There Is a Newer Version
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this Section
2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 21 - Franchise Tax Law of 1999
§ 67-4-2104. Doing business in Tennessee a taxable privilege.
Universal Citation:
TN Code § 67-4-2104 (2018)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, are declared to be taxable privileges. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required.
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