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 § 67-4-705 — Levy of local privilege tax for making sales by engaging in any vocation, occupation, business or business activity — Election to continue imposition of tax — Levy of tax by ordinance — Tax on receipts from sales by direct-to-home satellite television programming services exempt

  1 provisions

  Municipalities may levy a privilege tax on certain sales activities, but direct-to-home satellite television programming services are exempt from this tax.

  Ordinance Open & Chat

• United States — Tennessee

  TCA § 67-4-701 — Short title — Nature of tax — Legislative intent

  1 provisions

  This section names the part the “Business Tax Act” and says the taxes here are in addition to other privilege taxes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 49-2-401 — Municipal school tax

  1 provisions

  An incorporated municipality may ask voters to approve a school tax, and if two-thirds vote yes, the tax must be levied and collected, subject to a stated rate ceiling and a county-tax condition.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 9-23-102 — Chapter definitions

  1 provisions

  This section defines terms used in the chapter, including tax increment terms, agencies, plans, and related public-finance concepts.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-701 — Administrative provisions — Appropriations

  1 provisions

  This section sets out how property tax relief is implemented, who processes applications, and the deadlines, repayment rules, and limits that apply.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-8-205 — Tax for use of state

  1 provisions

  This tax is for the state only, and counties, municipalities, and taxing districts cannot levy a similar tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2102 — Tax for state purposes only

  1 provisions

  This tax is only a state tax, and counties, municipalities, and taxing districts may not levy a similar tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1107 — Delinquency or other violations — Penalties

  1 provisions

  Tax becomes delinquent on the 16th day of the next month, and several penalties apply for late filing, nonpayment, and false or fraudulent returns.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-705 — Property Tax Freeze Act

  1 provisions

  This section creates a property tax freeze program, sets eligibility and application rules, and lets local governments adopt or end the program.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-53-312 — Preparation and submission of economic impact plan for counties other than those with a metropolitan government and a population exceeding 500,000

  1 provisions

  The corporation may prepare and submit an economic impact plan for municipal approval, but the plan must meet specific content, hearing, filing, and tax-allocation rules.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-3-203 — Billing for taxes — Installment payments

  1 provisions

  A metropolitan government may authorize its trustee to send tax bills to property owners and may combine certain district taxes into one bill. If the taxpayer pays half by October 31 and the rest by February 28, no interest or penalty is charged.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-711 — Deductions

  1 provisions

  This section lets taxpayers deduct specific items from tax or gross receipts, including certain sales adjustments, qualifying subcontractor payments, some out-of-state services, and bad debts, but it also sets conditions and exclusions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-4-111 — Tax additional to other taxes and fees

  1 provisions

  The tax in this chapter is added on top of other taxes and fees.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-602 — Tax imposed

  1 provisions

  This section sets litigation taxes for different kinds of cases and courts, and requires court clerks to collect them where applicable.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2404 — Delivery of delinquent tax list to attorney — Appeals

  1 provisions

  The county trustee must deliver delinquent land-tax lists to an attorney between February 1 and April 1 after notice is published, and related officials must help the attorney pursue collection suits.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 64-6-108 — Economic impact plan — Allocation of taxes

  1 provisions

  The authority may prepare and submit an economic impact plan for approval, but the plan must meet required content and notice rules, and tax allocation to the authority cannot last more than 30 years.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-8-202 — Part definitions

  1 provisions

  This section defines key terms used in the part, including “credit,” “decedent,” “estate,” “executor,” “federal estate tax,” “nontaxable property,” “state taxes,” “Tennessee estate,” and “Tennessee estate tax.”

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-4-402 — Nature of tax — Exemption from other taxes

  1 provisions

  The business is taxable by the state only, and counties or municipalities may not tax it except for specified ad valorem taxes on certain property.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 57-3-305 — State tax exclusive

  1 provisions

  The tax is treated as a state tax, and counties, municipalities, and taxing districts cannot levy a similar tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-4-106 — Violations and penalties — Delinquent taxes

  1 provisions

  If an operator does not remit collected taxes by the due date, the taxes are delinquent and interest plus monthly penalties apply; willful refusal to collect, remit, or pay the tax is a Class C misdemeanor.

  Act or statute Open & Chat