Title 67, Taxes And Licenses

(a) A local government is authorized to levy a surcharge, for use in accordance with § 67-4-3205, on the same privileges subject to the taxes listed in subdivisions (a)(1)-(6), if the underlying local tax on such privileges is being collected at the time a transit improvement pro…

(a) Any surcharge shall be levied, collected, and administered in the same manner as the applicable underlying local tax, and shall be subject to the same conditions, limitations, exemptions, credits, returns, and other requirements as are applicable to the underlying local tax. …

(a) Notwithstanding that a local government may levy a surcharge under this chapter on the local option sales and use tax pursuant to chapter 6, part 7 of this title for use in accordance with § 67-4-3205, and in addition to the exemptions authorized by § 67-4-3203(a), the follow…

(a) Revenue from a surcharge must be used for costs associated with the planning, engineering, development, construction, implementation, administration, management, operation, and maintenance of public transit system projects that are part of a transit improvement program. (b) R…

(a) Before a surcharge may be imposed, a transit improvement program shall be developed and adopted in accordance with this section. (b) A transit improvement program must indicate and describe in reasonable detail the public transit system projects and services to be funded and …

Engaging in the various businesses mentioned in this part is declared to be a privilege for state purposes and taxable by the state alone, and any person so engaged shall pay to the commissioner of revenue, unless otherwise provided, the tax stated in this part. No county or muni…

(a) Definitions. As used in this section, unless the context otherwise requires:(1) “Bottled soft drinks” includes any and all nonalcoholic beverages, whether carbonated or not, such as soda water, cola drinks, orangeade, grapeade, gingerale and the like, and all bottled preparat…

(a) (1) Each person engaged in the business of furnishing or distributing gas, water, or electric current, whether to a dealer, consumer, municipality or other customer shall, for the privilege of doing such business, pay to the state for state purposes an amount equal to three p…

(a) Each public utility, other than those specifically enumerated and taxed under another section of this part, shall for the privilege of doing business pay to the state for state purposes an amount equal to three percent (3%) of the gross receipts in this state. (b) (1) There s…

(a) Transfers of Realty. (1) On all transfers of realty, whether by deed, court deed, decree, partition deed, or other instrument evidencing transfer of any interest in real estate, there shall be paid for the privilege of having the same recorded a tax, for state purposes only, …

(a) As used in this section, unless the context otherwise requires:(1) “Gross receipts” means and includes the total receipts from the sale of any item included in subdivision (a)(2), without any deductions for any cost of sales, expense, or any other charge whatsoever. “Gross re…

(a) In addition to the privilege tax on marriage licenses under § 67-4-505, the county clerk shall collect and forward to the commissioner of revenue a tax of fifteen dollars ($15.00) for each marriage license issued. (b) Funding for family violence shelters and shelter services …

(a) The engaging in any vocation, occupation or business named in this part is declared to be a privilege and the rate of tax on such privilege shall be as fixed by this part, which privilege tax shall be paid to the county clerk, as provided by law for the collection of such rev…

Each county and incorporated city is authorized and empowered to levy a privilege tax upon merchants and other vocations, occupations or businesses declared in this part to be privileges, to be levied in the same manner and not to exceed in amount the tax levied by the state, exc…

(a) Notwithstanding any law to the contrary, except where specifically authorized by general law, when any county has pursuant to private act levied a tax on a privilege, no municipality within that county shall later levy a tax on the same privilege, and when any municipality ha…

(a) Notwithstanding any other law to the contrary, any municipality located within a tourist resort county as defined in § 42-1-301 that also has two (2) premiere type tourist resort municipalities as defined in § 67-6-103(a)(3)(B)(i) in such county, is authorized to levy and imp…

The privilege tax on marriage licenses shall be five dollars ($5.00) each and the tax is to be kept in the county for school purposes.

(a) (1) Each person operating any vending machine for the benefit of a charitable nonprofit organization, by which merchandise of the market value of the coin deposited not exceeding twenty-five cents (25¢) is sold or delivered to customers, shall have the privilege and option of…

(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…