Chapter 4 - Privilege and Excise Taxes
- Part 1 - Collection and Licenses Generally
- 67-4-101 - Privileges taxable License required.
- 67-4-102 - Exemptions from privilege taxes.
- 67-4-103 - Collection of privilege taxes by county clerk.
- 67-4-104 - Issuance of license.
- 67-4-105 - Application for license.
- 67-4-106 - Partnership license.
- 67-4-107 - Transfer of license.
- 67-4-108 - Reporting persons liable for tax.
- 67-4-109 - Action by county against business in violation.
- 67-4-110 - Action by commissioner against business in violation.
- 67-4-111 - Collection from itinerant business.
- 67-4-112 - Actions on license bonds.
- 67-4-113 - Rules and regulations Military personnel.
- Part 2 - General Revenue LawGeneral Provisions
- 67-4-201 - Definitions Applicability.
- 67-4-202 - Engaging in business without compliance a public nuisance.
- 67-4-203 - Administration by commissioner.
- 67-4-204 - Tax additional to other privilege taxes.
- 67-4-205 - [Repealed.]
- 67-4-206 - Payment Penalty and interest.
- 67-4-207 - [Repealed.]
- 67-4-208 - Liability of transferees and fiduciaries.
- 67-4-209 - Tax collection by clerks.
- 67-4-210 - Duty to collect taxes.
- 67-4-211 - Failure of collector to enforce law Penalty.
- 67-4-212 - Collection of taxes by commissioner.
- 67-4-213 - Records and reports.
- 67-4-214 - [Repealed.]
- 67-4-215 - Distress warrants.
- 67-4-216 - Injunctions.
- 67-4-217 - Contracts by unlicensed persons.
- 67-4-218 - , 67-4-219. [Repealed.]
- 67-4-220 - Miscellaneous violations Penalties.
- Part 3 - General Revenue LawAdministration of Gross Receipts Taxes
- 67-4-301 - Part definitions.
- 67-4-302 - Reports.
- 67-4-303 - [Repealed.]
- 67-4-304 - Liability for ad valorem taxes retained.
- 67-4-305 - Credits for franchise and excise taxes.
- 67-4-306 - Period covered by tax Refund.
- 67-4-307 - [Repealed.]
- 67-4-308 - Quarterly payments.
- 67-4-309 - Liability of person engaged in business less than one year.
- 67-4-310 - Transfer of vending machine business.
- 67-4-311 - Obtaining evidence.
- 67-4-312 - [Repealed.]
- Part 4 - General Revenue LawPrivileges Taxable by State Only
- 67-4-401 - Generally.
- 67-4-402 - Bottlers and manufacturers of soft drinks. [Expires June 30, 2010. See the Compiler's Notes]
- 67-4-403 - , 67-4-404. [Repealed.]
- 67-4-405 - Gas, water and electric companies.
- 67-4-406 - Miscellaneous public utilities.
- 67-4-407 - [Repealed.]
- 67-4-408 - [Repealed.]
- 67-4-409 - Recordation tax. [Amended effective until June 30, 2010. See the Compiler
- 67-4-410 - Establishments selling mixed drinks or setups.
- 67-4-411 - Marriage licenses Funding for family violence shelter and services.
- 67-4-412 - [Repealed.]
- Part 5 - General Revenue LawPrivileges Taxable by State and Local Governments
- Part 6 - General Revenue LawLitigation Tax
- Part 7 - Business Tax
- 67-4-701 - Short title Nature of tax Legislative intent.
- 67-4-702 - Part definitions.
- 67-4-703 - Authority of commissioner
- 67-4-704 - Levy of local privilege tax.
- 67-4-705 - Businesses declared privileges taxable by state.
- 67-4-706 - Registration of business with collector Designation of collector.
- 67-4-707 - Bond for certain foreign businesses.
- 67-4-708 - Classifications.
- 67-4-709 - Tax rates.
- 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.
- 67-4-711 - Deductions.
- 67-4-712 - Exemptions.
- 67-4-713 - Credits.
- 67-4-714 - Inactive or terminated taxable entities not relieved from filing a return and paying business tax.
- 67-4-715 - When taxes due and payable Transmission of returns Due dates of returns Consolidating taxes.
- 67-4-716 - Applicability of parts of chapter 1 of this title.
- 67-4-717 - [Repealed.]
- 67-4-718 - Extension of time for filing or payment.
- 67-4-719 - Authority of commissioner to enter contract for collection of delinquent taxes.
- 67-4-720 - [Repealed. ]
- 67-4-721 - Settlement upon selling or quitting business.
- 67-4-722 - Taxpayer's records.
- 67-4-723 - License Issuance and renewal Duty to exhibit license.
- 67-4-724 - Distribution of taxes Retention by state in general fund of taxes, interest and penalties assessed due to audit.
- 67-4-725 - Disposition of state revenue.
- 67-4-726 - [Repealed.]
- 67-4-727 - Municipal airports outside municipal boundaries.
- 67-4-728 - Fee or tax on beer.
- 67-4-729 - Traveling photographers.
- 67-4-730 - Property management companies.
- Part 8 - Bail Bond Tax
- 67-4-801 - Power to levy tax.
- 67-4-802 - Supervision and collection of tax Forms.
- 67-4-803 - Amount of tax.
- 67-4-804 - Additional tax imposed Continuation of previous bond.
- 67-4-805 - Effect of nonpayment on validity and issuance of bond.
- 67-4-806 - Duty of bail bondsman to collect tax Disposition of collections.
- 67-4-807 - 67-4-822. [Repealed.]
- Part 9 - Franchise Tax Law [Repealed]
- Part 10 - Tobacco Tax Law
- 67-4-1001 - Part definitions.
- 67-4-1002 - Tax imposed.
- 67-4-1003 - Tax levied on consumer.
- 67-4-1004 - Rate on cigarettes Enforcement and administration fee Expired tax stamps.
- 67-4-1005 - Rate on other tobacco products.
- 67-4-1006 - Sale of stamps Agents.
- 67-4-1007 - Counterfeiting and misuse of stamps.
- 67-4-1008 - Refunds for unused stamps.
- 67-4-1009 - Distributors or dealers Compensation.
- 67-4-1010 - Administration by department and commissioner.
- 67-4-1011 - Records and reports.
- 67-4-1012 - Distributors and dealers Inspection of premises and records.
- 67-4-1013 - Search warrants.
- 67-4-1014 - Enforcement officers.
- 67-4-1015 - Licenses Penalties for unlicensed operation.
- 67-4-1016 - License revocation or suspension.
- 67-4-1017 - License proceedings Witnesses.
- 67-4-1018 - License proceedings Costs.
- 67-4-1019 - Unstamped tobacco products Confiscation Exceptions.
- 67-4-1020 - Property deemed contraband Seizure.
- 67-4-1021 - Contraband Procedure after seizure.
- 67-4-1022 - Drop shipments Procedure.
- 67-4-1023 - Liability for undelivered goods.
- 67-4-1024 - Violations Criminal penalties.
- 67-4-1025 - Distribution of revenue.
- 67-4-1026 - Packaging to comply with federal laws and regulations.
- 67-4-1027 - Request for information about cigarette units Penalty for noncompliance.
- 67-4-1028 - Disclosure of information relevant to enforcement of Tobacco Manufacturer's Escrow Fund Act.
- 67-4-1029 - Delivery sales of cigarettes.
- 67-4-1030 - Refund of eligible bad debt credit.
- Part 11 - Production of Special Nuclear Material
- Part 12 - Investment Companies [Transferred]
- Part 13 - Production Credit Associations [Transferred]
- Part 14 - Accommodations for TransientsHotel Occupancy
- 67-4-1401 - Part definitions.
- 67-4-1402 - Levy of tax authorized.
- 67-4-1403 - Disposition of proceeds.
- 67-4-1404 - Collection Refund.
- 67-4-1405 - Remittance of tax.
- 67-4-1406 - Monthly tax return Annual audit.
- 67-4-1407 - No advertising of rebates.
- 67-4-1408 - Delinquent taxes Interest and penalty.
- 67-4-1409 - Records Inspection.
- 67-4-1410 - Administration and enforcement Remedies of taxpayers.
- 67-4-1411 - Deposit of funds.
- 67-4-1412 - [Repealed.]
- 67-4-1413 - 67-4-1424. [Reserved.]
- 67-4-1425 - Limitations on levy of tax.
- Part 15 - Beneficial Use Tax [Repealed]
- Part 16 - Pre-Disposal Fee
- 67-4-1601 - Administration and collection.
- 67-4-1602 - Part definitions.
- 67-4-1603 - Amount of fee Tires sold for delivery outside of Tennessee.
- 67-4-1604 - Special disposal fee or surcharge Imposition by counties prohibited Applicable fees and surcharges.
- 67-4-1605 - Retail sale of new tires Registration.
- 67-4-1606 - Fee payable for quarterly periods Quarterly returns Fee credits Failure to file return and/or pay fee.
- 67-4-1607 - Fee credit for returned tires.
- 67-4-1608 - New tires for resale Use and consumption by dealer.
- 67-4-1609 - Motor vehicle leasing companies.
- 67-4-1610 - Fee deduction Amount.
- 67-4-1611 - Severability.
- 67-4-1612 - Rules.
- 67-4-1613 - [Obsolete.]
- Part 17 - Occupation Tax
- 67-4-1701 - Privilege tax established Collection.
- 67-4-1702 - Occupations subject to tax.
- 67-4-1703 - Amount of tax When due and payable.
- 67-4-1704 - Penalties and interest.
- 67-4-1705 - Tax not a regulatory fee.
- 67-4-1706 - Additional tax.
- 67-4-1707 - Rules and regulations.
- 67-4-1708 - Applicability.
- 67-4-1709 - Liability for tax by certain individuals Employer's option to remit.
- 67-4-1710 - Exemption for medical practitioners issued a special volunteer license for practice at a free health clinic.
- Part 18 - Services Tax
- Part 19 - Rental Car Tax
- 67-4-1901 - Collection and remittance of surcharge or tax Definition.
- 67-4-1902 - Filing of quarterly returns and remittances.
- 67-4-1903 - Credit against surcharge or tax.
- 67-4-1904 - Regulations.
- 67-4-1905 - Disposition of revenues.
- 67-4-1906 - Exemptions.
- 67-4-1907 - Local tax.
- 67-4-1908 - Local tax for the convention center fund.
- Part 20 - Excise Tax Law
- 67-4-2001 - Short title.
- 67-4-2002 - Tax for state purposes only.
- 67-4-2003 - Administration by department of revenue Forms and reports.
- 67-4-2004 - Part definitions.
- 67-4-2005 - Doing business in state is taxable privilege.
- 67-4-2006 -
- 67-4-2007 - Tax imposed.
- 67-4-2008 - Exemptions.
- 67-4-2009 - Credits.
- 67-4-2010 - Taxation of persons doing business outside state.
- 67-4-2011 - Allocation of earnings.
- 67-4-2012 - Apportionment formula.
- 67-4-2013 - Apportionment Special provisions.
- 67-4-2014 - Variances from standard apportionment formula Notice of discontinuation Hospital companies.
- 67-4-2015 - Filing of returns Payment of tax Penalty.
- 67-4-2016 - Collection Dissolved entities.
- 67-4-2017 - Taxation of banks and financial institution unitary businesses.
- 67-4-2018 - Criteria for job tax credit.
- 67-4-2019 - Exemption for distributions to publicly traded real estate investment trust.
- Part 21 - Franchise Tax Law
- 67-4-2101 - Short title.
- 67-4-2102 - Tax for state purposes only.
- 67-4-2103 - Corporations subject to tax Exemptions.
- 67-4-2104 - Doing business in Tennessee a taxable privilege.
- 67-4-2105 - Persons doing business in Tennessee subject to tax.
- 67-4-2106 - Rate of tax.
- 67-4-2107 - Tax diminished by operating deficits or business losses deemed impairment of capital.
- 67-4-2108 - Value of tangible property as minimum tax base Exempt property.
- 67-4-2109 - Credit for gross premiums tax and job tax.
- 67-4-2110 - Apportionment for persons doing business outside state.
- 67-4-2111 - Apportionment of net worth.
- 67-4-2112 - Variances from standard apportionment formula Notice of discontinuation Hospital companies.
- 67-4-2113 - Where principal business of taxpayer if that of a common carrier of persons or property for hire Apportionment of net worth.
- 67-4-2114 - Annual return Contents Financial unitary businesses.
- 67-4-2115 - Filing of return.
- 67-4-2116 - Failure to file tax return Revocation of charter or certificate Reinstatement.
- 67-4-2117 - Collection Dissolved entities.
- 67-4-2118 - Apportionment Financial institutions.
- 67-4-2119 - Minimum franchise tax.
- 67-4-2120 - Distribution of tax revenues.
- 67-4-2121 - Tax imposed on manufacturer.
- Part 22 - Coin-operated Amusement Machine Tax Act
- 67-4-2201 - Short title.
- 67-4-2202 - Tax imposed Supervision and collection Rules and regulations.
- 67-4-2203 - Part definitions.
- 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
- 67-4-2205 - Machine tax Sticker.
- 67-4-2206 - Penalties.
- 67-4-2207 - Construction.
- Part 23 - Special User Privilege Tax Law [Effective July 1, 2011]
- 67-4-2301 - Short title. [Effective July 1, 2011.]
- 67-4-2302 - User privilege tax generally. [Effective July 1, 2011.]
- 67-4-2303 - Tax on water and energy fuels Exemptions. [Effective July 1, 2011.]
- 67-4-2304 - Tax on energy purchased from an energy resource recovery facility. [Effective July 1, 2011.]
- 67-4-2305 - Tax on tangible personal property sold to common carriers for use outside the state. [Effective July 1, 2011.]
- 67-4-2306 - Tax on diesel fuel for trains in interstate commerce. [Effective July 1, 2011.]
- 67-4-2307 - Exemption for articles of tangible personal property imported for export or produced for export. [Effective July 1, 2011.]
- 67-4-2308 - Exemption for certain property and services. [Effective July 1, 2011.]
- 67-4-2309 - [Reserved.]
- Part 24 - Cable and Satellite Television Service [Effective July 1, 2011]
- 67-4-2401 - Tax on video programming service. [Effective July 1, 2011.]
- 67-4-2402 - Tax on satellite television service. [Effective July 1, 2011.]
- 67-4-2403 - Collection of tax Notice to customers. [Effective July 1, 2011.]
- 67-4-2404 - When taxes due and payable. [Effective July 1, 2011.]
- 67-4-2405 - Administration and enforcement. [Effective July 1, 2011.]
- 67-4-2406 - Failure to file Assessment. [Effective July 1, 2011.]
- 67-4-2407 - Maintenance of records. [Effective July 1, 2011.]
- 67-4-2408 - Exemptions. [Effective July 1, 2011.]
- 67-4-2409 - Exemption for video programming services or direct-to-home satellite services sold for resale
- 67-4-2410 - Credit for bad debts arising from sale. [Effective July 1, 2011.]
- Part 25 - Dyed Diesel Fuel [Effective July 1, 2011]
- 67-4-2501 - Tax on dyed diesel fuel. [Effective July 1, 2011.]
- 67-4-2502 - Collection of tax Notice to customers. [Effective July 1, 2011.]
- 67-4-2503 - Exemptions. [Effective July 1, 2011.]
- 67-4-2504 - When taxes due and payable. [Effective July 1, 2011.]
- 67-4-2505 - Administration and enforcement. [Effective July 1, 2011.]
- 67-4-2506 - Failure to file Assessments. [Effective July 1, 2011.]
- 67-4-2507 - Maintenance of records. [Effective July 1, 2011.]
- 67-4-2508 - Credit for bad debts arising from sale. [Effective July 1, 2011.]
- Part 26 - Tobacco Settlement Funds
- 67-4-2601 - Part definitions.
- 67-4-2602 - Certification by tobacco product manufacturer as to compliance Directory listing certified manufacturers and brand families Unlawful practices.
- 67-4-2603 - Registered agent necessary for listing of non-resident or non-participating manufacturer.
- 67-4-2604 - Submission of information.
- 67-4-2605 - Additional penalties.
- 67-4-2606 - Determination to list or to remove from list Compliance Promulgation of regulations Enforcement Violation Conflicts of laws.
- Part 27 - Aviation Fuel [Effective July 1, 2011]
- 67-4-2701 - Privilege tax on gross charge for aviation fuel
- 67-4-2702 - Collection Notice to customer regarding payment of tax Payment by purchaser Transactional tax. [Effective July 1, 2011.]
- 67-4-2703 - Payment of tax. [Effective July 1, 2011.]
- 67-4-2704 - Administration and enforcement Rules and regulations Examination of books and records. [Effective July 1, 2011.]
- 67-4-2705 - Determination of tax liability Assessments. [Effective July 1, 2011.]
- 67-4-2706 - Duty to keep and preserve records. [Effective July 1, 2011.]
- 67-4-2707 - Deposits to transportation trust equity fund. [Effective July 1, 2011.]
- 67-4-2708 - Exemption for aviation fuel sold for resale Proof. [Effective July 1, 2011.]
- 67-4-2709 - Additional exemptions. [Effective July 1, 2011.]
- 67-4-2710 - Exemption for products sold to or used by commercial air carriers for international flights. [Effective July 1, 2011.]
- 67-4-2711 - Liability of commercial air carrier for tax
- 67-4-2712 - Taxes collected in another state. [Effective July 1, 2011.]
- Part 28 - Taxation of Unauthorized Substances
- 67-4-2801 - Purpose.
- 67-4-2802 - Part definitions.
- 67-4-2803 - Excise tax rates Methods of measuring quantities.
- 67-4-2804 - Exemptions.
- 67-4-2805 - Issuance of stamps to indicate payment of tax Report of seizure of unauthorized substances.
- 67-4-2806 - Payment of tax.
- 67-4-2807 - Assessment of tax, penalties and interest Notice Collection.
- 67-4-2808 - Confidentiality Immunity Statistics.
- 67-4-2809 - Unauthorized substances tax account Remittance of tax once unencumbered Application of proceeds of tax.
- 67-4-2810 - Construction.
- 67-4-2811 - Rules and regulations.
- Part 29 - County Powers Relief Act
- 67-4-2901 - Short title.
- 67-4-2902 - Purpose of part.
- 67-4-2903 - Part definitions.
- 67-4-2904 - Residential development declared to be a locally taxable privilege.
- 67-4-2905 - Adoption of administrative guidelines, procedures, regulations and forms.
- 67-4-2906 - Application.
- 67-4-2907 - Criteria for levying tax.
- 67-4-2908 - Tax based on the floor area of residential development.
- 67-4-2909 - Adoption of capital improvement program required.
- 67-4-2910 - Collection of tax.
- 67-4-2911 - Remittance of taxes collected.
- 67-4-2912 - Administrative procedure for review of tax decisions Judicial review.
- 67-4-2913 - Preemption.
- Part 30 - Local Tourism Development Zone Business Tax Act
- 67-4-3001 - Short title Legislative intent.
- 67-4-3002 - Part definitions.
- 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 electio
- 67-4-3004 - Tourism development zone business tax.
- 67-4-3005 - Revenues The qualified public use facility development fund Deficit and surplus revenue.
- 67-4-3006 - Registration with tax collector.
- 67-4-3007 - Filing of monthly returns and remittances Delinquency Interest and penalties Rules and regulations.
- 67-4-3008 - Taxpayer license.
- 67-4-3009 - Applicability.