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 § 11-21-106 — Appropriations — Tax levy — Recreation and conservation tax — County conservation fund — Bonds in anticipation of tax

  1 provisions

  The county legislative body may fund county conservation work, levy a special annual tax, and issue bonds for recreation and conservation projects, subject to voter approval and other requirements.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3204 — Local option sales and use tax

  1 provisions

  Local governments may levy a local option sales and use tax surcharge, but certain items are exempt and the surcharge is limited and must be applied uniformly.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-7-208 — Tax inapplicable as to certain existing contracts

  1 provisions

  Certain sand, gravel, sandstone, chert, and limestone are exempt from this tax rule if they were tied to a written contract made before June 5, 1984, or if severance tax had accrued before that date and was paid.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 69-5-824 — Tax assessment of tracts partly outside district limits

  1 provisions

  Tax assessors must treat land that lies partly inside and partly outside a drainage district or drainage and levee district as separate independent tracts for assessment.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1411 — Levy — Taxpayer's bond pending appeal

  1 provisions

  A person challenging a tax collection can post a bond for the tax amount instead of paying it until the appeal or court case ends. If the taxpayer wins the appeal, the state must pay 6% annual interest on the tax amount.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 13-23-127 — Tax exemption

  1 provisions

  The agency and certain agency-issued obligations are exempt from specified taxes, with an exception for inheritance and gift taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1444 — Collection of tax debt from transferee — Liability of transferee

  1 provisions

  If a taxpayer transfers assets or creates obligations in violation of title 66, chapter 3 after taxes are incurred, the commissioner may collect the tax debt from the transferee.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1709 — Liability for tax by certain individuals — Employer's option to remit

  1 provisions

  Certain licensed or registered individuals are liable for the tax, employers may remit it for covered workers, and state agencies may pay it for eligible full-time state employees if the stated conditions are met.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 43-16-145 — Annual fee in lieu of other taxes — Exception

  1 provisions

  Associations organized under this chapter must pay a $10 annual fee instead of certain taxes, but a sales exception can make them liable for privilege tax on some transactions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-208 — Warranty or service contract covering repair or maintenance of tangible personal property — Computer software maintenance contracts

  1 provisions

  Certain warranty, service, and computer software maintenance contracts are subject to tax, with special rules for contracts tied to property or software in this state.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1701 — General provisions

  1 provisions

  When there is a general reappraisal, the county assessor and governing bodies must exchange assessed-value and tax-rate information, and the governing body must follow a review process before finalizing the certified tax rate.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-55-111 — Securing bonds — Enforcement by bondholders — Tax levy — Restrictions

  1 provisions

  A municipality may pledge its full faith and credit and unlimited taxing power to secure certain bonds, and bondholders may enforce those rights in court.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1701 — Privilege tax established — Collection

  1 provisions

  Businesses and occupations named in this part are taxed as a privilege tax, and the commissioner of revenue collects and deposits the tax into the state general fund unless this part says otherwise.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-706 — Collection of excessive tax prohibited

  1 provisions

  A tax collector must not collect more tax money than the law allows, when acting under color or pretense of office.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2805 — Issuance of stamps to indicate payment of tax — Report of seizure of unauthorized substances

  1 provisions

  The commissioner must issue tax stamps, merchants must report taxes on the commissioner’s form, and law-enforcement agencies must report certain seizures or arrests within 48 hours.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1410 — Administration and enforcement — Remedies of taxpayers

  1 provisions

  The authorized collector can exercise certain tax-collection powers, taxpayers have remedies for illegal assessment and collection, and taxes collected in error must be refunded.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-52-306 — Contracts for distribution of tax equivalent amounts

  1 provisions

  Certain municipalities and nearby taxing jurisdictions may enter and carry out contracts to distribute tax equivalent amounts, and those contracts must be consistent with this section and § 7-52-304.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-803 — Tract lying partly outside taxing district

  1 provisions

  An assessor must value a tract that lies partly inside and partly outside certain taxing districts as two separate tracts.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 58-2-204 — Residency or presence in state not established — Broad interpretation of protections

  1 provisions

  This section limits Tennessee tax, filing, registration, and licensing consequences for responding out-of-state employees and businesses during disaster or emergency-related work.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-802 — Supervision and collection of tax — Forms

  1 provisions

  The department of revenue directs supervision and collection of the tax, and it may prescribe reporting forms for people and entities that must collect and remit the tax.

  Act or statute Open & Chat