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 § 7-21-403 — Taxing authority

  1 provisions

  A unified government may levy the taxes a county or municipality could levy, and its legislative body may create taxing districts to allocate those taxes fairly.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-210 — Duty to collect taxes

  1 provisions

  Local collectors must diligently collect taxes and revenues, and they may not grant extensions for payment.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-704 — Payment to county — Form and receipt

  1 provisions

  The county trustee must accept specified tax-payment forms, give taxpayers receipts, and follow detailed receipt-format and recordkeeping rules; in some cases the trustee may charge card-processing and returned-payment service fees.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 45-3-901 — Applicable taxes and exemptions

  1 provisions

  Associations are subject to franchise and excise taxes, with specified tax exclusions and exceptions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-4-204 — Delinquency — Interest and penalties

  1 provisions

  Late remittance of taxes becomes delinquent, and the taxpayer owes 8% annual interest plus a 1% monthly penalty.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 4-31-1006 — Levy and collection of tax to pay for loan

  1 provisions

  Local government units that borrow under this part must levy and collect a tax to repay the loan, and special school districts must use a tax collection or pledged-tax method.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-1110 — Liquified gas — Reports — Payment of tax — Computation of tax

  1 provisions

  Dealers and certain commercial-vehicle users must file reports and remit the tax due by the stated deadlines.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-511 — Payment of floorstock tax

  1 provisions

  Certain taxpayers must pay floorstock tax with the required report or by specified deadlines, and some inventory is exempt from the remittance requirement.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-605 — Liability of clerks for uncollected taxes

  1 provisions

  If a court clerk fails to collect and pay over a privilege tax under § 67-4-602, the clerk becomes liable for it; the commissioner may collect from the clerk or the clerk’s bondsman, and certain reports must be made when a judge orders the tax not to be collected.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 57-4-302 — Collection of taxes

  1 provisions

  The commissioner of revenue collects the taxes, and licensees, retailers, and consumers must follow the tax collection, reporting, remittance, and bond rules stated here.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 57-6-103 — Levy of tax — Disposition — Collection

  1 provisions

  A wholesale beer tax is imposed at $35.60 per 31-gallon barrel, with proportional treatment for barrels of different sizes.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 57-5-104 — Application fee — Privilege tax — Permits

  1 provisions

  Applicants for certain beer-related permits must pay a $250 application fee, and beer businesses must pay a $100 privilege tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-206 — Maintenance of funding under highway trust fund

  1 provisions

  If federal highway-trust-fund taxes are reduced or eliminated, Tennessee’s related state tax must be adjusted to keep transportation funding at the same level, and the department of revenue must collect and allocate the taxes as directed.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-8-204 — Tax imposed

  1 provisions

  A Tennessee estate tax is imposed on the transfer of every decedent’s Tennessee estate, subject to the stated cap and calculation rule.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1405 — Remittance of tax

  1 provisions

  Hotel operators in the municipality must collect and remit the tax, and generally send it to the designated officer by the 20th of each month for the prior month.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-4-213 — Exemption from other taxes

  1 provisions

  Taxes paid under this part replace other taxes, but not the listed exceptions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-4-205 — Tax on gross premiums — Due date for payment of tax — Minimum stipulated

  1 provisions

  Most insurance companies covered by this section must pay a premium tax, file quarterly electronic returns, and make a final March 1 payment; life insurers have a separate rate, and some self-insurers are not required to pay.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1402 — Levy of tax authorized — Delinquent notice by publication

  1 provisions

  Municipalities may levy a hotel occupancy privilege tax up to 5%, with special rules for larger municipalities and for notices about delinquent tax.

  Notice Open & Chat

• United States — Tennessee

  TCA § 56-14-113 — Premiums subject to a gross premium tax — Amount

  1 provisions

  Surplus lines insurance premiums are subject to a gross premium tax, and agents/licensees must collect, report, and pay it on schedule.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-41-110 — Payment of fees and taxes by association

  1 provisions

  The association does not have to pay state or local fees and taxes, except for real or personal property taxes and any taxes excepted elsewhere in the subsection.

  Act or statute Open & Chat