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 § 67-4-111 — Collection from itinerant business

  1 provisions

  Constables must check for a privilege-tax receipt from certain itinerant or exhibition sellers, collect the tax if no receipt is shown, notify the county clerk within one week, and pay the tax within one month.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1412 — Delinquent tax notice by publication

  1 provisions

  A city, town, or county may publish a delinquent hotel-occupancy-tax notice, and if it does, it must follow the listed publication rules and pay the publication cost.

  Notice Open & Chat

• United States — Tennessee

  TCA § 67-1-911 — Provisions applicable to municipal taxes

  1 provisions

  Municipal tax money paid under protest must be deposited in the municipal treasury, notice must be given to municipal leaders, and if a timely court case succeeds, the municipality must refund the taxes, interest, and costs.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1704 — Penalties and interest

  1 provisions

  The revenue commissioner must assess and collect penalties and interest on delinquent or deficient taxes, and licensing agencies must hold certain renewal applications in abeyance until the tax problem is cured.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-306 — Period covered by tax — Refund

  1 provisions

  A business that stops operating during the privilege tax year may get a prorated tax refund if the refund exceeds $10, but this rule does not apply to transfers of existing businesses.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-509 — Deduction for dealer's accounting costs

  1 provisions

  Some out-of-state sellers who voluntarily register in Tennessee can claim a vendor-compensation deduction, but delinquent reports lose the deduction and Model 1 sellers are excluded.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-52-309 — Distribution by private act or home rule or metropolitan government charter

  1 provisions

  If there is no contract under § 7-52-306, the municipality must distribute the total tax equivalent paid each fiscal year among taxing jurisdictions using the stated formula, and make any reductions required by § 7-52-304(3) and (4).

  Rule Open & Chat

• United States — Tennessee

  TCA § 67-3-1406 — Determination of diesel tax payable on dyed diesel — Credit for sales tax paid to another state

  1 provisions

  Diesel tax on dyed diesel is calculated by a formula, and a credit is allowed for any sales tax properly paid to another state on that diesel.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-514 — Inclusion of taxes and fees in sales price

  1 provisions

  Taxes and fees imposed on petroleum products must be included in the sales price for sales-tax purposes, even if the vendor lists them separately.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 7-3-204 — Municipal auditorium events — Privilege tax

  1 provisions

  A metropolitan council may approve a privilege tax on tickets for events at a municipal auditorium, capped at 10% of the ticket consideration, and promoters must add and remit it to the metropolitan government.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 6-54-203 — Election on advertising tax

  1 provisions

  If the municipal governing body does not levy the tax at the regular levy, a petition signed by at least 5% of registered voters requires an election at the next regular municipal election.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 5-8-102 — Privilege tax — Motor vehicle tax

  1 provisions

  Counties may levy a motor vehicle privilege tax, but the tax and related decal rules have voter-approval and exemption requirements.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-702 — Payment to trustee

  1 provisions

  Taxpayers must pay their property taxes to the county trustee, and the taxes are due on the first Monday in October each year.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2106 — Rate of tax

  1 provisions

  The section sets a privilege tax rate of 25 cents per $100 of net worth for all taxpayers and requires most taxpayers to file on a separate-entity basis.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-4-216 — Delinquency

  1 provisions

  Companies that miss premium tax return or payment requirements can face escalating penalties, interest, no waiver, and possible debarment; the commissioner can grant limited extensions or electronic-filing exemptions for good cause.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-204 — Tax additional to other privilege taxes

  1 provisions

  Taxes imposed by parts 2-6 of this chapter do not replace any other privilege tax that applies to the same taxpayer or occupation under another section of the code.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2023 — Election for application of section by taxpayer meeting gross sales threshold and receipts factor threshold — Total amount derived from certified distribution sales to be excluded from numerator of receipts factor — Payment of excise tax on amount excluded from numerator

  1 provisions

  A taxpayer meeting both sales and receipts thresholds may elect this section by filing a form with the department and giving required information by the tax-return due date.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-715 — When taxes due and payable — Transmission of returns — Due dates of returns — Consolidating taxes

  1 provisions

  Taxpayers must file returns and pay the tax by the stated dates, and some must file and pay electronically.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 11-24-109 — Special playground and recreation tax

  1 provisions

  A municipality or county governing body adopting this part may levy and collect a special playground and recreation tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-701 — Short title — Nature of tax

  1 provisions

  This part may be called the “1963 Local Option Revenue Act,” and the tax authorized here is additional to other taxes and fees counties, cities, and towns may already levy.

  Act or statute Open & Chat