Esheria Regulatory Atlas

Tax law in United States — Tennessee

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

2,666 matching statutes

• United States — Tennessee

  TCA § 67-5-2008 — Payment of tax after return of delinquent tax list

  1 provisions

  Delinquent taxes may be received at the county trustee’s office during the stated period, and the county trustee must collect penalties and interest at the same time.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-30-108 — County of situs of newly incorporated municipality to continue to receive tax revenues until July 1 — Exception — Notice to department of revenue

  1 provisions

  New municipalities keep county tax revenue until July 1 after incorporation, unless the incorporation itself takes effect on July 1.

  Notice Open & Chat

• United States — Tennessee

  TCA § 56-4-215 — Foreign companies — Tax upon business in force upon ceasing to transact new business — Failure to pay tax, penalty — Condition to obtain or renew license

  1 provisions

  Foreign insurance companies must keep paying the same tax on business remaining in force after their license expires or they stop new business, and they face a 50% penalty if they do not pay within 60 days after taxes are due.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-802 — Part definitions

  1 provisions

  This section defines terms used in this part, including “agreement,” “person,” “sales tax,” “seller,” “state,” and “use tax.”

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-3003 — Privilege tax on sales in business activity in a qualified public use facility and in tourism development zones — Ordinance authorizing privilege tax — Petition by voters calling for election — Election — Duration of tax

  1 provisions

  A municipality may levy a privilege tax of up to 5% on certain sales in a qualified public use facility, and in some tourism development zone businesses tied to that facility, if authorized by ordinance and subject to stated approval procedures.

  Ordinance Open & Chat

• United States — Tennessee

  TCA § 67-3-201 — Gasoline tax

  1 provisions

  This section imposes a gasoline-related privilege tax, with exemptions in part 4 and different per-gallon rates for different date ranges.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-201 — Definitions — Applicability

  1 provisions

  This section says the part’s definitions and general rules apply unless a special case or conflicting specific tax provision says otherwise.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 65-25-122 — Taxes

  1 provisions

  Cooperatives and foreign corporations transacting business under this chapter are not exempt from ad valorem property taxes, and certain assessment schedules must be filed with the comptroller of the treasury.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-724 — Distribution of taxes — Retention by state in general fund of taxes, interest and penalties assessed due to audit

  1 provisions

  This section splits certain tax, interest, penalties, and fees among county clerks, city officials, the department, local governments, and the state general fund.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-402 — Bottlers and manufacturers of soft drinks. [Contingent repeal date. See subdivision (b)(2).]

  1 provisions

  This section defines bottled soft drinks and nonalcoholic beverages, imposes a 1.9% gross-receipts tax on certain bottled soft drink sellers, gives some exemptions and credits, and requires an annual report by the department of transportation.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 45-2-104 — Equality of taxation

  1 provisions

  The state may not tax state-chartered banks, except for property taxes and banking fees provided by law, unless the same tax can also be legally applied to national banks.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1908 — Local tax for the convention center fund

  1 provisions

  A qualifying metropolitan government may levy a 1% surcharge or tax on short vehicle rentals, if the metropolitan council adopts an ordinance.

  Treaty Open & Chat