Title 67, Taxes And Licenses

(a) It is the expressed intent of the general assembly that counties and municipalities shall continue to have the authority to levy a local litigation tax and that no provision of chapter 488 of the Public Acts of 1981 shall be construed to limit or repeal such authority. (b) (1…

(a) There is levied a privilege tax on litigation instituted in this state, of twenty-nine dollars and fifty cents ($29.50) on all criminal charges, upon conviction or by order. (b) There is levied a privilege tax on litigation of twenty-three dollars and seventy-five cents ($23.…

(a) The clerks of the various courts shall collect the various privilege taxes imposed by § 67-4-602 in the following manner:(1) Upon the commencement of an original civil action, from the plaintiff, except when such action is brought pursuant to a pauper's oath;(2) Upon a findin…

(a) The privilege tax levied by § 67-4-602 shall be applicable to the supreme court and to the following courts, except as stated in subsection (b):(1) Court of appeals;(2) Chancery court;(3) Circuit court;(4) Criminal court;(5) Probate court;(6) Court of law and equity;(7) Count…

(a) Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to collect and pay to the department of revenue is a debt of the clerk. For purposes of this section, “clerk of the court” includes the clerks for the courts listed in § 67-4-604. (b) Any clerk of the c…

(a) The privilege tax collected under this part shall be paid into the state treasury and the proceeds shall be divided as follows:(1) Three hundred twenty ten thousandths percent (0.0320%) of the proceeds shall be deposited in a fund established for the operation of the Tennesse…

(a) This part shall be known and may be cited as the “Business Tax Act” and the taxes imposed by this part shall be in addition to all other privilege taxes. (b) It is the legislative intent that the taxes imposed by this part shall be in lieu of any or all ad valorem taxes on th…

(a) As used in this part, unless the context otherwise requires:(1) “Affiliated business entity” means a business entity:(A) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest;(B) That, directly or indirectly, has more than fifty p…

(a) The commissioner is authorized to collect and administer the taxes levied by this part. In collecting and administering these taxes, the commissioner shall have all of the powers and duties specified in § 67-1-102 and in chapter 1, parts 13 and 14 of this title. (b) Any perso…

(a) Except as otherwise provided in § 67-4-710, the making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(5) is declared to be a privilege upon which a state tax is levied at the rates fixed…

(a) The making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(4) is declared to be a privilege upon which each incorporated municipality in which the vocation, occupation, business, or busin…

(a) For purposes of filing the returns required by § 67-4-715 and paying the taxes levied by §§ 67-4-704 and 67-4-705, every person taxable under §§ 67-4-704 and 67-4-705 shall, prior to engaging in business as defined in § 67-4-702, register with the commissioner or the county c…

(a) Persons described in § 67-4-708(4)(A) who are domiciled in a state other than this state shall, upon making application for a business tax license, execute and file a bond to, or establish an escrow account with, the county or municipality. Such bond shall be executed by two …

(1) Classification 1. Businesses, vocations and occupations that are taxable are set forth in the following classifications; provided, that each person shall be classified according to the dominant business activity:(1) Classification 1. Each person engaged in the business of mak…

(1) For the exercise of the privileges described, enumerated, or referred to in § 67-4-708, every person shall pay the taxes imposed by §§ 67-4-704 and 67-4-705 according to the dominant business activity of the person as follows:(1) CLASSIFICATION 1 as described in § 67-4-708(1)…

(1) Any county, by resolution of its county legislative body, or any incorporated municipality, by ordinance of its governing body, is authorized to impose a fee on the exercise of the privileges described or enumerated in this section. Notwithstanding any provision to the contra…

(a) In computing tax, there may be deducted from the measure of tax the following items:(1) Cash discounts allowed and taken on sales;(2) The proceeds of the sale of goods, wares, or merchandise returned by the customer when the sale price is refunded either in cash or by credit;…

(a) (1) Each person being unable to see by reason of total blindness, owning less than two thousand five hundred dollars ($2,500) of property above encumbrances on the property and doing business with a capital not exceeding two thousand five hundred dollars ($2,500), residing in…

(a) The following credits may be taken by persons filing and paying the tax imposed by this part:(1) For persons filing returns and paying taxes due under this part, the pro rata portion of any privilege tax paid under any provisions of title 56, chapter 4, part 4, title 57, chap…

(a) The minimum business tax payable under this part by any person subject to the tax levied in this part shall be as follows:(1) Notwithstanding § 67-4-709(1)-(4) for taxpayers included in classifications (1)-(4) in § 67-4-708, the minimum business tax shall be twenty-two dollar…

(a) The taxes levied by this part that are collected and administered by the commissioner shall be due and payable annually on the following dates:(1) December 31 for persons taxable under § 67-4-708(1);(2) March 31 for persons taxable under § 67-4-708(2);(3) June 30 for persons …

Chapter 1, parts 8, 13, 14, 15, 17 and 18 of this title shall apply to all taxes collected and administered by the commissioner under this part.

(a) (1) Except as otherwise provided in this part, all persons with a substantial nexus in this state during the tax period and engaged in this state in any vocation, occupation, business, or business activity set forth as taxable under § 67-4-708(1)-(5), with or without establis…

(a) The commissioner may, for good cause shown, grant not more than one (1) extension of time, not to exceed thirty (30) days, for a person liable for the business tax to file that person's tax return and pay the tax shown to be due. (b) Requests for such extensions must be made …

The commissioner is authorized, in the commissioner's sole discretion, to enter into a contract with the county clerk, in the case of business taxes levied by the state, or the appropriate city official, in the case of business taxes levied by a municipality, for the collection o…

For purposes of aiding administration of the tax under this part, the department shall make available to every person that files a return under this part a certificate indicating whether the person reported the tax due for a location at the wholesaler rate or retailer rate as set…

(a) If any person liable for tax, interest or penalty levied under this part sells out the person's business or stock of goods, or quits the business, the person shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business. (b)…

(a) It is the duty of every person required to pay a tax under this part to keep and preserve records showing the gross amount of sales tax owed to the state, and the amount of such person's gross receipts taxable under this part; and such other books of account as may be necessa…

(a) (1) Upon receipt of the prescribed application and payment of fifteen dollars ($15.00), together with any other information reasonably required, it shall be the duty of the county clerk, in the case of taxpayers located within the county, and the appropriate city official, in…

(a) The tax levied by the state under § 67-4-704, including any associated interest and penalties, shall be distributed as follows:(1) An amount equal to seven dollars ($7.00) per return shall be paid to the county clerk with respect to each tax return filed under § 67-4-715 by a…

(a) Where there exists an airport or any other navigation facility, as defined in § 42-4-103 or § 42-5-102, that is located outside the territorial limits of the creating municipality or the municipality that controls or operates the airport or air navigation facility, the creati…

No county, municipal, or metropolitan government shall have the authority to levy any regulatory fee, inspection fee, or special tax or fee of any type or kind on beer as defined in § 57-6-102, at either wholesale or retail, except as authorized by this part and by chapter 6 of t…

(a) As used in this section, “traveling photographer” means a photographer who makes or causes to be made studio type photographs or portraits and sells such photographs or portraits or enlargements of those photographs or portraits, and who does not have an established studio or…

A property management company shall owe its business tax based on its gross proceeds from overnight rentals and gross proceeds from any other source subject to the business tax levied by this part.

The tax imposed by this part is a state tax for state purposes only and no county or municipality or taxing district shall have power to levy any like tax.

The supervision and collection of the tax imposed by this part is under the direction of the department of revenue. The department has the authority and power to prescribe forms upon which individuals and entities required to collect and remit the tax imposed shall make reports o…

A tax is imposed on all bail bonds in this state, as provided in title 40, chapter 11, in the amount of twelve dollars ($12.00) per bail bond. For purposes of this part, an increase or decrease in the amount of an existing bail bond shall not constitute a new bail bond; provided,…

If a bail bond is sought pending appeal of a conviction, an additional tax in the amount of twelve dollars ($12.00) shall be imposed, even if the bond is a continuation of a previous bond.

Payment of the tax imposed by this part shall be a condition precedent to the validity of any bail bond under title 40, chapter 11. No bond shall issue unless the tax has been paid.

(1) It shall be the duty of the bail bondsman to collect the tax imposed by this part and to remit the tax to the department in such manner as the department may determine. A special account shall be created by the department into which all taxes collected under this part shall b…

This part shall be known and may be cited as the “Fantasy Sports Tax Act”.

(1) As used in this part:(1) “Adjusted revenues” means, for each fantasy sports contest, the amount equal to the total entry fees collected from all participants entering the fantasy sports contest less winnings paid to participants in the contest, multiplied by the resident perc…

(a) It is a privilege taxable by this state to offer or provide to Tennessee consumers fantasy sports contests. (b) A tax is imposed at the rate of six percent (6%) on all adjusted revenues of a fantasy sports contest offered by a fantasy sports operator to Tennessee consumers an…

The tax levied under this part shall be due and payable quarterly. For the purpose of ascertaining the amount of tax payable under this part, it shall be the duty of each fantasy sports operator, on or before the twentieth day immediately following the end of each calendar quarte…

(1) Of the taxes, including all penalties and interest, received by the commissioner under this part, the distribution shall be as follows:(1) (A) From July 1, 2016, to June 30, 2017, sixty percent (60%) shall be allocated to the general fund; and(B) Beginning July 1, 2017, and t…