The business tax is a privilege tax imposed upon persons engaged in various businesses and activities in the state. If a dealer invoices the business tax as a separate item and passes it on to the dealer's customers, then the tax shall be added to the gross receipts and be used in determining the tax base for both business tax and sales and use tax purposes.
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