2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes

§ 67-4-719. Authority of Commissioner to Enter Contract for Collection of Delinquent Taxes - The commissioner is authorized, in the commissioner's sole discretion, to...

§ 67-4-727. Municipal Airports Outside Municipal Boundaries - not less than nor more than 100,000 200,000 285,000 290,000...

§ 67-4-728. Fee or Tax on Beer - No county, municipal, or metropolitan government shall have the authority...

§ 67-4-730. Property Management Companies - A property management company shall owe its business tax based...

Part 8 - Bail Bond Tax

§ 67-4-801. Power to Levy Tax - The tax imposed by this part is a state tax...

§ 67-4-802. Supervision and Collection of Tax — Forms - The supervision and collection of the tax imposed by this...

§ 67-4-803. Amount of Tax - A tax is imposed on all bail bonds in this...

§ 67-4-804. Additional Tax Imposed — Continuation of Previous Bond - If a bail bond is sought pending appeal of a...

§ 67-4-805. Effect of Nonpayment on Validity and Issuance of Bond - Payment of the tax imposed by this part shall be...

§ 67-4-806. Duty of Bail Bondsman to Collect Tax — Disposition of Collections - It shall be the duty of the bail bondsman to...

Part 9 - Fantasy Sports Tax Act

§ 67-4-901. Short Title - This part shall be known and may be cited as...

§ 67-4-902. Part Definitions - For purposes of this part:

§ 67-4-904. Payment of Tax - The tax levied under this part shall be due and...

§ 67-4-905. Distribution of Taxes - Of the taxes, including all penalties and interest, received by...

Part 10 - Tobacco Tax Law

§ 67-4-1001. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-1002. Tax Imposed - Every dealer or distributor of tobacco products defined in this...

§ 67-4-1005. Rate on Other Tobacco Products - The rate on all other tobacco products, including, but not...

§ 67-4-1007. Counterfeiting and Misuse of Stamps - Any person who shall falsely and fraudulently make, forge, alter...

§ 67-4-1008. Refunds for Unused Stamps - The commissioner is empowered to allow and make refunds for...

§ 67-4-1013. Search Warrants - Any duly authorized representative, agent or employee of the department...

§ 67-4-1022. Drop Shipments — Procedure - Every person engaged in the activity within this state of...

§ 67-4-1023. Liability for Undelivered Goods - Any common carrier transporting tobacco products to a point within...

§ 67-4-1031. Reconciliation of Tax on Cigarettes Produced by Cigarette Rolling Machines - A tax shall be levied on the consumer of cigarettes...

Part 11 - Production of Special Nuclear Material

§ 67-4-1101. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-1103. Tax Supplementary - The tax levied by this part shall be in addition...

§ 67-4-1105. Tax Rate - The rate of the tax levied pursuant to § 67-4-1102...

§ 67-4-1108. Distribution of Revenue - All revenues collected from each taxpayer under this part shall...

Part 12 - Adult Entertainment

§ 67-4-1201. Part Definitions - As used in this part:

Part 14 - Accommodations for Transients — Hotel Occupancy

§ 67-4-1401. Part Definitions. [Effective Until January 1, 2021. See Version Effective January 1, 2021.] - As used in this part, unless the context otherwise requires:

§ 67-4-1401. Part Definitions. [Effective January 1, 2021. See Version Effective Until January 1, 2021.] - As used in this part, unless the context otherwise requires:

§ 67-4-1403. Disposition of Proceeds - The proceeds received by the municipality from the tax shall...

§ 67-4-1407. No Advertising of Rebates - No operator of a hotel shall advertise or state in...

§ 67-4-1409. Records — Inspection - It is the duty of every operator liable for the...

§ 67-4-1411. Deposit of Funds - The proceeds of the tax authorized by this part shall...

§ 67-4-1413. Collection and Remittance of Tax on Short-Term Rental Unit. [Effective January 1, 2021.] - Notwithstanding any law to the contrary, on or after January...

Part 15 - Short-Term Rental Unit Marketplace Tax

§ 67-4-1501. Part Definitions. [Effective January 1, 2021.] - As used in this part:

§ 67-4-1503. Collection and Remittance of Tax — Monthly Report and Remittance — Audits — Confidentiality of Information. [Effective January 1, 2021.] - For purposes of this part:

§ 67-4-1504. Prohibited Advertising and Statements Relating to Tax. [Effective January 1, 2021.] - A short-term rental unit marketplace shall not advertise or state...

§ 67-4-1505. Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.] - A short-term rental unit marketplace that collects the taxes set...

§ 67-4-1506. Monthly Distribution of Collected Taxes — Deduction of Administrative Fee. [Effective January 1, 2021.] - The department shall distribute the taxes collected pursuant to this...

§ 67-4-1507. Promulgation of Rules. [Effective January 1, 2021.] - The department may promulgate rules in accordance with the Uniform...

§ 67-4-1508. Inapplicability of Part — Applicability of Section. [Effective January 1, 2021.] - This part is not applicable when, upon January 1, 2021,...

§ 67-4-1509. Report on Tax Rate Imposed by Local Government. [Effective January 1, 2021.] - Annually, on a date determined by the department and on...

Part 16 - Pre-Disposal Fee

§ 67-4-1601. Administration and Collection - The pre-disposal fee imposed by this part shall be in...

§ 67-4-1602. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-1604. Special Disposal Fee or Surcharge — Imposition by Counties Prohibited — Applicable Fees and Surcharges - Notwithstanding any provision of title 5, a county may not...

§ 67-4-1605. Retail Sale of New Tires — Registration - Every person desiring to engage in the retail sale of...

§ 67-4-1607. Fee Credit for Returned Tires - Each dealer shall be allowed a credit against the fee...

§ 67-4-1608. New Tires for Resale — Use and Consumption by Dealer - Any dealer purchasing new tires for resale without the payment...

§ 67-4-1609. Motor Vehicle Leasing Companies - A motor vehicle leasing company, when purchasing new tires for...

§ 67-4-1611. Severability - If any provision of this part or the application of...

§ 67-4-1612. Rules - The commissioner is authorized to promulgate rules to administer the...

Part 17 - Occupation Tax

§ 67-4-1701. Privilege Tax Established — Collection - The engaging in any vocation, profession, business or occupation named...

§ 67-4-1702. Occupations Subject to Tax - There is levied a tax on the privilege of engaging...

§ 67-4-1705. Tax Not a Regulatory Fee - The taxes levied by this part shall not be construed...

§ 67-4-1706. Additional Tax - The taxes levied by this part are in addition to...

§ 67-4-1707. Rules and Regulations - The commissioner of revenue is authorized to promulgate rules and...

§ 67-4-1710. Exemption for Medical Practitioners Issued a Special Volunteer License for Practice at a Free Health Clinic - A medical practitioner who has been issued a special volunteer...

§ 67-4-1712. Notification Regarding Annual Privilege Tax - On or before May 1 of each year, the department...

Part 19 - Rental Car Tax

§ 67-4-1902. Filing of Quarterly Returns and Remittances - Quarterly returns and remittances shall be filed by each business...

§ 67-4-1903. Credit Against Surcharge or Tax - A credit shall be allowed against the surcharge or tax...

§ 67-4-1904. Regulations - The commissioner shall promulgate those regulations necessary to implement this...

§ 67-4-1906. Exemptions - This part does not apply to the rental of motor...

Part 20 - Excise Tax Law of 1999

§ 67-4-2001. Short Title - This part shall be known and may be cited as...

§ 67-4-2002. Tax for State Purposes Only - The tax imposed in this part is a state tax...

§ 67-4-2004. Parts 20 and 21 Definitions - As used in parts 20 and 21 of this chapter,...

§ 67-4-2005. Doing Business in State Is Taxable Privilege - Doing business in Tennessee by any person or taxpayer, and/or...

§ 67-4-2008. Exemptions - THE EXECUTION AND FILING OF THIS DOCUMENT WILL CAUSE SUCH...

§ 67-4-2009. Credits - The tax imposed by this part shall be in addition...

§ 67-4-2015. Filing of Returns — Payment of Tax — Penalty - One hundred percent (100%) of the tax shown due on...

§ 67-4-2019. Exemption for Distributions to Publicly Traded Real Estate Investment Trust (Public Reit) - There shall be exempt from the payment of the excise...

§ 67-4-2020. Taxes Collected From Loan and Related Companies - This section does not create or impose a new tax,...

§ 67-4-2021. Taxes Collected From Investment Companies - This section does not create or impose a new tax,...

§ 67-4-2022. Taxes Collected From Cemetery Companies - This section does not create or impose a new tax,...

Part 21 - Franchise Tax Law of 1999

§ 67-4-2101. Short Title - This part shall be known and may be cited as...

§ 67-4-2102. Tax for State Purposes Only - The tax imposed in this part is a state tax...

§ 67-4-2104. Doing Business in Tennessee a Taxable Privilege - Doing business in Tennessee by any person or taxpayer, and/or...

§ 67-4-2108. Value of Tangible Property as Minimum Tax Base — Exempt Property - Multiples

§ 67-4-2109. Credit for Gross Premiums Tax and Job Tax - [Expired July 1, 2015; see (3)(H)(ii)] [Expired July 1, 2015;...

§ 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 - If a taxpayer's principal business in this state is that...

§ 67-4-2117. Collection — Dissolved Entities - The commissioner is empowered and it is the commissioner's duty...

§ 67-4-2119. Minimum Franchise Tax - The minimum franchise tax payable under this part shall be...

§ 67-4-2120. Distribution of Tax Revenues - All taxes collected under this part shall be distributed to...

Part 22 - Coin-Operated Amusement Machine Tax Act

§ 67-4-2201. Short Title - This part shall be known and may be cited as...

§ 67-4-2203. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-2207. Construction - Nothing in this part, including payment of the taxes or...

Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]

§ 67-4-2301. Short Title. [Effective on July 1, 2021.] - This part shall be known and may be cited as...

§ 67-4-2306. Exemption for Articles of Tangible Personal Property Imported for Export or Produced for Export. [Effective on July 1, 2021.] - It is not the intention of this part to levy...

Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]

§ 67-4-2408. Exemptions. [Effective on July 1, 2021.] - The exemptions provided for in §§ 67-6-308, 67-6-322, 67-6-325, 67-6-328,...

§ 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.] - The tax imposed by this part shall not apply when...

§ 67-4-2410. Credit for Bad Debts Arising From Sale. [Effective on July 1, 2021.] - A person who has paid the tax imposed by this...

Part 25 - Dyed Diesel Fuel [Effective on July 1, 2021.]

§ 67-4-2503. Exemptions. [Effective on July 1, 2021.] - Sales to governmental entities that are exempt from the sales...

§ 67-4-2508. Credit for Bad Debts Arising From Sale. [Effective on July 1, 2021.] - A person who has paid the tax imposed by this...

Part 26 - Tobacco Settlement Funds

§ 67-4-2601. Part Definitions - As used in this part:

§ 67-4-2607. Admissibility Into Evidence of Licensed Cigarette Distributor Reports Filed With the Department of Revenue - Notwithstanding any other law or rule of evidence to the...

§ 67-4-2609. Authority to Execute Search Warrants for Purposes of Enforcing Part - Any duly authorized representative, agent or employee of the department...

Part 27 - Aviation Fuel [Effective on July 1, 2021.]

§ 67-4-2701. Privilege Tax on Gross Charge for Aviation Fuel — “Gross Charge” Defined. [Effective on July 1, 2021.] - There is levied a privilege tax of four and one-half...

§ 67-4-2707. Deposits to Transportation Equity Fund. [Effective on July 1, 2021.] - The tax collected under this part shall be deposited to...

§ 67-4-2708. Exemption for Aviation Fuel Sold for Resale — Proof. [Effective on July 1, 2021.] - The tax imposed by this part shall not apply when...

§ 67-4-2709. Additional Exemptions. [Effective on July 1, 2021.] - The exemptions provided for in §§ 67-6-308, 67-6-322, 67-6-325, 67-6-328,...

§ 67-4-2710. Exemption for Products Sold to or Used by Commercial Air Carriers for International Flights. [Effective on July 1, 2021.] - There is exempt from the tax imposed by this chapter...

Part 28 - Taxation of Unauthorized Substances

§ 67-4-2801. Purpose - The purpose of this part is to levy a tax...

§ 67-4-2802. Part Definitions - As used in this part, unless the context clearly requires...

§ 67-4-2807. Assessment of Tax, Penalties and Interest — Notice — Collection - Notwithstanding any other law, an assessment against a merchant under...

§ 67-4-2810. Construction - This part shall not be construed to confer any immunity...

§ 67-4-2811. Rules and Regulations - The commissioner shall have the authority to promulgate rules in...

Part 29 - County Powers Relief Act

§ 67-4-2901. Short Title - This part shall be known and may be cited as...

§ 67-4-2902. Purpose of Part - The purpose of this part is to authorize counties to...

§ 67-4-2903. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-2904. Residential Development Declared to Be a Locally Taxable Privilege - Engaging in the act of residential development within a county,...

§ 67-4-2905. Adoption of Administrative Guidelines, Procedures, Regulations and Forms - After levying the tax, the county governing body shall, by...

§ 67-4-2906. Application - This part shall not apply to development of:

§ 67-4-2907. Criteria for Levying Tax - A governing body is prohibited from levying a tax pursuant...

§ 67-4-2908. Tax Based on the Floor Area of Residential Development - For the exercise of the privilege of development, a county...

§ 67-4-2909. Adoption of Capital Improvement Program Required - A governing body shall not levy a tax pursuant to...

§ 67-4-2911. Remittance of Taxes Collected - The taxes collected pursuant to this part shall be remitted...

§ 67-4-2912. Administrative Procedure for Review of Tax Decisions — Judicial Review - Any county or metropolitan government levying a tax pursuant to...

§ 67-4-2913. Preemption - After June 20, 2006, no county shall be authorized to...

Part 30 - Local Tourism Development Zone Business Tax Act

§ 67-4-3002. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-3004. Tourism Development Zone Business Tax - The tourism development zone business tax is a privilege tax...

§ 67-4-3006. Registration With Tax Collector - Every person taxable under this part shall, prior to engaging...

§ 67-4-3009. Applicability - This part shall not apply to any county having a...

Part 31 - In Lieu of Tax Payments -

Part 32 - Local Tax Surcharge

§ 67-4-3201. Part Definitions - As used in this part:

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2021 Tennessee Code Title 67 - Taxes and Licenses Chapter 4 - Privilege and Excise Taxes

2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes