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 § 7-52-306 — Contracts for distribution of tax equivalent amounts

  1 provisions

  Certain municipalities and nearby taxing jurisdictions may enter and carry out contracts to distribute tax equivalent amounts, and those contracts must be consistent with this section and § 7-52-304.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-803 — Tract lying partly outside taxing district

  1 provisions

  An assessor must value a tract that lies partly inside and partly outside certain taxing districts as two separate tracts.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 58-2-204 — Residency or presence in state not established — Broad interpretation of protections

  1 provisions

  This section limits Tennessee tax, filing, registration, and licensing consequences for responding out-of-state employees and businesses during disaster or emergency-related work.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-802 — Supervision and collection of tax — Forms

  1 provisions

  The department of revenue directs supervision and collection of the tax, and it may prescribe reporting forms for people and entities that must collect and remit the tax.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-502 — Authorization to levy privilege tax

  1 provisions

  Counties and incorporated cities may levy a privilege tax on merchants and other listed businesses, subject to the same manner of levy and a cap tied to the state tax unless the code says otherwise.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 9-21-116 — Hotel and motel projects subject to tax

  1 provisions

  A hotel or motel built as a public works project under this chapter is subject to collection of the local hotel-and-motel tax where that tax applies.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 68-211-920 — Contracts with solid waste authorities — Municipal corporations and counties — With taxing power — Without taxing power

  1 provisions

  If certain municipal bodies or the state enter specified contracts, they must arrange funding for the annual payments due under those contracts.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-1443 — Failure to pay taxes collected from taxpayer's customers

  1 provisions

  A person who is required to collect and remit tax from customers must truthfully account for and pay it over, and may be liable if they willfully fail to do so or try to evade or defeat payment.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-5-1806 — Bar to collection after ten years

  1 provisions

  Taxes on real and personal property become uncollectible after 10 years, unless the property is sold within that period.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-1-904 — Jurisdiction of suit — Certification and repayment

  1 provisions

  This section lets certain tax-refund suits be tried in specified county courts, requires the finance and administration commissioner to issue a refund warrant when the tax was wrongfully collected, and gives the court power to certify the refund and interest.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-4-803 — Amount of tax

  1 provisions

  A $12 tax is imposed on each bail bond in this state, and bail bondsmen must collect it.

  Act or statute Open & Chat

• United States — Tennessee

  TCA § 67-6-903 — [Reserved.]

  1 provisions

  A purchaser of direct mail without a direct pay permit must give the seller either a direct-mail exemption certificate or delivery information. The seller then collects tax based on the certificate or delivery information, and some seller obligations are removed when the certificate is received.

  Act or statute Open & Chat