2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 1 - Miscellaneous Provisions
§ 67-1-108. Applicability of taxability policy changes.

Universal Citation: TN Code § 67-1-108 (2017)

If the commissioner changes the policy of the department as to the taxability of any privilege, such policy change shall be applied to the exercise of such privileges occurring after the date of such policy change only, unless otherwise provided by law.

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