Short title — Nature of tax
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Applied in 1 court decision — leading case Colemill Enterprises, Inc. v. Huddleston (1998)
Most recently applied in Colemill Enterprises, Inc. v. Huddleston (March 1998)
Acts 1963, ch. 329, §§ 1, 8; T.C.A., §§ 67-3049, 67-3056.
(1) This part shall be known and may be cited as the “1963 Local Option Revenue Act.”
(2) 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.
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.