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Tennessee Statutes, Title 67

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Tennessee/Statutes

← All Tennessee coverage

Title 67, Taxes And Licenses

10 chapters · 1,236 sections in this title.

All chapters in Title 671,236 Ch 4, Privilege and Excise Taxes299 Ch 5, Property Taxes264 Ch 1, General Provisions193 Ch 6, Sales and Use Taxes184 Ch 3, Petroleum Products and Alternative F…151 Ch 8, Transfer Taxes90 Ch 2, Income Taxation24 Ch 7, Severance Taxes20 Ch 10, Health Savings Account Act7 Ch 9, Payments in Lieu of Taxes4

1,236 sections·Filtered byTitle 67✕

Tenn. Code Ann. § 67-6-506 Extensions
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The commissioner, under emergency or other extraordinary conditions, may extend for not to exceed thirty (30) days the time for making any returns required under this chapter. There shall, however, be added to the amount of tax due, interest, as provided by § 67-1-801, from the r…
Tenn. Code Ann. § 67-6-507 Credits to dealers — Credits to prevent multistate taxations — Credits for resale of telecommunication services
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(a) This chapter does not apply with respect to the use, consumption, distribution or storage of tangible personal property, computer software, or computer software maintenance contracts for use or consumption in this state, upon which a like tax equal to or greater than the amou…
Tenn. Code Ann. § 67-6-508 Credits to purchaser
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The most recent bona fide purchaser for value of a motor vehicle that is seized by an authorized law enforcement official under title 55, chapter 5, or any other similar law respecting stolen motor vehicles, shall, if such vehicle is not ultimately returned to the purchaser, be e…
Tenn. Code Ann. § 67-6-509 Deduction for dealer's accounting costs
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Showing 1,051–1,100 of 1,236

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(a) An out-of-state person making sales in Tennessee, who is not required to register for sales and use tax under applicable law, but who nevertheless voluntarily registers to collect and remit use tax on items of tangible personal property sold to Tennessee customers, shall be a…

Tenn. Code Ann. § 67-6-510 Computation on trade-ins

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(a) Where used articles are taken in trade, or in a series of trades, as a credit or part payment on the sale of new or used articles, the tax levied by this chapter shall be paid on the net difference, that is, the price of the new or used article sold, less the credit for the u…

Tenn. Code Ann. § 67-6-511 Inclusion of lessee's sales in dealer's return

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When any person to whom a certificate of registration has been issued under this chapter leases certain departments in such person's place of business to other persons for the purpose of making sales at retail of tangible personal property or taxable services to consumers, and ke…

Tenn. Code Ann. § 67-6-512 Form of payment

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(a) All taxes, interest, and penalties imposed under this chapter shall be paid to the commissioner at Nashville in the form of remittance required by the commissioner. (b) The use of tokens is forbidden and prohibited.

Tenn. Code Ann. § 67-6-513 Settlement on quitting business

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(a) If any dealer liable for any tax, interest or penalty levied hereunder shall sell out such dealer's business or stock of goods, or shall quit the business, the dealer shall make a final return and payment within fifteen (15) days after the date of selling or quitting the busi…

Tenn. Code Ann. § 67-6-514 Excess revenue paid over to commissioner

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When the tax collected for any period is in excess of that provided by law, the total tax collected shall be paid over to the commissioner, less any compensation allowed to the dealer. This provision shall be construed with other provisions of this chapter and given effect so as …

Tenn. Code Ann. § 67-6-515 Collection of taxes by marketplace facilitator — Reports — Audit — Relief from liability

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(a) A marketplace facilitator that collects and remits the taxes imposed by this chapter shall collect taxes on sales through its marketplace based upon the address to which the tangible personal property or things taxable under this chapter are shipped; provided, however, that t…

Tenn. Code Ann. § 67-6-516 Delinquencies and other violations — Penalties — Grace period

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When an examination of a dealer's books and records indicates that the dealer is deficient in paying the proper tax due for a month, but has paid more tax than is actually due for another month, or is deficient in paying the proper tax on one (1) or more transactions within a mon…

Tenn. Code Ann. § 67-6-517 Delinquency — Determination and collection of tax

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(a) In the event any dealer fails to make a report and pay the tax as provided by this chapter, or in case any dealer makes a grossly incorrect report, or a report that is false or fraudulent, it shall be the duty of the commissioner to make an estimate for the taxable period of …

Tenn. Code Ann. § 67-6-518 Collection of tax from dealer's debtors

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In the event any dealer is delinquent in the payment of the tax provided in this chapter, the commissioner may give notice of the amount of such delinquency by registered mail to all persons having in their possession or under their control any credits or other personal property …

Tenn. Code Ann. § 67-6-519 Legislative intent to impose taxes levied by chapter to fullest extent constitutionally permitted

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It is the legislative intent to impose the taxes levied by this chapter to the fullest extent allowed under the constitutions of the United States and the state of Tennessee.

Tenn. Code Ann. § 67-6-520 Presumption that dealer has agent operating in state and has substantial nexus with state — Criteria — Rebuttal of presumption

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(a) A dealer is presumed to have a representative, agent, salesperson, canvasser, or solicitor operating in this state for the purpose of making sales and is presumed to have a substantial nexus with this state if:(1) The dealer enters into an agreement or contract with one (1) o…

Tenn. Code Ann. § 67-6-521 Compensation for costs incurred by dealers in accounting for and remitting sales and use taxes to state

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(a) This section applies to dealers who are required to register for and collect and remit the sales and use tax imposed on items of tangible personal property under this chapter when such items are sold during the period of time beginning July 1, 2022, and ending June 30, 2023. …

Tenn. Code Ann. § 67-6-522 Delinquent dealers

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(a) Every dealer licensed to do business in this state who becomes delinquent for more than ninety (90) days in the payment of any sales or use taxes due the state shall, upon notice from the commissioner, post with the commissioner cash or an indemnity bond with good and solvent…

Tenn. Code Ann. § 67-6-523 Records

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(a) It is the duty of every dealer required to make a report and pay any tax under this chapter to keep and preserve suitable records of the sales or purchases, as the case may be, taxable under this chapter, and such other books of account as may be necessary to determine the am…

Tenn. Code Ann. § 67-6-524 Registration of dealers

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(a) Dealers with a physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter. (b) Dealers with no physical presence in this state shall register with the department to collect and remit tax in accordance with this …

Tenn. Code Ann. § 67-6-525 Findings related to sales threshold standard

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The general assembly finds that the sales threshold standard required by § 67-6-524(b) matches the benchmark established by South Dakota that was analyzed and found to support it being upheld as constitutional by the supreme court of the United States in South Dakota v. Wayfair, …

Tenn. Code Ann. § 67-6-526 Effect on substantial nexus criteria

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Section 67-6-524 does not change the substantial nexus criteria for determining when a person is required to pay the business tax under § 67-4-717, excise tax under § 67-4-2007, or franchise tax under § 67-4-2105.

Tenn. Code Ann. § 67-6-528 Common carriers seeking reduced rate — Applications — Certificates

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(a) Common carriers seeking to make purchases subject to the reduced rate provided in part 2 of this chapter shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner and shall require information deemed necessary by…

Tenn. Code Ann. § 67-6-529 Exemption certificate for railroad track materials and locomotive radiators

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(a) Railroads seeking to make purchases of railroad track materials or locomotive radiators subject to the exemption provided in § 67-6-340 shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner, and shall require…

Tenn. Code Ann. § 67-6-531 Contracts for collection of sales and use taxes

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The commissioner may enter into agreements with persons, who are not otherwise liable to collect and remit sales or use taxes, for the collection of state and local sales or use taxes due on their sales of tangible personal property or taxable services to customers in Tennessee. …

Tenn. Code Ann. § 67-6-532 Electronic database for home service provider — Errors or omissions in database — Alternative if database not provided — Services subject to federal sourcing rules — Remedies available to customers

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(a) The commissioner may provide a home service provider with an electronic database that meets the requirements of 4 U.S.C. § 119. If such database is provided by the commissioner, a home service provider shall be held harmless from any tax, charge, or fee liability that otherwi…

Tenn. Code Ann. § 67-6-533 Liability of sellers and certified service providers when relying on erroneous data

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(a) Dealers and certified service providers have no liability to the state or local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by the commission…

Tenn. Code Ann. § 67-6-534 Seller's duty to determine nine-digit zip code

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Notwithstanding § 67-6-806(a), if a nine-digit zip code designation is not available for a street address, or if a seller is unable to determine the nine-digit zip code designation of a purchaser after exercising due diligence to determine the designation, the seller may apply th…

Tenn. Code Ann. § 67-6-535 Reciprocal agreements with other states

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The department may enter into a reciprocal agreement with the comparable department of another state to furnish records concerning purchases made by citizens of the other state from a dealer in this state where the dealer collects neither a sales nor a use tax on the sales; provi…

Tenn. Code Ann. § 67-6-536 Returns submitted by Model 1 and 2 sellers — Informational return — Electronic payments — Due dates

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(a) Model 1 or 2 sellers with business locations in this state shall submit their returns in a format required by the commissioner. Model 1 or 2 sellers that do not have business locations in this state may submit their returns in a format adopted by the member states to the Stre…

Tenn. Code Ann. § 67-6-537 Release from liability for sales or use taxes for certain sellers — Exceptions

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(a) This section applies to sellers who satisfy all of the following requirements:(1) The seller registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state, in accordance with the terms of the Streamlined Sales and Use Tax Agree…

Tenn. Code Ann. § 67-6-538 Customer refund procedures for over-collected sales or use taxes

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(a) These customer refund procedures apply when a purchaser seeks a refund of over-collected sales or use taxes from a seller. (b) Nothing in this section shall require the department to refund to a purchaser taxes collected in error by a seller from the purchaser. (c) Nothing in…

Tenn. Code Ann. § 67-6-539 Bundled transactions — Telecommunications services

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(a) (1) For purposes of this section, a bundled transaction means the retail sale of two (2) or more services, where:(A) The services are otherwise distinct and identifiable; and(B) The services are sold for one (1) nonitemized price.(2) A bundled transaction does not include the…

Tenn. Code Ann. § 67-6-540 Managed compliance agreement with eligible dealers

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(a) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with an eligible dealer. Such agreement may provide for:(1) One (1) or more effective use tax rates for purchases subject to tax under this chapter;(2) A procedure under whi…

Tenn. Code Ann. § 67-6-541 Sales to or use by a contractor, subcontractor, or material vendor of tangible personal property

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(a) (1) Notwithstanding chapter 856, § 4(g) of the Public Acts 2002, sales to or use by a contractor, subcontractor, or material vendor of tangible personal property, including rentals of tangible personal property and labor or services performed in the fabrication, manufacture, …

Tenn. Code Ann. § 67-6-601 Certificate of registration — Required — Application

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(a) Every person desiring to engage in or conduct business as a dealer in this state shall file with the commissioner an application for a certificate of registration for each place of business; however, a person operating multiple micro markets in this state may file with the co…

Tenn. Code Ann. § 67-6-602 Certificate of registration — Application — Form — Issuance or refusal to issue certificate

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(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…

Tenn. Code Ann. § 67-6-603 Forfeiture of certificate

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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.

Tenn. Code Ann. § 67-6-604 Revocation of certificate — Procedure

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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 …

Tenn. Code Ann. § 67-6-605 Recall of certificate for excessive administrative costs

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(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…

Tenn. Code Ann. § 67-6-606 Operating without certificate — Penalty

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(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…

Tenn. Code Ann. § 67-6-607 Unauthorized use of certificate — Penalty

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(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…

Tenn. Code Ann. § 67-6-608 Registration using central, electronic registration system

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(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…

Tenn. Code Ann. § 67-6-701 Short title — Nature of tax

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(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 …

Tenn. Code Ann. § 67-6-702 Tax authorized — Rates — Termination of services tax

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(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, …

Tenn. Code Ann. § 67-6-703 Priority of county levy

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(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 …

Tenn. Code Ann. § 67-6-704 Exemptions

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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…

Tenn. Code Ann. § 67-6-705 Tax subject to referendum

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(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…

Tenn. Code Ann. § 67-6-706 Referendum

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(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…

Tenn. Code Ann. § 67-6-707 Petition for tax

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(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…

Tenn. Code Ann. § 67-6-708 Termination of tax

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(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…