Title 67, Taxes And Licenses

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…

As used in this part, unless the context otherwise requires, “coal products” means coal ore and any other substance that might be severed from the earth by the process of producing salable coal, by whatever method of severance used.

(a) Administration and collection of this tax shall be by the state of Tennessee in the same manner as other taxes are collected by the state for and on behalf of local governments, and the department of revenue may promulgate all rules and regulations necessary and reasonable fo…

(a) There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state. (b) The tax shall accrue at the time t…

(1) The measure of the tax on all coal products severed from the ground in this state shall be:(1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;(2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and(3) On or after …

Every interested owner shall be liable for this tax to the extent of such owner's interest in such products. The owner shall become liable at the time the coal products are severed from the earth and ready for sale, whether before processing or after processing, as the case may b…

(a) The tax levied by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the coal is severed from the soil. (b) (1) For the purpose of ascertaining the amount of tax payable, it is the duty of all operators to transmit to t…

The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.

(a) Any person required by this part to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner for the computation, assessment, or collection of the tax imposed by this part, who fails to make the return, pay the tax, keep the records,…

(a) If the nonpayment of the tax is due to an intent to evade payment, the person liable for such payment may be restrained and enjoined from severing coal from a production unit from which coal has been severed and sold and upon which the tax is due. (b) Restraint proceedings sh…

(a) The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed. (b) A…

(a) Any county legislative body, by resolution, is authorized to levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within its jurisdiction. The tax shall be levied for the use and benefit of the county only, to be allocated and applied to its …

(a) “Sand, gravel, sandstone, chert and limestone” means sand, gravel, sandstone, chert and limestone severed from the earth in the process of producing a salable product by whatever means of severance used. It does not include, however, any mineral taxed under § 60-1-301 or part…

(a) The rate of the tax must be set by the county legislative body, but must not exceed the following amounts per ton on sand, gravel, sandstone, chert, or limestone severed from the ground in the county:(1) For a tax period that begins prior to July 1, 2025, fifteen cents (15¢) …

Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of this part.

For the purpose of ascertaining the amount of tax payable, it is the duty of all operators in the county to transmit to the department on or before the fifteenth day of the month next succeeding the month in which the tax accrues a return upon the forms provided by the department…

(a) The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues. (b) All interest and penalties collected with respect to the tax imposed by this part shall be retained by the department to help defray …

(a) All revenues collected from the severance of sand, gravel, sandstone, chert and limestone in the county, less an amount to cover the expenses of administration and collection and all of the interest and penalties collected, which shall be retained by the department of revenue…

(a) Any tax levied by authority of this part shall not apply to any sand, gravel, sandstone, chert and limestone severed to meet the obligations of any written contract for sale of the product entered into prior to June 5, 1984. (b) Any sand, gravel, sandstone, chert or limestone…

Any private or local acts in conflict with this part are repealed.

(a) The tax authorized by this part shall be levied pursuant to this part in any county upon the adoption of a resolution by a two-thirds vote of the county legislative body of such county. The presiding officer of the county legislative body shall certify a copy of the resolutio…

(a) (1) Except as otherwise provided by subdivision (a)(2), a tax is imposed upon the transfer by gift during any calendar year by any person of the following property, or any interest therein:(A) When the transfer is from a resident of this state:(i) Real property situated withi…

(1) Class A: The following named donees shall be included in:(1) Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the …

(a) The tax provided for in this part shall be computed upon net gifts made during the calendar year. (b) For the purposes of this part, “net gifts” means the total amount of gifts made during such year, less the value of all property transferred to the United States, the state o…

(a) (1) There shall be allowed against the net gifts made during any calendar year a maximum single exemption of ten thousand dollars ($10,000) against that portion of the net gifts going to donees of Class A, and a maximum single exemption of five thousand dollars ($5,000) again…

(a) Where a donor transfers during the calendar year by gift an interest in any property specified in § 67-8-101(a) or (b) to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction, in computing taxable gifts an amount equal to the gift. …

(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates:CLASS A1.4 percent on amounts from $10,000 to $25,000;2 percent on the next $25,000 or part thereof;4 percent on the next $50,000 or part thereof;5.5 percent on the …

(a) For the purposes of the tax imposed by this part, all property, real and personal, shall be appraised at its full and true value at the time of the making of the gift. Stocks and bonds listed on recognized exchanges shall be appraised by ascertaining their quoted value on the…

(a) The commissioner of revenue, hereinafter called the “commissioner,” has full supervision of the administration and enforcement of this part and of the collection of all taxes imposed thereunder. (b) The commissioner shall make such rules and regulations as may be necessary fo…

The commissioner is empowered to prescribe such forms as may be necessary under this part and shall keep such records as are indicated by good accounting practice. The commissioner may by general regulations prescribe how much and what portion of the commissioner's records shall …

(a) The tax imposed under this part shall be paid by the donor. Any person who, during any calendar year, makes any transfers by gift, except those that under § 67-8-104 are exempt from tax liability, shall, on or before April 15 following the close of such calendar year, make ou…

The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year.

(a) (1) As soon as practicable after the return required by § 67-8-110 is filed, the commissioner shall examine it and determine the correct amount of the tax.(2) If the required return is not filed by the donor on or before the date due, the commissioner shall determine the amou…

The commissioner may issue a distress warrant for the collection of the tax imposed under this part, together with interest and penalty on the tax in accordance with § 67-4-110.

If the tax imposed under this part is not paid by the donor when due, and if a distress warrant directed against the property of such donor has been returned nulla bona, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift.

(a) If, in the determination of the existence of a deficiency, the commissioner appraises property at a value higher than that thought by the donor to be its true value, the donor shall have a right to file with the commissioner, within ninety (90) days from the date of the recei…