2021 Tennessee Code
Part 1 - General Provisions
§ 67-6-101. Short Title — Nature of Tax

This chapter shall be known and may be cited as the “Retailers' Sales Tax Act,” and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.

Structure 2021 Tennessee Code

2021 Tennessee Code

Title 67 - Taxes and Licenses

Chapter 6 - Sales and Use Taxes

Part 1 - General Provisions

§ 67-6-101. Short Title — Nature of Tax

§ 67-6-102. Chapter Definitions — Definitions Applicable for Taxation of Charges for Mobile Telecommunications Services. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

§ 67-6-102. Chapter Definitions — Definitions Applicable for Taxation of Charges for Mobile Telecommunications Services. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

§ 67-6-103. Deposit and Allocation of Receipts — Transportation Equity Trust Fund — Other Special Allocations. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

§ 67-6-103. Deposit and Allocation of Receipts — Transportation Equity Trust Fund — Other Special Allocations. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

§ 67-6-106. Sales and Use Taxes Collected on Electronic Nicotine Delivery Devices