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§ 67-5-2802. Real Property Taxes — Waiver of Penalties, Interest and Attorney Fees - All or any portion of penalty and interest and attorney...
§ 67-5-2803. No Authority to Waive, Compromise, Remit, Prorate, Apportion or Release Property Taxes, Penalty, Interest or Court Costs nor First Lien Securing Same - In order to promote equality and uniformity of taxation, except...
Chapter 6 - Sales and Use Taxes
Part 1 - General Provisions
§ 67-6-101. Short Title — Nature of Tax - This chapter shall be known and may be cited as...
§ 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.] - As used in this chapter, unless the context otherwise requires:...
§ 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.] - As used in this chapter, unless the context otherwise requires:...
§ 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.] - [Effective until July 1, 2021.] Notwithstanding the provisions of Tennessee...
§ 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.] - Notwithstanding the provisions of Tennessee Code Annotated, §§ 57-4-101(a)(18) and...
§ 67-6-106. Sales and Use Taxes Collected on Electronic Nicotine Delivery Devices - The department of revenue is directed to collect information regarding...
Part 2 - Taxes Imposed
§ 67-6-201. Taxable Privilege Declared. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.] - It is declared to be the legislative intent that every...
§ 67-6-201. Taxable Privilege Declared. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.] - It is declared to be the legislative intent that every...
§ 67-6-209. Use of Property Produced or Severed From Earth — Exemptions. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.] - such person so using the tangible personal property shall pay...
§ 67-6-209. Use of Property Produced or Severed From Earth — Exemptions. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.] - such person so using the tangible personal property shall pay...
§ 67-6-211. Property No Longer in Interstate Commerce - It is the intention of this chapter to levy a...
§ 67-6-213. Renting or Providing Space to Transient Dealers or Vendors - For the exercise of the privilege of making retail sales...
§ 67-6-223. Property of Proprietorship Incorporated During Tax Period - No tax is due with respect to tangible personal property...
§ 67-6-225. [reserved.] - Notwithstanding other provisions of this chapter to the contrary, commencing...
§ 67-6-227. Sales Tax on Satellite Television Services. [Effective Until July 1, 2021.] - Notwithstanding other provisions of this chapter to the contrary, state...
§ 67-6-229. Sales to Schools or School Support Groups Intended for Resale - Notwithstanding the exemptions provided by §§ 67-6-322 and 67-6-329 for...
§ 67-6-230. Prepaid Telephone Calling Cards - Notwithstanding any other law to the contrary, the sale of...
Part 3 - Exemptions
§ 67-6-304. Blood and Plasma - There is exempt from the tax imposed by this chapter...
§ 67-6-305. Demonstration or Display Property - There is exempt from sales or use tax the transfer,...
§ 67-6-306. Divorce — Transfer of Automobile - There is exempt from sales and use tax the transfer...
§ 67-6-307. Energy or Resource Recovery Facilities - There is excluded from the sales and use tax base...
§ 67-6-308. Federal Government - Notwithstanding § 67-6-501(a), no sales or use tax shall be...
§ 67-6-310. Gun Shows — Sales by Nonprofit Organizations - There is exempt from the sales and use tax the...
§ 67-6-313. Interstate Commerce — Repair Services — Tax Credit. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.] - Performed pursuant to and by an authorized service facility designated...
§ 67-6-313. Interstate Commerce — Repair Services — Tax Credit. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.] - Performed pursuant to and by an authorized service facility designated...
§ 67-6-314. Medical Equipment and Devices - There is exempt from the sales or use tax imposed...
§ 67-6-315. Monthly Water Bill - The sales and use tax imposed by this chapter on...
§ 67-6-323. [reserved.] - There is exempt from sales tax any replacement parts or...
§ 67-6-325. Telephone Cooperatives - There is exempt from this chapter all sales of tangible...
§ 67-6-326. Vessels - There is exempt from the taxes imposed by this chapter...
§ 67-6-327. Vessels and Barges — Repairs - There is exempt from the tax imposed by this chapter...
§ 67-6-328. Watershed Districts - There is exempt from sales or use tax all sales...
§ 67-6-332. Utilities, Electric Cooperatives and Electric Membership Corporations - There is exempt from the tax imposed by this chapter...
§ 67-6-333. Taxidermists - Charges made by taxidermists for taxidermy activity are exempt from...
§ 67-6-335. Dentists - A dentist shall be considered the user and consumer of...
§ 67-6-336. Used Factory-Manufactured Structures - There is exempt from the sales and use tax imposed...
§ 67-6-337. Sales Paid for With Food Stamps - There are exempt from the tax imposed by this chapter...
§ 67-6-343. Motor Vehicles — Exemption From Sales Tax - There is exempt from the sales tax the retail sale...
§ 67-6-345. Boats, Motorboats and Other Vessels — Exemption From Sales Tax - There is exempt from the sales tax the retail sale...
§ 67-6-346. Pollution Control Credit - There shall be a credit of one hundred percent (100%)...
§ 67-6-347. Helicopters and Aircraft Used by Nonprofit Groups for Medical Transport — Exemption From Sales and Use Taxes - There is exempt from the sales and use tax all...
§ 67-6-350. [reserved.] - Veterinarians shall be considered the users and consumers of all...
§ 67-6-354. Design Professionals' Sketches, Drawings and Models - There is exempt from the tax imposed by this chapter...
§ 67-6-386. Sale or Use of Aviation Fuel. [Effective on July 1, 2021.] - Notwithstanding other provisions of this chapter, no tax is imposed...
§ 67-6-388. Exemption From Sales and Use Tax on Leased Motor Vehicles for Insurance Proceeds Paid on Damage Settlements - Notwithstanding this chapter or any other law to the contrary,...
§ 67-6-390. Exemption for Sales of Telecommunications Services Between Affiliates - The tax levied by this chapter shall not apply to...
Part 4 - Administrative Provisions
§ 67-6-401. Administration by Commissioner - The commissioner shall administer and enforce the assessment and collection...
§ 67-6-404. Oaths - The commissioner and the commissioner's assistants are authorized and empowered...
§ 67-6-406. Registration of Motor Vehicles and Boats Dependent on Payment of Tax - The commissioner is authorized to require the assistance of any...
§ 67-6-408. Transportation Equity Trust Fund — Commissioners' Annual Report. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.] - On or before December 31 each year, the commissioners of...
§ 67-6-408. Transportation Equity Trust Fund — Commissioners' Annual Report. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.] - On or before December 31 each year, the commissioners of...
§ 67-6-410. Information Report of Sales of Beer, Tobacco Products, or Other Types of Tangible Personal Property - [Expires on July 1, 2022. See (a)(3)(C).] [Expires on July...
Part 5 - Collection and Enforcement Generally
§ 67-6-502. Tax Paid by Consumer - The tax imposed by this chapter shall be collected by...
§ 67-6-503. Retailer to Display Price and Tax Separately - The commissioner may by regulation provide that the amount collected...
§ 67-6-506. Extensions - The commissioner, under emergency or other extraordinary conditions, may extend...
§ 67-6-508. Credits to Purchaser - The most recent bona fide purchaser for value of a...
§ 67-6-511. Inclusion of Lessee's Sales in Dealer's Return - When any person to whom a certificate of registration has...
§ 67-6-514. Excess Revenue Paid Over to Commissioner - When the tax collected for any period is in excess...
§ 67-6-516. Delinquencies and Other Violations — Penalties — Grace Period - When an examination of a dealer's books and records indicates...
§ 67-6-518. Collection of Tax From Dealer's Debtors - In the event any dealer is delinquent in the payment...
§ 67-6-519. Legislative Intent to Impose Taxes Levied by Chapter to Fullest Extent Constitutionally Permitted - It is the legislative intent to impose the taxes levied...
§ 67-6-525. Findings Related to Sales Threshold Standard - The general assembly finds that the sales threshold standard required...
§ 67-6-526. Effect on Substantial Nexus Criteria - Section 67-6-524 does not change the substantial nexus criteria for...
§ 67-6-530. [reserved.] - The commissioner may enter into agreements with persons, who are...
§ 67-6-534. Seller's Duty to Determine Nine Digit Zip Code - Notwithstanding § 67-6-806(a), if a nine-digit zip code designation is...
§ 67-6-535. Reciprocal Agreements With Other States - The department may enter into a reciprocal agreement with the...
Part 6 - Dealer Registration
§ 67-6-603. Forfeiture of Certificate - Any person violating this part shall forfeit the certificate of...
§ 67-6-604. Revocation of Certificate — Procedure - Whenever any person fails to comply with any provision of...
§ 67-6-607. Unauthorized Use of Certificate — Penalty - It is a Class C misdemeanor for any person having...
Part 7 - 1963 Local Option Revenue Act
§ 67-6-704. Exemptions. [Effective Until July 1, 2021.] - No county or incorporated city or town is authorized to...
§ 67-6-707. Petition for Tax - A resolution or ordinance levying the tax authorized may be...
§ 67-6-709. Repeal of Tax - Any ordinance or resolution of a county, city or town...
§ 67-6-713. [reserved.] - There is exempt from the local option tax fees for...
§ 67-6-716. Notice of Change in Local Tax Rate — Effective Date of Change — Local Jurisdiction Boundary Changes. [Effective on July 1, 2021.] - Notwithstanding any other provision in this part:
Part 8 - Simplified Sales and Use Tax Administration Act
§ 67-6-801. Short Title - This part shall be known and may be cited as...
§ 67-6-802. Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-6-803. Legislative Findings - The general assembly finds that a simplified sales and use...
§ 67-6-804. Multi-State Discussions — Delegates - For the purposes of reviewing or amending the agreement embodying...
Part 9 - Transactions Subject to Sales and Use Taxes -
Chapter 7 - Severance Taxes
Part 1 - Coal Severance Tax
§ 67-7-101. “Coal Products” — Defined - As used in this part, unless the context otherwise requires,...
§ 67-7-104. Measure of Tax. [Current Version. See Second Version of Section and Compiler's notes.] - The measure of the tax on all coal products severed...
§ 67-7-105. Liability for Tax - Every interested owner shall be liable for this tax to...
§ 67-7-107. When Tax Levied Becomes Delinquent - The tax levied by this part shall become delinquent on...
Part 2 - Taxation of Other Minerals
§ 67-7-204. Administration and Collection of Tax - Administration and collection of this tax shall be by the...
§ 67-7-205. Returns - For the purpose of ascertaining the amount of tax payable,...
§ 67-7-209. Conflicting Private or Local Acts - Any private or local acts in conflict with this part...
Chapter 8 - Transfer Taxes
Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]
§ 67-8-102. Classification of Donees. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - The following named donees shall be included in:
§ 67-8-106. Tax Rates. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - CLASS A 1.4 percent on amounts from $10,000 to $25,000;...
§ 67-8-109. Records and Forms. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - The commissioner is empowered to prescribe such forms as may...
§ 67-8-111. Payment Deadline. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - The tax imposed by this part for any calendar year...
§ 67-8-113. Distress Warrant. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - The commissioner may issue a distress warrant for the collection...
§ 67-8-114. [reserved.] - If the tax imposed under this part is not paid...
§ 67-8-117. Estate and Inheritance Taxes Unimpaired. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - This part shall not be construed impliedly to repeal or...
§ 67-8-118. Applicability - This part does not apply to any transfer by gift...
Part 2 - Tennessee Estate Tax Law
§ 67-8-201. Short Title - This part shall be known and may be cited as...
§ 67-8-202. Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-8-204. Tax Imposed - In addition to any inheritance, succession and/or estate tax or...
§ 67-8-205. Tax for Use of State - The tax imposed by this part is a tax exclusively...
§ 67-8-206. Tax Charged Upon Entire Estate — Affidavit - The Tennessee estate tax shall be charged upon the entire...
§ 67-8-207. Time for Payment - The Tennessee estate tax shall be payable at the same...
§ 67-8-209. Payment by Person Other Than Executor or Administrator — Reimbursement - If the Tennessee estate tax or any part thereof is...
§ 67-8-210. Commissioner to Pay Over Revenue - The commissioner of revenue shall account to the comptroller of...
§ 67-8-211. Rules and Regulations - The commissioner of revenue is empowered to make all necessary...
§ 67-8-214. [reserved.] - The commissioner may, in the commissioner's discretion, institute suit in...
§ 67-8-216. Assistants to Commissioner - The commissioner may employ necessary agents, representatives and assistants for...
§ 67-8-217. Violations — Penalties - It is a Class C misdemeanor for any executor to...
Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]
§ 67-8-301. Construction. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - This part and part 4 of this chapter shall in...
§ 67-8-302. Classification of Beneficiaries. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - The following named beneficiaries shall be included in:
§ 67-8-304. Taxable Transfers Generally. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - The following transfers enumerated in § 67-8-303 shall be taxable:...
§ 67-8-307. Revocable Trusts. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - The gross estate of a resident shall include property specified...
§ 67-8-308. Transfers to Executors and Trustees. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - If property is transferred to executors or trustees in lieu...
§ 67-8-309. Transfers by Operation of Law. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - Any transfer of property in any manner by operation of...
§ 67-8-311. Estates Subject to Divestiture. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - Where an estate or interest may be divested by the...
§ 67-8-313. Tax Computed on Aggregate Value of Transfers. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - The value of all property transferred to each class of...
§ 67-8-314. Tax Rates. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - If net taxable estate is: The tax is: Not over...
§ 67-8-316. Exemptions. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - In the case of a decedent dying: Amount On or...
§ 67-8-318. Applicability of Part to Decedents Who Die in 2016 or Later - This part does not apply in the case of any...
Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
§ 67-8-401. Administration by Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - The commissioner of revenue, referred to as “commissioner” in this...
§ 67-8-405. Administrator — Appointment at Commissioner's Request. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - In order that the tax imposed in this part may...
§ 67-8-407. Enforcement by District Attorneys. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - In event it should become necessary to enforce the payment...
§ 67-8-408. Bond. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - When any personal representative, executor or administrator has qualified as...
§ 67-8-409. Return and Inventory of Estate. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - In the case of a decedent dying: Amount: Prior to...
§ 67-8-410. Failure to File Return. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - When any executor, administrator or trustee shall neglect or refuse...
§ 67-8-414. Liens. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - Upon the issuance by the state of a receipt to...
§ 67-8-416. Refunds Authorized. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - The commissioner is empowered to make refund of any excess,...
§ 67-8-423. Liability of Executors, Administrators and Trustees. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - Executors, administrators and trustees shall be liable for all taxes...
§ 67-8-425. Applicability of Part to Decedents Who Die in 2016 or Later - This part does not apply in the case of any...
Part 5 - Inheritance Tax — Disputed Domicile [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.]
§ 67-8-501. Part Definitions. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.] - As used in this part, unless the context otherwise requires:
§ 67-8-502. Election of Provisions — Invocation of Provisions by Election — Effect of Election. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.] - In any case in which this state and one (1)...
§ 67-8-504. Arbitration. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.] - If in any such case it appears that an agreement...
§ 67-8-505. [reserved.] - This part shall apply only in cases in which each...
§ 67-8-507. Applicability of Part to Decedents Who Die in 2016 or Later. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.] - This part does not apply in the case of any...
Part 6 - Generation-Skipping Transfer Tax Law
§ 67-8-601. Short Title - This part shall be known and may be cited as...
§ 67-8-602. Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-8-605. Administrative and Enforcement Procedures - To the extent not inconsistent with §§ 67-8-603 and 67-8-604,...
Part 7 - Payment of Transfer Taxes in Kind Act
§ 67-8-702. Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-8-705. Promulgation of Rules and Regulations - The commissioner is authorized to promulgate rules and regulations and...
Chapter 9 - Payments in Lieu of Taxes
Part 1 - Tennessee Valley Authority Tennessee State Revenue Sharing Act -
Part 2 - Local Hospital Authorities -
Chapter 10 - Health Savings Account Act
§ 67-10-101. Short Title - This chapter shall be known and may be cited as...
§ 67-10-102. Chapter Definitions - As used in this chapter, unless the context otherwise requires:
§ 67-10-104. Utilization of Funds by Trustee or Custodian - The trustee or custodian shall utilize the funds held in...
§ 67-10-106. Cost of Living Adjustments - The United States department of treasury may make cost of...
§ 67-10-107. Rules and Regulations - The commissioner of revenue is authorized to promulgate rules and...