2010 Tennessee Code
Title 62 - Professions, Businesses and Trades
Chapter 43 - Tennessee Employee Leasing Act
62-43-121 - Staff leasing company gross receipts.
62-43-121. Staff leasing company gross receipts.
For the purposes of any tax levied on gross receipts by this state or any county, municipality or other political subdivision within this state, “gross receipts” means, with respect to a staff leasing company, the amount of administrative fees received by the staff leasing company, rather than the gross charges of the staff leasing company to its clients, which gross charges include wages and payroll taxes on the wages. In the event the staff leasing company fails to establish the amount of its administrative fees to the satisfaction of the taxing entity, then the staff leasing company's gross receipts shall be deemed to be the excess of its gross charges or billings over its cost of wages and actual payments to third parties for payroll taxes, workers' compensation and employee benefits.
[Acts 1996, ch. 887, § 24.]
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