Esheria Regulatory Atlas

Tax law in United States — Tennessee

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

2,666 matching statutes

• United States — Tennessee

  TCA § 67-4-406 — Miscellaneous public utilities

  1 provisions

  Public utilities generally must pay a 3% tax on gross receipts in the state, with stated credits and an exemption for certain wholesale power entities.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2002 — Publication of delinquent tax lists

  1 provisions

  The county trustee may publish delinquent tax lists in local newspapers, and the trustee must give the lists to the papers at least 20 days before they go to the tax attorney.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3001 — Short title — Legislative intent

  1 provisions

  This part may be cited as the “Local Tourism Development Zone Business Tax Act,” and the taxes imposed by it are in addition to other privilege taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1202 — Entry tax authorized for customers admitted to adult performance business. [Effective until July 1, 2021.]

  1 provisions

  Adult performance businesses must record daily customer counts, keep the records, and provide them to the department on request; a $2 privilege tax applies per customer entry, and the section is repealed on July 1, 2021.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-501 — Tax collected from dealer — Property management company tax on vacation lodging — Mobile telecommunications service tax — Liability of marketplace facilitator

  1 provisions

  This section makes dealers liable for the chapter’s tax, assigns vacation-lodging remittance to a property management company in one situation, and generally makes marketplace facilitators liable for covered sales tax unless an exception applies.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-710 — Collection and administration. [Effective on July 1, 2021. See the version effective until July 1, 2021.]

  1 provisions

  The department of revenue collects and remits this local tax, counties and municipalities must provide a certified adopting resolution or ordinance, and taxpayers have a remedy for illegal assessment or collection.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-7-203 — Rate of tax — Liability of owners — Payment of tax

  1 provisions

  The county legislative body may set a tax rate on certain severed minerals, but the rate cannot exceed 15¢ per ton. Owners become liable when the material is severed and ready for sale, the tax is payable at sale and delivery, and revenue officials must use FIFO for certain existing stockpiles or inventories.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1907 — Local tax

  1 provisions

  A qualifying county may levy a 2% surcharge or tax on short-term vehicle rentals, with listed exclusions, and businesses must file monthly returns and remittances with the county clerk.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-515 — Collection of taxes by marketplace facilitator — Reports — Audit — Relief from liability

  1 provisions

  Marketplace facilitators must collect, report, and sometimes may be audited on marketplace sales taxes, with limited liability relief and restrictions on class actions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-304 — Liability for ad valorem taxes retained

  1 provisions

  Certain taxable businesses must pay all ad valorem taxes, including merchants' ad valorem taxes, to counties and municipalities.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 57-6-112 — Exclusiveness of tax

  1 provisions

  A county or municipality that collects this tax may not levy any other sales tax, inspection fee, or special tax on beer sales, except the privilege license fee allowed by chapter 5.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2003 — Administration by department of revenue — Forms and reports

  1 provisions

  Taxpayers subject to this tax must register with the department of revenue and file the required form on time; the commissioner may also require a copy of federal tax forms.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1506 — Monthly distribution of collected taxes — Deduction of administrative fee

  1 provisions

  The department must distribute collected taxes monthly to the applicable local governing body, and it may deduct a 1.125% administration fee from the collected tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-309 — Liability of person engaged in business less than one year

  1 provisions

  Some new businesses must report gross receipts and pay gross receipts tax monthly, then pay an annual tax on August 1; a transferee is not liable for further gross receipts taxes for that year in a covered transfer.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-414 — Refunds — Auxiliary engines

  1 provisions

  Some users of gasoline or undyed diesel fuel may get a tax refund or reduction, but they must meet specific use, payment, application, and minimum-amount conditions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-51-152 — Taxes imposed

  1 provisions

  Some receipts of prepaid limited health service organizations are subject to tax, but receipts from certain Title XIX subcontract work are exempt; the department administers this section.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-705 — Tax subject to referendum

  1 provisions

  Tax-related changes under this section need voter approval, except a change to the tax limitation made under § 67-6-702(a)(2).

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-32-124 — Taxation

  1 provisions

  HMOs doing business in the state must pay a 6% tax on amounts collected from enrollees or on their behalf.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2801 — Industrial and commercial personal property taxes, penalties, interest, attorney fees and costs — Waiver of enforcement and collection

  1 provisions

  The trustee or collector may seek court approval to waive collection of certain delinquent personal property taxes and related charges, but only if the statute’s stated conditions are met.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 60-1-302 — Reports and payment of tax

  1 provisions

  A person liable for the severance tax must file monthly reports and pay the tax due to the commissioner by the 20th day of each month.

  Act or statute Open & Chat