If the commissioner changes the policy of the department as to the taxability of any privilege, such policy change shall be applied to the exercise of such privileges occurring after the date of such policy change only, unless otherwise provided by law.
Structure 2021 Tennessee Code
Chapter 1 - General Provisions
Part 1 - Miscellaneous Provisions
§ 67-1-108. Applicability of Taxability Policy Changes
§ 67-1-110. Taxpayer Bill of Rights
§ 67-1-111. Statewide Uniformity of Harvest or Severance Taxes
§ 67-1-112. Business Tax — Taxes Invoiced to Customers to Be Included in Tax Base
§ 67-1-116. Fees for Processing of Documents and Payments
§ 67-1-118. Review and Report Concerning Credits Found in §§ 67-4-2009, 67-4-2109, and 67-6-224