs.s 2, s 2 eff. 4/24/2014.
Acts 1992, ch. 529, § 8; 2002, ch. 856, § 7a; 2003 , ch. 87, § 3; 2004, ch. 800, § 2; 2009 , ch. 530, § 65.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1704 - Penalties and interest

(a)
Penalties and interest shall be assessed and collected by the commissioner of revenue on delinquent or deficient taxes in accordance with chapter 1 of this title.
(b)
At the time the department of revenue assesses the tax liability, including any applicable penalty and interest, the department shall notify the taxpayer in writing that the failure to cure the tax delinquency or deficiency prior to the renewal date of the license or registration may result in the appropriate licensing board or agency holding the taxpayer's application for renewal of the license or registration in abeyance.
(c)
For purposes of this section, "cure" means:
(1)
Payment in full of the tax delinquency or deficiency, including any accrued penalty and interest;
(2)
Entering into an agreement with the department to pay the tax liability in installments over an extended period, or other agreement acceptable to the department and the taxpayer; or
(3)
The abatement of the tax liability by the department as required by law.
(d)
The commissioner of revenue shall on a monthly basis compile and transmit to the appropriate licensing board or agency a list of taxpayers who are delinquent ninety (90) days or more from the due date of the tax and have either not pursued a remedy under §
67-1-1801
or remain liable for such tax at the conclusion of such remedy; provided, however, that such list shall not include any taxpayer who has made all installment payments due and payable under an agreement with the department to pay the tax liability in installments over an extended period. The appropriate licensing board or agency shall not process and shall hold in abeyance the application for renewal of the license or registration of any taxpayer appearing on the list.
(e)
Any taxpayer whose application for renewal of the license or registration is held in abeyance under subsection (d) may, upon curing the tax delinquency or deficiency as defined in subsection (c), obtain a tax clearance from the department. Upon receipt of the tax clearance, the appropriate licensing board or agency shall resume processing the taxpayer's application for the renewal of the license or registration in accordance with applicable rules and regulations.
(f)
The Supreme Court has established rules to suspend the license of an attorney who fails to pay the privilege tax. The Supreme Court is encouraged to establish additional rules, as the court may determine necessary, to further promote the timely payment of the tax by licensed attorneys.
Amended by 2014 Tenn. Acts, ch. 763,s 1, eff. 4/24/2014.
Acts 1992, ch. 529, § 8; 1999, ch. 267, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1705 - Tax not a regulatory fee

The taxes levied by this part shall not be construed to be a regulatory fee.
Acts 1992, ch. 529, § 8.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1706 - Additional tax

The taxes levied by this part are in addition to all other taxes and fees levied by law.
Acts 1992, ch. 529, § 8.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1707 - Rules and regulations

The commissioner of revenue is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this part.
Acts 1992, ch. 529, § 8.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1708 - Applicability

(a)
The privilege tax levied by this part upon the privilege of engaging in certain occupations requiring registration or a license do not apply to a person so registered or licensed, if the person is inactive or retired pursuant to the regulations of the appropriate licensing board.
(b)
Notwithstanding any provisions of this part to the contrary, any professional fee levied by this part upon persons licensed as real estate brokers shall be levied only upon such licensees who act as principal brokers pursuant to §
62-13-309
.
(c)
Notwithstanding any provision of this part or any other law to the contrary, the privilege tax levied by this part does not apply to any person who is in the armed forces of the United States, or is called into active military service of the United States, as defined in §
58-1-102
, from a reserve or national guard unit, for more than one hundred eighty (180) days during the three hundred sixty five (365) days prior to the due date of the tax set forth in §
67-4-1703(a)
.
Acts 1992, ch. 529, §§ 16, 17; 2002, ch. 856, § 7b; 2003, ch. 355, § 52; 2003, ch. 418, § 7; 2004, ch. 592, § 7; 2005, ch. 494, § 1; 2006, ch. 1019, § 49.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1709 - Liability for tax by certain individuals - Employer's option to remit

(a)
Each individual licensed or registered to engage in a vocation, profession, business, or occupation listed in §
67-4-1702
shall be liable for the tax. Any employer, including any governmental entity, may choose to remit the tax imposed by this part on behalf of persons subject to the tax who are employed by such employer.
(b)
State agencies, including without limitation the University of Tennessee and the state university and community college system, are authorized to pay the privilege tax levied in this part on behalf of full-time state employees who are subject to the tax and who use the certification in their job duties, if an appropriation for such purpose is made in the general appropriations act. The payment by a state department or agency is subject to approval by the department or agency head and to this part.
Amended by 2013 Tenn. Acts, ch. 454, s 18, eff. 5/16/2013.
Acts 1993, ch. 485, §§ 1, 2; 2003 , ch. 138, §§ 1, 2; 2003 , ch. 355, § 53; 2003 , ch. 418, § 8.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1710 - Exemption for medical practitioners issued a special volunteer license for practice at a free health clinic

A medical practitioner who has been issued a special volunteer license for practice at a free health clinic, as such terms are defined in title 63, chapter 1, part 2, shall be exempt from the tax imposed by this part.
Acts 2004, ch. 579, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1711 - Implementation of professional privilege tax incentive for participation in college savings plans

(a)
The department shall assist the board of trustees of the college savings trust fund program in the implementation a professional privilege tax incentive established under §
49-7-805(4)
that shall include, but not be limited to, college savings plan inserts in the department's professional privilege tax notifications, providing college savings plan incentives information with any website tax payment form, sending other notifications about college savings incentives by electronic means, and providing information about college savings incentives through any other web-based means.
(b)
For any insert included in the mailing of renewal notices that causes the total postal weight to be over one ounce (1 oz.) as permitted by the United States postal service, the board of trustees of the college savings trust fund program shall pay the increased cost of mailing.
Amended by 2017 Tenn. Acts, ch. 400, s 13, eff. 7/1/2017.
Added by 2014 Tenn. Acts, ch. 910, s 29, eff. 5/13/2014.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1712 - Notification regarding annual privilege tax

On or before May 1 of each year, the department shall notify each person subject to the annual privilege tax levied by this part of the amount owed, the due date, and any requirement for electronic filing or payment. The notification shall be in writing and may be sent by e-mail or United States mail. The appropriate licensing board or agency shall not be required to provide this or any similar notification.
Added by 2016 Tenn. Acts, ch. 1010,s 1, eff. 7/1/2016.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 17 - OCCUPATION TAX (§§ 67-4-1701 — 67-4-1713) › Section 67-4-1713

If the commissioner imposes an electronic filing or payment requirement on persons subject to the privilege tax levied by this part, then persons who are sixty-five (65) years of age or older may file the applicable document and submit payment in paper form. The commissioner may require that the paper filing or payment be accompanied by a manual handling fee in accordance with § 67-1-115.
Added by 2024 Tenn. Acts, ch. 672,s 1, eff. 4/11/2024.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 19 - RENTAL CAR TAX (§§ 67-4-1901 — 67-4-1908) › Section 67-4-1901 - Collection and remittance of surcharge or tax - Definition

(a)
Businesses engaged in the rental of motor vehicles shall collect and remit a three percent (3%) surcharge or tax on charges for the retail rental of any private passenger motor vehicle or a vehicle with a maximum gross weight rating classification of Class Four (4) or under as defined by §
55-4-113
or trailers as defined in §
55-1-105
for periods of thirty-one (31) days or less when the vehicle is delivered to the renter in this state. The surcharge or tax shall apply to the gross proceeds from the rental agreement, excluding any sales taxes imposed by chapter 6 of this title. The surcharge or tax as applied in this subsection (a) does not apply to entities or shared vehicle owners engaged in peer-to-peer car sharing or to any gross proceeds from peer-to-peer car sharing.
(b)
Any charges related to the rental, including gas, insurance, and other related charges shall be included in the gross proceeds subject to the surcharge or tax, whether or not set out in a separate contract. The surcharge or tax shall not be included in the tax base for purposes of taxes imposed by chapter 6 of this title.
(c)
As used in this part:
(1)
"Commissioner" means the commissioner of revenue;
(2)
"Peer-to-peer car sharing" means the authorized use of a vehicle by an individual other than the vehicle's owner through a peer-to-peer car sharing program;
(3)
"Peer-to-peer car sharing program" means a business platform that connects motor vehicle owners with drivers to enable the sharing of motor vehicles for financial consideration; and
(4)
"Shared vehicle owner" has the same meaning as defined in §
55-12-301
.
(d)
Notwithstanding Section 2 of chapter 325 of the Public Acts of 2001, on or after April 14, 2016, the department of revenue shall not be required to submit a report to the finance, ways and means committees of the house of representatives and the senate concerning the revenue effects of the amendments made to this section by chapter 325 of the Public Acts of 2001.
Amended by 2020 Tenn. Acts, ch. 796, Secs.s1, s2 eff. 7/15/2020.
Amended by 2016 Tenn. Acts, ch. 797, s 14, eff. 4/14/2016.
Acts 1993, ch. 437, § 1; 1998, ch. 967, § 1; 2001, ch. 325, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 19 - RENTAL CAR TAX (§§ 67-4-1901 — 67-4-1908) › Section 67-4-1902 - Filing of quarterly returns and remittances

Quarterly returns and remittances shall be filed by each business with the commissioner on or before the fifteenth day of the month following the close of the quarter, upon forms prescribed, prepared and furnished by the commissioner.
Acts 1993, ch. 437, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 19 - RENTAL CAR TAX (§§ 67-4-1901 — 67-4-1908) › Section 67-4-1903 - Credit against surcharge or tax

A credit shall be allowed against the surcharge or tax collected for county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents. The credit shall be calculated on an annual basis for all county wheel taxes, municipal fees and fees for registration, title, data processing and transaction and clerk's fees for issuance of documents paid for vehicles registered in Tennessee by the business.
Acts 1993, ch. 437, § 1; 1997, ch. 530, § 1; 1998, ch. 967, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 19 - RENTAL CAR TAX (§§ 67-4-1901 — 67-4-1908) › Section 67-4-1904 - Regulations

The commissioner shall promulgate those regulations necessary to implement this part.
Acts 1993, ch. 437, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 19 - RENTAL CAR TAX (§§ 67-4-1901 — 67-4-1908) › Section 67-4-1905 - Disposition of revenues

(a)
All revenue received by the commissioner from this surcharge or tax shall be deposited into the state general fund, except as provided in subsection (b).
(b)
In each fiscal year, one and one-half million dollars ($1,500,000) shall be allocated to the department of safety to be used exclusively to train, equip, and pay members of the Tennessee highway patrol.
Acts 1993, ch. 437, § 1; 1997, ch. 530, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 19 - RENTAL CAR TAX (§§ 67-4-1901 — 67-4-1908) › Section 67-4-1906 - Exemptions

This part does not apply to the rental of motor vehicles to a church, or the rental of motor vehicles to a nonprofit religious organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code (
26 U.S.C. § 501(c)(3)
) and is currently operating under it; provided, that the church or nonprofit religious organization holds a current certificate of sales or use tax exemption from the department of revenue pursuant to §
67-6-322
.
Acts 1994, ch. 835, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 20 - EXCISE TAX LAW OF 1999 (§§ 67-4-2001 — 67-4-2023) › Section 67-4-2001 - Short title

This part shall be known and may be cited as the "Excise Tax Law of 1999."
Acts 1999, ch. 406, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 20 - EXCISE TAX LAW OF 1999 (§§ 67-4-2001 — 67-4-2023) › Section 67-4-2002 - Tax for state purposes only

The tax imposed in this part is a state tax for state purposes only and no county, municipality or taxing district shall have power to levy any like tax.
Acts 1999, ch. 406, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 20 - EXCISE TAX LAW OF 1999 (§§ 67-4-2001 — 67-4-2023) › Section 67-4-2003 - Administration by department of revenue - Forms and reports

(a)
The supervision and collection of the tax imposed by this part is under the direction of the department of revenue, and such department has the authority and power to prescribe forms upon which entities liable for the tax imposed shall make reports of such facts and information as will enable the commissioner to ascertain the correctness of the amount reported and paid by such entities.
(b)
The commissioner may, within the commissioner's discretion, require any taxpayer to file with its Tennessee excise tax return, a copy of the federal tax forms filed with the internal revenue service for the same tax year.
(c)
All persons subject to the tax imposed by this part shall register with the department of revenue by completing and filing a registration information form prescribed by the department. Such form shall be filed with the department within sixty (60) days after July 1, 1999, or within fifteen (15) days after the date the person becomes subject to the tax, whichever date occurs last; provided, that persons registered under prior law, or who have filed a return under prior law, are not required to register for the tax imposed by this part.
Acts 1999, ch. 406, § 3.