Title 67, Taxes And Licenses

(a) Every application for a certificate of registration shall be made upon a form prescribed by the commissioner, and shall set forth the name under which the applicant transacts or intends to transact business, the location of the applicant's place or places of business, and suc…

Any person violating this part shall forfeit the certificate of registration, which shall be revoked in accordance with this chapter, and such person shall not be entitled to register under this chapter for a period of twelve (12) months after the revocation has become final.

Whenever any person fails to comply with any provision of this chapter or any rule or regulation of the commissioner relating to this chapter, the commissioner, upon hearing, after giving the person ten (10) days' notice in writing, specifying the time and place of a hearing and …

(a) The commissioner has the discretion, on the basis of adequate past experience, to recall any certificate of registration where, in the commissioner's judgment, the cost of administering the account is disproportionately high as compared to the amount of tax that a taxpayer is…

(a) It is a Class C misdemeanor for any dealer as herein defined to engage in business without a proper and valid certificate of registration. (b) Any person who engages in business as a dealer in this state without a certificate of registration after a certificate of registratio…

(1) It is a Class C misdemeanor for any person having a certificate of registration to:(1) Use such certificate for the purpose of purchasing tangible personal property subject to the tax herein levied except for resale, unless authorized so to do by other provisions of this chap…

(a) Notwithstanding §§ 67-6-601 and 67-6-602, a person may register using the central electronic registration system provided by Streamlined Sales and Use Tax Agreement governing board; furthermore, the commissioner shall permit a person to register through an agent under procedu…

(a) This part shall be known and may be cited as the “1963 Local Option Revenue Act.” (b) The tax authorized by this part is and shall be in addition to all other taxes which counties, cities and towns are now authorized to levy, whether levied in the form of excise, license, or …

(a) (1) (A) Any county, by resolution of its county legislative body, or, subject to subdivision (a)(1)(B), an incorporated city or town, by ordinance of its governing body, is authorized to levy a tax on the same privileges subject to this chapter as the chapter may be amended, …

(a) (1) The levy of the tax by a county shall preclude, to the extent of the county tax, any city or town within such county from levying the tax, but a city or town shall at any time have the right to levy the tax at a rate equal to the difference between the county tax and the …

No county or incorporated city or town is authorized to levy any tax on the sale, purchase, use, consumption or distribution of electric power or energy, or of natural or artificial gas, or coal and fuel oil or steam and chilled water produced and distributed by an energy resourc…

(a) The operation of the resolution or ordinance authorized in § 67-6-702 shall be subject to approval of the voters as required in § 67-6-706 and to the other provisions of this part. (b) Nothing contained in this part shall be deemed to permit an increase in the privilege tax r…

(a) (1) Any ordinance or resolution of a county or of a city or town levying the tax under authority of this part shall not become operative until approved in an election herein provided in the county or the city or town, as the case may be.(2) The county election commission shal…

(1) A resolution or ordinance levying the tax authorized may be initiated by petition of the voters in the following manner:(1) The petition shall be addressed to the county legislative body or the governing body of the city or town requesting that a resolution or ordinance be ad…

(a) The tax imposed in this part shall remain in effect in the county or city on a perpetual basis as permitted by law, unless the city or county by ordinance or resolution, respectively, shall provide for a specific termination date. (b) The city or county by ordinance or resolu…

Any ordinance or resolution of a county, city or town adopted in accordance with this part may be repealed in the same manner as provided by this part for its adoption; provided, that any election for the repeal of a county tax shall be open to the voters of the entire county.

(a) (1) In collecting and administering the tax levied under the authority of this part, the commissioner of revenue shall have the same powers as the commissioner has in collecting and administering the state sales tax.(2) Rules and regulations promulgated by the commissioner un…

(a) The tax levied by a county under this part shall be distributed as follows:(1) One-half (½) of the proceeds shall be expended and distributed in the same manner as the county property tax for school purposes is expended and distributed; and(2) The other one-half (½) as follow…

There is exempt from the local option tax fees for subscription to, access to or use of television programming or television services provided by a video programming services provider offered for public consumption up to but not exceeding twenty-seven dollars and fifty cents ($27…

This part shall be known and may be cited as the “Simplified Sales and Use Tax Administration Act.”

(1) As used in this part, unless the context otherwise requires:(1) For purposes of §§ 67-6-803 and 67-6-804, “agreement” means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task f…

The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect sales and use tax. The general assembly further finds that Tennessee should participate in multi-state discussions to review or…

For the purposes of reviewing or amending the agreement embodying the simplification requirements as contained in § 67-6-806, the state of Tennessee shall enter into multi-state discussions and shall be represented in such discussions by the following four (4) delegates: the comm…

(a) The commissioner of revenue is authorized to enter into, on behalf of the state of Tennessee, the agreement styled “Streamlined Sales and Use Tax Agreement”, adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement,…

(a) The commissioner shall provide and maintain a database that describes boundary changes for all counties, cities and towns that levy a tax pursuant to part 7 of this chapter. This database shall include a description of the change and the effective date of the change for sales…

(a) Notwithstanding another law to the contrary, this part applies in determining whether a transaction is sourced to this state under this chapter. This part applies regardless of the characterization of a product as tangible personal property, a digital good, a service, or othe…

(a) (1) For purposes of this subsection (a):(A) “Location” does not include a location that merely provided the digital transfer of the product sold; and(B) “Receive” or “receipt”:(i) Means:(a) Taking possession of tangible personal property;(b) Making first use of services; or(c…

(a) The sale, including lease or rental, of a product made from a place of business within the physical limits of this state where delivery is made by the seller or lessor to a purchaser or lessee within the physical limits of this state, or to a carrier or United States postal s…

(a) For purposes of this section:(1) “Advertising and promotional direct mail” means printed material that is direct mail, for which the primary purpose is to attract public attention to a product, person, business, or organization, or to attempt to sell, popularize, or secure fi…

(a) As used in this section, unless the context otherwise requires:(1) “Customer” means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, then the end user of the teleco…