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10 chapters · 1,236 sections in this title.
Tenn. Code Ann. § 67-4-2105 Persons doing business in state and having substantial nexus in state subject to tax
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(a) All persons doing business in this state and having a substantial nexus in this state, including any limited liability company regardless of how it is treated for federal income tax purposes, or any person exercising the corporate franchise, except for those having not-for-pr…
Tenn. Code Ann. § 67-4-2106 Rate of tax
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(a) The privilege tax imposed on all taxpayers shall be a tax of twenty-five cents (25¢) per one hundred dollars ($100), or major fraction thereof, of a taxpayer's net worth, determined in accordance with subsection (b), at the close of the tax year covered by the required return…
Tenn. Code Ann. § 67-4-2107 Tax diminished by operating deficits or business losses deemed impairment of capital
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(a) Where a corporation doing business without surplus or undivided profits has had the value of its capital stock impaired by operating deficits or other business losses, such as fire, flood, tornado, or other natural disasters, and where such deficit or loss is carried upon the…
Tenn. Code Ann. § 67-4-2109 Credit for gross premiums tax and job tax. [Effective until January 1, 2027. See the version effective on January 1, 2027.]
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(a) As used in subsection (b):(1) “Best interests of the state” means a determination by the commissioner of revenue and the commissioner of economic and community development that the capital investment or jobs are a result of the credit provided in this section. In addition to …
