Chapter

Part 32 Local Tax Surcharge

Tenn. Code Ann. § 67-4-101— Privileges taxable — License required
Tenn. Code Ann. § 67-4-102— Exemptions from privilege taxes
Tenn. Code Ann. § 67-4-103— Collection of privilege taxes by county clerk
Tenn. Code Ann. § 67-4-104— Issuance of license
Tenn. Code Ann. § 67-4-105— Application for license
Tenn. Code Ann. § 67-4-106— Partnership license
Tenn. Code Ann. § 67-4-107— Transfer of license
Tenn. Code Ann. § 67-4-108— Reporting persons liable for tax
Tenn. Code Ann. § 67-4-109— Action by county against business in violation
Tenn. Code Ann. § 67-4-110— Action by commissioner against business in violation
Tenn. Code Ann. § 67-4-111— Collection from itinerant business
Tenn. Code Ann. § 67-4-112— Actions on license bonds
Tenn. Code Ann. § 67-4-113— Rules and regulations — Military personnel
Tenn. Code Ann. § 67-4-114— Credit for beer or ale rendered unsalable as a result of flooding
Tenn. Code Ann. § 67-4-201— Definitions — Applicability
Tenn. Code Ann. § 67-4-202— Engaging in business without compliance a public nuisance
Tenn. Code Ann. § 67-4-203— Administration by commissioner
Tenn. Code Ann. § 67-4-204— Tax additional to other privilege taxes
Tenn. Code Ann. § 67-4-205— [Repealed.]
Tenn. Code Ann. § 67-4-206— Payment — Penalty and interest
Tenn. Code Ann. § 67-4-207— [Repealed.]
Tenn. Code Ann. § 67-4-208— Liability of transferees and fiduciaries
Tenn. Code Ann. § 67-4-209— Tax collection by clerks
Tenn. Code Ann. § 67-4-210— Duty to collect taxes
Tenn. Code Ann. § 67-4-211— Failure of collector to enforce law — Penalty
Tenn. Code Ann. § 67-4-212— Collection of taxes by commissioner
Tenn. Code Ann. § 67-4-213— Records and reports
Tenn. Code Ann. § 67-4-214— [Repealed.]
Tenn. Code Ann. § 67-4-215— Distress warrants
Tenn. Code Ann. § 67-4-216— Injunctions
Tenn. Code Ann. § 67-4-217— Contracts by unlicensed persons
Tenn. Code Ann. § 67-4-218— [Repealed.]
Tenn. Code Ann. § 67-4-219— [Repealed.]
Tenn. Code Ann. § 67-4-220— Miscellaneous violations — Penalties
Tenn. Code Ann. § 67-4-301— Part definitions
Tenn. Code Ann. § 67-4-302— Reports
Tenn. Code Ann. § 67-4-303— [Repealed.]
Tenn. Code Ann. § 67-4-304— Liability for ad valorem taxes retained
Tenn. Code Ann. § 67-4-305— Credits for franchise and excise taxes
Tenn. Code Ann. § 67-4-306— Period covered by tax — Refund
Tenn. Code Ann. § 67-4-307— [Repealed.]
Tenn. Code Ann. § 67-4-308— Quarterly payments
Tenn. Code Ann. § 67-4-309— Liability of person engaged in business less than one year
Tenn. Code Ann. § 67-4-310— Transfer of vending machine business
Tenn. Code Ann. § 67-4-311— Obtaining evidence
Tenn. Code Ann. § 67-4-312— [Repealed.]
Tenn. Code Ann. § 67-4-401— Generally
Tenn. Code Ann. § 67-4-402— Bottlers and manufacturers of soft drinks. [Contingent repeal date. See subdivision (b)(2).]
Tenn. Code Ann. § 67-4-403— [Repealed.]
Tenn. Code Ann. § 67-4-404— [Repealed.]
Tenn. Code Ann. § 67-4-405— Gas, water and electric companies
Tenn. Code Ann. § 67-4-406— Miscellaneous public utilities
Tenn. Code Ann. § 67-4-407— [Repealed.]
Tenn. Code Ann. § 67-4-408— [Repealed.]
Tenn. Code Ann. § 67-4-409— Recordation tax
Tenn. Code Ann. § 67-4-410— Establishments selling mixed drinks or setups
Tenn. Code Ann. § 67-4-411— Marriage licenses — Funding for family violence shelter and services
Tenn. Code Ann. § 67-4-412— [Repealed.]
Tenn. Code Ann. § 67-4-501— Taxable privilege, generally
Tenn. Code Ann. § 67-4-502— Authorization to levy privilege tax
Tenn. Code Ann. § 67-4-503— Multiple taxation of same privilege
Tenn. Code Ann. § 67-4-504— Authority to levy and impose private act privilege taxes in municipality with two premier type tourist resort municipalities in the same county
Tenn. Code Ann. § 67-4-505— Marriage licenses
Tenn. Code Ann. § 67-4-506— Vending machines benefiting charities
Tenn. Code Ann. § 67-4-507— [Repealed.]
Tenn. Code Ann. § 67-4-601— Rights of local governments preserved — Amount of tax — Liability — Application — Scott County pilot project — Substance abuse prevention programs — Facilities
Tenn. Code Ann. § 67-4-602— Tax imposed
Tenn. Code Ann. § 67-4-603— Collection
Tenn. Code Ann. § 67-4-604— Courts to which tax applies
Tenn. Code Ann. § 67-4-605— Liability of clerks for uncollected taxes
Tenn. Code Ann. § 67-4-606— Apportionment of revenue
Tenn. Code Ann. § 67-4-701— Short title — Nature of tax — Legislative intent
Tenn. Code Ann. § 67-4-702— Part definitions
Tenn. Code Ann. § 67-4-703— Authority of commissioner — Rights and remedies of persons subject to taxes — Discretion of commissioner to transition administration of part from local to state level
Tenn. Code Ann. § 67-4-704— Levy of state sales tax for privilege of making sales by engaging in any vocation, occupation, business or business activity — Tax on receipts from sales by direct-to-home satellite television programming services exempt
Tenn. Code Ann. § 67-4-705— Levy of local privilege tax for making sales by engaging in any vocation, occupation, business or business activity — Election to continue imposition of tax — Levy of tax by ordinance — Tax on receipts from sales by direct-to-home satellite television programming services exempt
Tenn. Code Ann. § 67-4-706— Registration of persons subject to taxes for purposes of filing returns and paying taxes — Designation of entity responsible for registrations
Tenn. Code Ann. § 67-4-707— Bond for certain foreign businesses
Tenn. Code Ann. § 67-4-708— Classifications
Tenn. Code Ann. § 67-4-709— Tax rates
Tenn. Code Ann. § 67-4-710— Fees for the exercise of privileges of antique malls, flea markets, craft shows, antique shows, gun shows, auto shows and transient vendors
Tenn. Code Ann. § 67-4-711— Deductions
Tenn. Code Ann. § 67-4-712— Exemptions
Tenn. Code Ann. § 67-4-713— Credits
Tenn. Code Ann. § 67-4-714— Inactive or terminated taxable entities not relieved from filing a return and paying business tax
Tenn. Code Ann. § 67-4-715— When taxes due and payable — Transmission of returns — Due dates of returns — Consolidating taxes
Tenn. Code Ann. § 67-4-716— Applicability of parts of chapter 1 of this title
Tenn. Code Ann. § 67-4-717— State and local privilege tax imposition for persons with a substantial nexus in the state and engaged in any vocation, occupation, business or business activity — Distributing state and local business tax
Tenn. Code Ann. § 67-4-718— Extension of time for filing or payment
Tenn. Code Ann. § 67-4-719— Authority of commissioner to enter contract for collection of delinquent taxes
Tenn. Code Ann. § 67-4-720— [Repealed. ]
Tenn. Code Ann. § 67-4-721— Settlement upon selling or quitting business
Tenn. Code Ann. § 67-4-722— Taxpayer's records
Tenn. Code Ann. § 67-4-723— License — Issuance and renewal — Duty to exhibit license — Use of collected funds
Tenn. Code Ann. § 67-4-724— Distribution of taxes — Retention by state in general fund of taxes, interest and penalties assessed due to audit
Tenn. Code Ann. § 67-4-725— [Repealed.]
Tenn. Code Ann. § 67-4-726— [Repealed.]
Tenn. Code Ann. § 67-4-727— Municipal airports outside municipal boundaries
Tenn. Code Ann. § 67-4-728— Fee or tax on beer
Tenn. Code Ann. § 67-4-729— Traveling photographers
Tenn. Code Ann. § 67-4-730— Property management companies
Tenn. Code Ann. § 67-4-801— Power to levy tax
Tenn. Code Ann. § 67-4-802— Supervision and collection of tax — Forms
Tenn. Code Ann. § 67-4-803— Amount of tax
Tenn. Code Ann. § 67-4-804— Additional tax imposed — Continuation of previous bond
Tenn. Code Ann. § 67-4-805— Effect of nonpayment on validity and issuance of bond
Tenn. Code Ann. § 67-4-806— Duty of bail bondsman to collect tax — Disposition of collections
Tenn. Code Ann. § 67-4-807— [Repealed.]
Tenn. Code Ann. § 67-4-808— [Repealed.]
Tenn. Code Ann. § 67-4-809— [Repealed.]
Tenn. Code Ann. § 67-4-810— [Repealed.]
Tenn. Code Ann. § 67-4-811— [Repealed.]
Tenn. Code Ann. § 67-4-812— [Repealed.]
Tenn. Code Ann. § 67-4-813— [Repealed.]
Tenn. Code Ann. § 67-4-814— [Repealed.]
Tenn. Code Ann. § 67-4-815— [Repealed.]
Tenn. Code Ann. § 67-4-816— [Repealed.]
Tenn. Code Ann. § 67-4-817— [Repealed.]
Tenn. Code Ann. § 67-4-818— [Repealed.]
Tenn. Code Ann. § 67-4-819— [Repealed.]
Tenn. Code Ann. § 67-4-820— [Repealed.]
Tenn. Code Ann. § 67-4-821— [Repealed.]
Tenn. Code Ann. § 67-4-822— [Repealed.]
Tenn. Code Ann. § 67-4-901— Short title
Tenn. Code Ann. § 67-4-902— Part definitions
Tenn. Code Ann. § 67-4-903— Tax on adjusted revenues of fantasy sports contest
Tenn. Code Ann. § 67-4-904— Payment of tax
Tenn. Code Ann. § 67-4-905— Distribution of taxes
Tenn. Code Ann. § 67-4-1001— Part definitions
Tenn. Code Ann. § 67-4-1002— Tax imposed
Tenn. Code Ann. § 67-4-1003— Tax levied on consumer
Tenn. Code Ann. § 67-4-1004— Rate on cigarettes — Enforcement and administration fee — Expired tax stamps
Tenn. Code Ann. § 67-4-1005— Rate on other tobacco products
Tenn. Code Ann. § 67-4-1006— Sale of stamps — Agents
Tenn. Code Ann. § 67-4-1007— Counterfeiting and misuse of stamps
Tenn. Code Ann. § 67-4-1008— Refunds for unused stamps
Tenn. Code Ann. § 67-4-1009— Distributors or dealers — Compensation
Tenn. Code Ann. § 67-4-1010— Administration by department and commissioner
Tenn. Code Ann. § 67-4-1011— Records and reports
Tenn. Code Ann. § 67-4-1012— Distributors and dealers — Inspection of premises and records
Tenn. Code Ann. § 67-4-1013— Search warrants
Tenn. Code Ann. § 67-4-1014— Enforcement officers
Tenn. Code Ann. § 67-4-1015— Licenses — Penalties for unlicensed operation
Tenn. Code Ann. § 67-4-1016— License revocation or suspension
Tenn. Code Ann. § 67-4-1017— License proceedings — Witnesses
Tenn. Code Ann. § 67-4-1018— License proceedings — Costs
Tenn. Code Ann. § 67-4-1019— Unstamped tobacco products — Confiscation — Exceptions
Tenn. Code Ann. § 67-4-1020— Property deemed contraband — Seizure
Tenn. Code Ann. § 67-4-1021— Contraband — Procedure after seizure
Tenn. Code Ann. § 67-4-1022— Drop shipments — Procedure
Tenn. Code Ann. § 67-4-1023— Liability for undelivered goods
Tenn. Code Ann. § 67-4-1024— Violations — Criminal penalties
Tenn. Code Ann. § 67-4-1025— Distribution of revenue
Tenn. Code Ann. § 67-4-1026— Packaging to comply with federal laws and regulations
Tenn. Code Ann. § 67-4-1027— Request for information about cigarette units — Penalty for noncompliance
Tenn. Code Ann. § 67-4-1028— Disclosure of information relevant to enforcement of Tobacco Manufacturer's Escrow Fund Act
Tenn. Code Ann. § 67-4-1029— Delivery sales of cigarettes — Enforcement
Tenn. Code Ann. § 67-4-1030— Refund of eligible bad debt credit
Tenn. Code Ann. § 67-4-1031— Reconciliation of tax on cigarettes produced by cigarette rolling machines
Tenn. Code Ann. § 67-4-1032— Cigarette rolling machine operators
Tenn. Code Ann. § 67-4-1033— Required notice to prospective purchaser, lessor or user of cigarette rolling machine
Tenn. Code Ann. § 67-4-1101— Part definitions
Tenn. Code Ann. § 67-4-1102— Taxable privilege
Tenn. Code Ann. § 67-4-1103— Tax supplementary
Tenn. Code Ann. § 67-4-1104— Administration by department of revenue
Tenn. Code Ann. § 67-4-1105— Tax rate
Tenn. Code Ann. § 67-4-1106— Tax return and payment
Tenn. Code Ann. § 67-4-1107— Delinquency or other violations — Penalties
Tenn. Code Ann. § 67-4-1108— Distribution of revenue
Tenn. Code Ann. § 67-4-1201— Part definitions
Tenn. Code Ann. § 67-4-1202— Entry tax authorized for customers admitted to adult performance business. [Effective until July 1, 2021.]
Tenn. Code Ann. § 67-4-1301— — 67-4-1306. [Transferred.]
Tenn. Code Ann. § 67-4-1401— Part definitions. [Effective until January 1, 2021. See version effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1401.1— Part definitions. [Effective January 1, 2021. See version effective until January 1, 2021.]
Tenn. Code Ann. § 67-4-1402— Levy of tax authorized — Delinquent notice by publication
Tenn. Code Ann. § 67-4-1403— Disposition of proceeds
Tenn. Code Ann. § 67-4-1404— Collection — Refund
Tenn. Code Ann. § 67-4-1405— Remittance of tax. [Effective until January 1, 2021. See version effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1405.1— Remittance of tax. [Effective January 1, 2021. See version effective until January 1, 2021.]
Tenn. Code Ann. § 67-4-1406— Monthly tax return — Annual audit
Tenn. Code Ann. § 67-4-1407— No advertising of rebates
Tenn. Code Ann. § 67-4-1408— Delinquent taxes — Interest and penalty
Tenn. Code Ann. § 67-4-1409— Records — Inspection
Tenn. Code Ann. § 67-4-1410— Administration and enforcement — Remedies of taxpayers
Tenn. Code Ann. § 67-4-1411— Deposit of funds
Tenn. Code Ann. § 67-4-1412— Delinquent tax notice by publication
Tenn. Code Ann. § 67-4-1413— Collection and remittance of tax on short-term rental unit. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1414— — 67-4-1424. [Reserved.]
Tenn. Code Ann. § 67-4-1425— Limitations on levy of tax
Tenn. Code Ann. § 67-4-1501— Part definitions. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1502— Registration of short-term rental unit marketplace — Collection and remittance of tax. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1503— Collection and remittance of tax — Monthly report and remittance — Audits — Confidentiality of information. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1504— Prohibited advertising and statements relating to tax. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1505— Applicable administrative and enforcements provisions. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1506— Monthly distribution of collected taxes — Deduction of administrative fee. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1507— Promulgation of rules. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1508— Inapplicability of part — Applicability of section. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1509— Report on tax rate imposed by local government. [Effective January 1, 2021.]
Tenn. Code Ann. § 67-4-1601— Administration and collection
Tenn. Code Ann. § 67-4-1602— Part definitions
Tenn. Code Ann. § 67-4-1603— Amount of fee — Tires sold for delivery outside of Tennessee
Tenn. Code Ann. § 67-4-1604— Special disposal fee or surcharge — Imposition by counties prohibited — Applicable fees and surcharges
Tenn. Code Ann. § 67-4-1605— Retail sale of new tires — Registration
Tenn. Code Ann. § 67-4-1606— Fee payable for quarterly periods — Quarterly returns — Fee credits — Failure to file return and/or pay fee
Tenn. Code Ann. § 67-4-1607— Fee credit for returned tires
Tenn. Code Ann. § 67-4-1608— New tires for resale — Use and consumption by dealer
Tenn. Code Ann. § 67-4-1609— Motor vehicle leasing companies
Tenn. Code Ann. § 67-4-1610— Fee deduction — Amount
Tenn. Code Ann. § 67-4-1611— Severability
Tenn. Code Ann. § 67-4-1612— Rules
Tenn. Code Ann. § 67-4-1701— Privilege tax established — Collection
Tenn. Code Ann. § 67-4-1702— Occupations subject to tax
Tenn. Code Ann. § 67-4-1703— Amount of tax — When due and payable
Tenn. Code Ann. § 67-4-1704— Penalties and interest
Tenn. Code Ann. § 67-4-1705— Tax not a regulatory fee
Tenn. Code Ann. § 67-4-1706— Additional tax
Tenn. Code Ann. § 67-4-1707— Rules and regulations
Tenn. Code Ann. § 67-4-1708— Applicability
Tenn. Code Ann. § 67-4-1709— Liability for tax by certain individuals — Employer's option to remit
Tenn. Code Ann. § 67-4-1710— Exemption for medical practitioners issued a special volunteer license for practice at a free health clinic
Tenn. Code Ann. § 67-4-1711— Implementation of professional privilege tax incentive for participation in college savings plans
Tenn. Code Ann. § 67-4-1712— Notification regarding annual privilege tax
Tenn. Code Ann. § 67-4-1801— — 67-4-1817. [Expired.]
Tenn. Code Ann. § 67-4-1901— Collection and remittance of surcharge or tax — Definition
Tenn. Code Ann. § 67-4-1902— Filing of quarterly returns and remittances
Tenn. Code Ann. § 67-4-1903— Credit against surcharge or tax
Tenn. Code Ann. § 67-4-1904— Regulations
Tenn. Code Ann. § 67-4-1905— Disposition of revenues
Tenn. Code Ann. § 67-4-1906— Exemptions
Tenn. Code Ann. § 67-4-1907— Local tax
Tenn. Code Ann. § 67-4-1908— Local tax for the convention center fund
Tenn. Code Ann. § 67-4-2001— Short title
Tenn. Code Ann. § 67-4-2002— Tax for state purposes only
Tenn. Code Ann. § 67-4-2003— Administration by department of revenue — Forms and reports
Tenn. Code Ann. § 67-4-2004— Parts 20 and 21 definitions
Tenn. Code Ann. § 67-4-2005— Doing business in state is taxable privilege
Tenn. Code Ann. § 67-4-2006— “Net earnings” and “net loss” defined
Tenn. Code Ann. § 67-4-2007— Tax imposed
Tenn. Code Ann. § 67-4-2008— Exemptions
Tenn. Code Ann. § 67-4-2009— Credits
Tenn. Code Ann. § 67-4-2010— Taxation of persons doing business outside state
Tenn. Code Ann. § 67-4-2011— Allocation of earnings
Tenn. Code Ann. § 67-4-2012— Apportionment formula
Tenn. Code Ann. § 67-4-2013— Apportionment — Special provisions
Tenn. Code Ann. § 67-4-2014— Variances from standard apportionment formula — Notice of discontinuation — Hospital companies
Tenn. Code Ann. § 67-4-2015— Filing of returns — Payment of tax — Penalty
Tenn. Code Ann. § 67-4-2016— Collection — Dissolved entities
Tenn. Code Ann. § 67-4-2017— Taxation of banks and financial institution unitary businesses
Tenn. Code Ann. § 67-4-2018— Criteria for job tax credit
Tenn. Code Ann. § 67-4-2019— Exemption for distributions to publicly traded real estate investment trust (public REIT)
Tenn. Code Ann. § 67-4-2020— Taxes collected from loan and related companies
Tenn. Code Ann. § 67-4-2021— Taxes collected from investment companies
Tenn. Code Ann. § 67-4-2022— Taxes collected from cemetery companies
Tenn. Code Ann. § 67-4-2023— Election for application of section by taxpayer meeting gross sales threshold and receipts factor threshold — Total amount derived from certified distribution sales to be excluded from numerator of receipts factor — Payment of excise tax on amount excluded from numerator
Tenn. Code Ann. § 67-4-2101— Short title
Tenn. Code Ann. § 67-4-2102— Tax for state purposes only
Tenn. Code Ann. § 67-4-2103— Corporations subject to tax — Exemptions
Tenn. Code Ann. § 67-4-2104— Doing business in Tennessee a taxable privilege
Tenn. Code Ann. § 67-4-2105— Persons doing business in state and having substantial nexus in state subject to tax
Tenn. Code Ann. § 67-4-2106— Rate of tax
Tenn. Code Ann. § 67-4-2107— Tax diminished by operating deficits or business losses deemed impairment of capital
Tenn. Code Ann. § 67-4-2108— Value of tangible property as minimum tax base — Exempt property
Tenn. Code Ann. § 67-4-2109— Credit for gross premiums tax and job tax
Tenn. Code Ann. § 67-4-2110— Apportionment for persons doing business outside state
Tenn. Code Ann. § 67-4-2111— Apportionment of net worth
Tenn. Code Ann. § 67-4-2112— Variances from standard apportionment formula — Notice of discontinuation — Hospital companies
Tenn. Code Ann. § 67-4-2113— Where principal business of taxpayer is that of a common carrier of persons or property for hire or of an insurance company — Apportionment of net worth
Tenn. Code Ann. § 67-4-2114— Annual return — Contents — Financial unitary businesses
Tenn. Code Ann. § 67-4-2115— Filing of return
Tenn. Code Ann. § 67-4-2116— Failure to file tax return — Revocation of charter or certificate — Reinstatement
Tenn. Code Ann. § 67-4-2117— Collection — Dissolved entities
Tenn. Code Ann. § 67-4-2118— Apportionment — Financial institutions
Tenn. Code Ann. § 67-4-2119— Minimum franchise tax
Tenn. Code Ann. § 67-4-2120— Distribution of tax revenues
Tenn. Code Ann. § 67-4-2121— Tax imposed on manufacturer
Tenn. Code Ann. § 67-4-2201— Short title
Tenn. Code Ann. § 67-4-2202— Tax imposed — Supervision and collection — Rules and regulations
Tenn. Code Ann. § 67-4-2203— Part definitions
Tenn. Code Ann. § 67-4-2204— Levy of annual license tax — Issuance of certificate — Six-month license — Display of license — Refund or credit — Duplicate license — Nontransferable — Application for renewal — Denial — Penalties
Tenn. Code Ann. § 67-4-2205— Machine tax — Sticker
Tenn. Code Ann. § 67-4-2206— Penalties
Tenn. Code Ann. § 67-4-2207— Construction
Tenn. Code Ann. § 67-4-2301— Short title. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2302— User privilege tax generally. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2303— Tax on water and energy fuels — Exemptions. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2304— Tax on energy purchased from an energy resource recovery facility. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2305— Tax on tangible personal property sold to common carriers for use outside the state. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2306— Exemption for articles of tangible personal property imported for export or produced for export. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2307— Exemption for certain property and services. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2401— Tax on video programming service. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2402— Tax on satellite television service. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2403— Collection of tax — Notice to customers. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2404— When taxes due and payable. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2405— Administration and enforcement. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2406— Failure to file — Assessment. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2407— Maintenance of records. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2408— Exemptions. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2409— Exemption for video programming services or direct-to-home satellite services sold for resale — “For resale” defined. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2410— Credit for bad debts arising from sale. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2501— Tax on dyed diesel fuel. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2502— Collection of tax — Notice to customers. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2503— Exemptions. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2504— When taxes due and payable. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2505— Administration and enforcement. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2506— Failure to file — Assessments. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2507— Maintenance of records. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2508— Credit for bad debts arising from sale. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2601— Part definitions
Tenn. Code Ann. § 67-4-2602— Certification by tobacco product manufacturer as to compliance — Directory listing certified manufacturers and brand families — Unlawful practices
Tenn. Code Ann. § 67-4-2603— Registered agent necessary for listing of non-resident or non-participating manufacturer
Tenn. Code Ann. § 67-4-2604— Submission of information
Tenn. Code Ann. § 67-4-2605— Additional penalties
Tenn. Code Ann. § 67-4-2606— Determination to list or to remove from list — Compliance — Promulgation of regulations — Enforcement — Violation — Conflicts of laws
Tenn. Code Ann. § 67-4-2607— Admissibility into evidence of licensed cigarette distributor reports filed with the department of revenue
Tenn. Code Ann. § 67-4-2608— Inspections, audits and investigations
Tenn. Code Ann. § 67-4-2609— Authority to execute search warrants for purposes of enforcing part
Tenn. Code Ann. § 67-4-2610— Persons enforcing part have power and authority of police officers — Concurrent authority of highway patrol — Authority to be armed
Tenn. Code Ann. § 67-4-2701— Privilege tax on gross charge for aviation fuel — “Gross charge” defined. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2702— Collection — Notice to customer regarding payment of tax — Payment by purchaser — Transactional tax. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2703— Payment of tax. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2704— Administration and enforcement — Rules and regulations — Examination of books and records. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2705— Determination of tax liability — Assessments. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2706— Duty to keep and preserve records. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2707— Deposits to transportation equity fund. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2708— Exemption for aviation fuel sold for resale — Proof. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2709— Additional exemptions. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2710— Exemption for products sold to or used by commercial air carriers for international flights. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2711— Liability of commercial air carrier for tax — “Commercial air carrier” defined. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2712— Taxes collected in another state. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-4-2801— Purpose
Tenn. Code Ann. § 67-4-2802— Part definitions
Tenn. Code Ann. § 67-4-2803— Excise tax rates — Methods of measuring quantities
Tenn. Code Ann. § 67-4-2804— Exemptions
Tenn. Code Ann. § 67-4-2805— Issuance of stamps to indicate payment of tax — Report of seizure of unauthorized substances
Tenn. Code Ann. § 67-4-2806— Payment of tax
Tenn. Code Ann. § 67-4-2807— Assessment of tax, penalties and interest — Notice — Collection
Tenn. Code Ann. § 67-4-2808— Confidentiality — Immunity — Statistics
Tenn. Code Ann. § 67-4-2809— Unauthorized substances tax account — Remittance of tax once unencumbered — Application of proceeds of tax
Tenn. Code Ann. § 67-4-2810— Construction
Tenn. Code Ann. § 67-4-2811— Rules and regulations
Tenn. Code Ann. § 67-4-2901— Short title
Tenn. Code Ann. § 67-4-2902— Purpose of part
Tenn. Code Ann. § 67-4-2903— Part definitions
Tenn. Code Ann. § 67-4-2904— Residential development declared to be a locally taxable privilege
Tenn. Code Ann. § 67-4-2905— Adoption of administrative guidelines, procedures, regulations and forms
Tenn. Code Ann. § 67-4-2906— Application
Tenn. Code Ann. § 67-4-2907— Criteria for levying tax
Tenn. Code Ann. § 67-4-2908— Tax based on the floor area of residential development
Tenn. Code Ann. § 67-4-2909— Adoption of capital improvement program required
Tenn. Code Ann. § 67-4-2910— Collection of tax
Tenn. Code Ann. § 67-4-2911— Remittance of taxes collected
Tenn. Code Ann. § 67-4-2912— Administrative procedure for review of tax decisions — Judicial review
Tenn. Code Ann. § 67-4-2913— Preemption
Tenn. Code Ann. § 67-4-3001— Short title — Legislative intent
Tenn. Code Ann. § 67-4-3002— Part definitions
Tenn. Code Ann. § 67-4-3003— Privilege tax on sales in business activity in a qualified public use facility and in tourism development zones — Ordinance authorizing privilege tax — Petition by voters calling for election — Election — Duration of tax
Tenn. Code Ann. § 67-4-3004— Tourism development zone business tax
Tenn. Code Ann. § 67-4-3005— Revenues — The qualified public use facility development fund — Deficit and surplus revenue
Tenn. Code Ann. § 67-4-3006— Registration with tax collector
Tenn. Code Ann. § 67-4-3007— Filing of monthly returns and remittances — Delinquency — Interest and penalties — Rules and regulations
Tenn. Code Ann. § 67-4-3008— Taxpayer license
Tenn. Code Ann. § 67-4-3009— Applicability
Tenn. Code Ann. § 67-4-3101— Obligation to make in lieu of tax payments on certain wholesale electric current
Tenn. Code Ann. § 67-4-3201— Part definitions
Tenn. Code Ann. § 67-4-3202— Local option transit surcharge
Tenn. Code Ann. § 67-4-3203— Collection and administration
Tenn. Code Ann. § 67-4-3204— Local option sales and use tax
Tenn. Code Ann. § 67-4-3205— Use of surcharge revenue
Tenn. Code Ann. § 67-4-3206— Adoption of transit improvement programs