Tennessee · Statutes
Chapter 4
303 sections
303 sections
- Tenn. Code Ann. § 67-4-101Privileges taxable - License required
- Tenn. Code Ann. § 67-4-102Exemptions from privilege taxes
- Tenn. Code Ann. § 67-4-103Collection of privilege taxes by county clerk
- Tenn. Code Ann. § 67-4-104Issuance of license
- Tenn. Code Ann. § 67-4-105Application for license
- Tenn. Code Ann. § 67-4-106Partnership license
- Tenn. Code Ann. § 67-4-107Transfer of license
- Tenn. Code Ann. § 67-4-108Reporting persons liable for tax
- Tenn. Code Ann. § 67-4-109Action by county against business in violation
- Tenn. Code Ann. § 67-4-110Action by commissioner against business in violation
- Tenn. Code Ann. § 67-4-111Collection from itinerant business
- Tenn. Code Ann. § 67-4-112Actions on license bonds
- Tenn. Code Ann. § 67-4-113Rules and regulations - Military personnel
- Tenn. Code Ann. § 67-4-114Credit for beer or ale rendered unsalable as a result of flooding
- Tenn. Code Ann. § 67-4-201Definitions - Applicability
- Tenn. Code Ann. § 67-4-202Engaging in business without compliance a public nuisance
- Tenn. Code Ann. § 67-4-203Administration by commissioner
- Tenn. Code Ann. § 67-4-204Tax additional to other privilege taxes
- Tenn. Code Ann. § 67-4-206Payment - Penalty and interest
- Tenn. Code Ann. § 67-4-208Liability of transferees and fiduciaries
- Tenn. Code Ann. § 67-4-209Tax collection by clerks
- Tenn. Code Ann. § 67-4-210Duty to collect taxes
- Tenn. Code Ann. § 67-4-211Failure of collector to enforce law - Penalty
- Tenn. Code Ann. § 67-4-212Collection of taxes by commissioner
- Tenn. Code Ann. § 67-4-213Records and reports
- Tenn. Code Ann. § 67-4-215Distress warrants
- Tenn. Code Ann. § 67-4-216Injunctions
- Tenn. Code Ann. § 67-4-217Contracts by unlicensed persons
- Tenn. Code Ann. § 67-4-218Miscellaneous violations - Penalties
- Tenn. Code Ann. § 67-4-301Part definitions
- Tenn. Code Ann. § 67-4-302Reports
- Tenn. Code Ann. § 67-4-304Liability for ad valorem taxes retained
- Tenn. Code Ann. § 67-4-305Credits for franchise and excise taxes
- Tenn. Code Ann. § 67-4-306Period covered by tax - Refund
- Tenn. Code Ann. § 67-4-308Quarterly payments
- Tenn. Code Ann. § 67-4-309Liability of person engaged in business less than one year
- Tenn. Code Ann. § 67-4-310Transfer of vending machine business
- Tenn. Code Ann. § 67-4-311Obtaining evidence
- Tenn. Code Ann. § 67-4-401Generally
- Tenn. Code Ann. § 67-4-402[Contingent repeal date. See subdivision (b)
- Tenn. Code Ann. § 67-4-405Gas, water and electric companies
- Tenn. Code Ann. § 67-4-406Miscellaneous public utilities
- Tenn. Code Ann. § 67-4-409Recordation tax
- Tenn. Code Ann. § 67-4-410Establishments selling mixed drinks or setups
- Tenn. Code Ann. § 67-4-411Marriage licenses - Funding for family violence shelter and services
- Tenn. Code Ann. § 67-4-501Taxable privilege, generally
- Tenn. Code Ann. § 67-4-502Authorization to levy privilege tax
- Tenn. Code Ann. § 67-4-503Multiple taxation of same privilege
- Tenn. Code Ann. § 67-4-504Authority to levy and impose private act privilege taxes in municipality with two premier type tourist resort municipalities in the same county
- Tenn. Code Ann. § 67-4-505Marriage licenses
- Tenn. Code Ann. § 67-4-506Vending machines benefiting charities
- Tenn. Code Ann. § 67-4-601Rights of local governments preserved - Amount of tax - Liability - Application - Scott County pilot project - Substance abuse prevention programs - FacilitiesRepealed
- Tenn. Code Ann. § 67-4-602Tax imposed
- Tenn. Code Ann. § 67-4-603Collection
- Tenn. Code Ann. § 67-4-604Courts to which tax applies
- Tenn. Code Ann. § 67-4-605Liability of clerks for uncollected taxes
- Tenn. Code Ann. § 67-4-606Apportionment of revenue
- Tenn. Code Ann. § 67-4-701Short title - Nature of tax - Legislative intent
- Tenn. Code Ann. § 67-4-702Part definitions
- Tenn. Code Ann. § 67-4-703Authority of commissioner - Rights and remedies of persons subject to taxes - Discretion of commissioner to transition administration of part from local to state level
- Tenn. Code Ann. § 67-4-704Levy of state sales tax for privilege of making sales by engaging in any vocation, occupation, business or business activity - Tax on receipts from sales by direct-to-home satellite television programming services exempt
- Tenn. Code Ann. § 67-4-705Levy 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
- Tenn. Code Ann. § 67-4-706Registration of persons subject to taxes for purposes of filing returns and paying taxes - Designation of entity responsible for registrations
- Tenn. Code Ann. § 67-4-707Bond for certain foreign businesses
- Tenn. Code Ann. § 67-4-708Classifications
- Tenn. Code Ann. § 67-4-709Tax rates
- Tenn. Code Ann. § 67-4-710Fees for the exercise of privileges of antique malls, flea markets, craft shows, antique shows, gun shows, auto shows and transient vendors
- Tenn. Code Ann. § 67-4-711Deductions
- Tenn. Code Ann. § 67-4-712Exemptions
- Tenn. Code Ann. § 67-4-713Credits
- Tenn. Code Ann. § 67-4-714Inactive or terminated taxable entities not relieved from filing a return and paying business tax
- Tenn. Code Ann. § 67-4-715When taxes due and payable - Transmission of returns - Due dates of returns - Consolidating taxes
- Tenn. Code Ann. § 67-4-716Applicability of parts of chapter 1 of this title
- Tenn. Code Ann. § 67-4-717State and local privilege tax imposition for persons with a substantial nexus in the state and engaged in any vocation, occupation, business or business activity - Distributing state and local business tax
- Tenn. Code Ann. § 67-4-718Extension of time for filing or payment
- Tenn. Code Ann. § 67-4-719Authority of commissioner to enter contract for collection of delinquent taxes
- Tenn. Code Ann. § 67-4-720Certificate indicating whether person reported tax due for location at wholesaler rate or retailer rate
- Tenn. Code Ann. § 67-4-721Settlement upon selling or quitting business
- Tenn. Code Ann. § 67-4-722Taxpayer's records
- Tenn. Code Ann. § 67-4-723License - Issuance and renewal - Duty to exhibit license - Use of collected funds
- Tenn. Code Ann. § 67-4-724Distribution of taxes - Retention by state in general fund of taxes, interest and penalties assessed due to audit
- Tenn. Code Ann. § 67-4-725ReservedRepealed
- Tenn. Code Ann. § 67-4-727Municipal airports outside municipal boundaries
- Tenn. Code Ann. § 67-4-728Fee or tax on beer
- Tenn. Code Ann. § 67-4-729Traveling photographers
- Tenn. Code Ann. § 67-4-730Property management companies
- Tenn. Code Ann. § 67-4-801Power to levy tax
- Tenn. Code Ann. § 67-4-802Supervision and collection of tax - Forms
- Tenn. Code Ann. § 67-4-803Amount of tax
- Tenn. Code Ann. § 67-4-804Additional tax imposed - Continuation of previous bond
- Tenn. Code Ann. § 67-4-805Effect of nonpayment on validity and issuance of bond
- Tenn. Code Ann. § 67-4-806Duty of bail bondsman to collect tax - Disposition of collections
- Tenn. Code Ann. § 67-4-901Short title
- Tenn. Code Ann. § 67-4-902Part definitions
- Tenn. Code Ann. § 67-4-903Tax on adjusted revenues of fantasy sports contest
- Tenn. Code Ann. § 67-4-904Payment of tax
- Tenn. Code Ann. § 67-4-905Distribution of taxes
- Tenn. Code Ann. § 67-4-1001Part definitions
- Tenn. Code Ann. § 67-4-1002Tax imposed
- Tenn. Code Ann. § 67-4-1003Tax levied on consumer