The tax imposed in §§ 57-3-302 and 57-3-303 is a state tax, for the benefit of the state and the counties thereof as hereinafter provided, and no county, municipality or taxing district shall have the power to levy a like tax.
State tax exclusive
Tenn. Code Ann. § 57-3-305, under Taxes.
Tenn. Code Ann. § 57-3-305