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Tenn. Code Ann. § 67-6-201

Taxable privilege declared. [Effective until July 1, 2021. See the version effective on July 1, 2021.]

Known as the Retailers' Sales Tax Act

The act spans §§ 67–67 (222 sections).

Applied in 10 court decisions — leading case CAO Holdings, Inc. v. Trost (2010)

Most recently applied in 969 F. Supp. 2d 892 - Illinois Central Railroad v. Tennessee Department of Revenue (August 2013)

Acts 1947, ch. 3, § 3; C

How often courts cite this section

199120002010201320
citing decisions per year

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.

It is declared to be the legislative intent that every person is exercising a taxable privilege who:

(1) Engages in the business of selling tangible personal property at retail in this state;

(2) Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof;

(3) Is the recipient of any of the things or services taxable under this chapter;

(4) Rents or furnishes any of the things or services taxable under this chapter;

(5) Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter;

(6) Leases or rents such property, either as lessor or lessee, within this state;

(7) Charges admission, dues or fees taxable under this chapter;

(8) Sells space under this chapter;

(9) Charges a fee for subscription to, access to or use of television services provided by a video programming service provider;

(10) Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or

(11) Acts as a marketplace facilitator as defined in § 67-6-102.

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.