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 § 67-4-502 — Authorization to levy privilege tax

  1 provisions

  Counties and incorporated cities may levy a privilege tax on merchants and other listed businesses, subject to the same manner of levy and a cap tied to the state tax unless the code says otherwise.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 9-21-116 — Hotel and motel projects subject to tax

  1 provisions

  A hotel or motel built as a public works project under this chapter is subject to collection of the local hotel-and-motel tax where that tax applies.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 68-211-920 — Contracts with solid waste authorities — Municipal corporations and counties — With taxing power — Without taxing power

  1 provisions

  If certain municipal bodies or the state enter specified contracts, they must arrange funding for the annual payments due under those contracts.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1443 — Failure to pay taxes collected from taxpayer's customers

  1 provisions

  A person who is required to collect and remit tax from customers must truthfully account for and pay it over, and may be liable if they willfully fail to do so or try to evade or defeat payment.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1806 — Bar to collection after ten years

  1 provisions

  Taxes on real and personal property become uncollectible after 10 years, unless the property is sold within that period.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-904 — Jurisdiction of suit — Certification and repayment

  1 provisions

  This section lets certain tax-refund suits be tried in specified county courts, requires the finance and administration commissioner to issue a refund warrant when the tax was wrongfully collected, and gives the court power to certify the refund and interest.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-803 — Amount of tax

  1 provisions

  A $12 tax is imposed on each bail bond in this state, and bail bondsmen must collect it.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-903 — [Reserved.]

  1 provisions

  A purchaser of direct mail without a direct pay permit must give the seller either a direct-mail exemption certificate or delivery information. The seller then collects tax based on the certificate or delivery information, and some seller obligations are removed when the certificate is received.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-12-115 — Deduction from premium taxes

  1 provisions

  Member insurers may use a credit against premium taxes, up to 25% of net premium taxes due in a year, and the guaranty association must annually certify member insurers and assessments to the commissioner.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 57-3-303 — Payment of tax — Returns — Bond — Stamps — Rules and regulations — Penalties — Armed forces exemption

  1 provisions

  Licensed wholesalers, distillers, and manufacturers must file tax returns, keep records, and may need to post bonds; some armed-forces sales are tax-exempt.

  Regulation Open & Chat

• United States — Tennessee

  TCA § 67-5-1512 — Certification of board action — Penalties and interest

  1 provisions

  The board must issue a certificate and send final written notice for appealed assessments. Tax penalties and interest are paused during an appeal if the taxpayer pays the undisputed portion or full tax by the delinquency date, but interest can start again after the final certificate or later under the refund rules.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2104 — Doing business in Tennessee a taxable privilege

  1 provisions

  Doing business in Tennessee, or exercising the corporate franchise, is treated as a taxable privilege, and the tax is an accrued tax for the tax year covered by the required return.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-39-307 — Exemption from taxation — Securities

  1 provisions

  The corporation is exempt from state taxation, and qualifying energy acquisition corporations may make payments in lieu of taxes with the local government that previously received the property tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-603 — Collection

  1 provisions

  Court clerks must collect and remit litigation privilege taxes, with specific collection and reporting steps for criminal and appellate matters.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-1204 — Amount of tax — Formula

  1 provisions

  The tax payable to the state is calculated by a mileage-based formula using travel in the state and the applicable per-gallon tax rates.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 5-5-124 — Powers and duties — Correction of tax errors

  1 provisions

  County legislative bodies may release double taxes when they have been incurred and may correct errors in the tax list.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-721 — Settlement upon selling or quitting business

  1 provisions

  A seller with unpaid tax liabilities must file a final return and pay within 15 days after selling or quitting the business. A buyer or successor may have to withhold purchase money, and a buyer can limit liability by following the affidavit and notice process. Certain one-time in-municipality business moves are exempt

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 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

  1 provisions

  This section lets the commissioner provide a database for home service providers and sets a customer dispute process for billing or jurisdiction errors in mobile telecommunications services.

  Rule Open & Chat

• United States — Tennessee

  TCA § 7-88-106 — Apportionment and distribution of incremental increases due to public use facility

  1 provisions

  Tax revenue from a qualified public use facility in a tourism development zone must be apportioned and distributed to the municipality, with several exclusions and time limits.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2006 — Return of delinquent tax list — Settlement

  1 provisions

  Collecting officers must return delinquent tax lists and settle with the trustee by the stated January 1 deadlines, and some credits are barred until the lists are returned.

  Act or statute Open & Chat