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 § 67-4-1506 — Monthly distribution of collected taxes — Deduction of administrative fee

  1 provisions

  The department must distribute collected taxes monthly to the applicable local governing body, and it may deduct a 1.125% administration fee from the collected tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-309 — Liability of person engaged in business less than one year

  1 provisions

  Some new businesses must report gross receipts and pay gross receipts tax monthly, then pay an annual tax on August 1; a transferee is not liable for further gross receipts taxes for that year in a covered transfer.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-3-414 — Refunds — Auxiliary engines

  1 provisions

  Some users of gasoline or undyed diesel fuel may get a tax refund or reduction, but they must meet specific use, payment, application, and minimum-amount conditions.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-51-152 — Taxes imposed

  1 provisions

  Some receipts of prepaid limited health service organizations are subject to tax, but receipts from certain Title XIX subcontract work are exempt; the department administers this section.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-705 — Tax subject to referendum

  1 provisions

  Tax-related changes under this section need voter approval, except a change to the tax limitation made under § 67-6-702(a)(2).

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 56-32-124 — Taxation

  1 provisions

  HMOs doing business in the state must pay a 6% tax on amounts collected from enrollees or on their behalf.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-2801 — Industrial and commercial personal property taxes, penalties, interest, attorney fees and costs — Waiver of enforcement and collection

  1 provisions

  The trustee or collector may seek court approval to waive collection of certain delinquent personal property taxes and related charges, but only if the statute’s stated conditions are met.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 60-1-302 — Reports and payment of tax

  1 provisions

  A person liable for the severance tax must file monthly reports and pay the tax due to the commissioner by the 20th day of each month.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-222 — Telecommunications ad valorem tax reduction fund — Discontinuance

  1 provisions

  The comptroller administers the telecommunications tax reduction fund, pays qualifying telecommunications service providers, and the fund later stops with a claim deadline.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-107 — Mailed tax papers or payments — Determination of filing date

  1 provisions

  Mailing rules determine when certain tax documents and payments are treated as filed and received; late filings may still avoid delinquency for a 24-hour grace period.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-1031 — Reconciliation of tax on cigarettes produced by cigarette rolling machines

  1 provisions

  A cigarette rolling machine operator must calculate and remit the tax on cigarettes made with the machine, using the required tax forms. The tax is levied on the consumer, at the rate in § 67-4-1004, with § 67-4-1004(b) not applying.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-2022 — Taxes collected from cemetery companies

  1 provisions

  This section does not create a new tax; it sets how taxes already collected from cemetery companies are allocated.

  Act or statute Open & Chat