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 § 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