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 § 65-7-114 — Tax levy to meet bond payments

  1 provisions

  County or municipal authorities must levy taxes to cover bond interest and principal, but the annual levy for the subscription cannot exceed 25% of the amount subscribed.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 5-17-105 — Fire and emergency services tax districts

  1 provisions

  The county legislative body or other governing body determines fire and emergency services tax district boundaries, gives notice by mailing district boundary descriptions to property owners, and fixes the boundaries by resolution after at least 30 days.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-55-102 — Privilege taxes

  1 provisions

  Each municipality may levy privilege taxes on merchants and certain other businesses, but the tax amount cannot exceed the state’s amount for state purposes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-308 — Quarterly payments

  1 provisions

  Certain gross receipts taxpayers may pay quarterly, but late payments trigger interest and penalties.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 9-4-5301 — Statutes providing base apportionment for determining additional state revenues

  1 provisions

  Certain state-shared tax funds for counties and municipalities must be used as the base apportionment for calculating additional state revenues under the Tennessee Constitution.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-1113 — Compressed natural gas — Rate of tax

  1 provisions

  Compressed natural gas used to propel motor vehicles on public highways is subject to a use tax, with a stated gallon-equivalent factor and time-based per-gallon rates; governmental agencies are exempt.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-312 — Transfer of preliminary artwork by advertising agency — Sale or use of final artwork and advertising materials subject to tax

  1 provisions

  Preliminary artwork transferred or used by an advertising agency for advertising services is exempt from tax, but final artwork and advertising materials are taxable.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1002 — Tax imposed

  1 provisions

  Dealers and distributors of tobacco products must pay taxes to the department for selling cigarettes and tobacco products in the state.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-220 — Retail sales at flea markets

  1 provisions

  Most flea market dealers must register and pay tax, with set fee options and filing deadlines; operators must help ensure dealers are registered and may face penalties for negligence.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-52-303 — Part definitions

  1 provisions

  This section defines key terms used in this part.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 68-115-208 — Gross receipt tax — Preliminary and final report on ticket sales — Complimentary tickets — Violations and penalties — Book and records

  1 provisions

  Promoters must pay contest-related fees and taxes, file required reports, keep records for 3 years, and stay within the complimentary-ticket limit unless the commission authorizes more.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1331 — Certification of valuation to local officials — Collection of tax

  1 provisions

  After receiving the valuation from the board of equalization, the comptroller of the treasury must certify the taxable amount to county and city tax officials.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-2-103 — Tax for state purposes only

  1 provisions

  The tax in this part is for state purposes only, and counties and municipalities may not levy it, subject to § 67-2-119.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-301 — Measurement of gasoline tax

  1 provisions

  This section sets when gasoline tax is measured and levied for imported, in-state refined, and certain out-of-state products.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2402 — Notice to property owner of delinquency

  1 provisions

  The trustee or collector must prepare a delinquent property-tax list and put a back-tax warning in current tax bills sent to affected property owners, unless the county falls within the stated population exception.

  Notice Open & Chat

• United States — Tennessee

  TCA § 35-50-122 — Generation-skipping tax — Definitions

  1 provisions

  This section defines several terms and lets a trustee split a trust to help reduce or avoid generation-skipping tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1105 — Tax rate

  1 provisions

  This section sets tax rates on the production of special nuclear material.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 9-9-112 — Exemption from taxes

  1 provisions

  Principal and interest on debt obligations issued under this chapter are exempt from state and local taxation, except inheritance, transfer, and estate taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 29-17-708 — Payment of taxes

  1 provisions

  A trustee or other tax-collection officer notified under § 29-17-703 must tell the court in writing the taxes due on the property, and the court must give directions to satisfy the taxes and release the lien.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1002 — Grounds

  1 provisions

  The county legislative body may reassess back taxes and re-levy land when unpaid taxes or assessments have been set aside or declared void by a court.

  Act or statute Open & Chat