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 § 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

• 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