2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 4 - General Revenue LawPrivileges Taxable by State Only
67-4-401 - Generally.
67-4-401. Generally.
Engaging in the various businesses mentioned in this part is declared to be a privilege for state purposes and taxable by the state alone, and any person so engaged shall pay to the commissioner of revenue, unless otherwise provided, the tax stated in this part. No county or municipality may impose any tax upon the privileges mentioned in this part, except license fees upon motor vehicles that might be imposed in the absence of this part.
[Acts 1937, ch. 108, art. 2, § 2; C. Supp. 1950, § 1248.3 (Williams, § 1248.119); impl. am. Acts 1959, ch. 9, § 14; Acts 1981, ch. 488, § 7; T.C.A. (orig. ed.), § 67-4101.]
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