This chapter shall be known and may be cited as the “Retailers' Sales Tax Act,” and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.
Tenn. Code Ann. § 67-6-101
Short title — Nature of tax
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Applied in 6 court decisions — leading case Cape Fear Paging Co. v. Huddleston (1996)
Most recently applied in 969 F. Supp. 2d 892 - Illinois Central Railroad v. Tennessee Department of Revenue (August 2013)
Acts 1947, ch. 3, §§ 1, 3; C
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.