There Is a Newer Version
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this Part
2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 7 - Business Tax Act
- § 67-4-701. Short title -- Nature of tax -- Legislative intent.
- § 67-4-702. Part definitions.
- § 67-4-703. Authority of commissioner -- Rights and remedies of persons subject to taxes -- Discretion of commissioner to transition administration of part from local to state level.
- § 67-4-704. Levy of state sales tax for privilege of making sales by engaging in any vocation, occupation, business or business activity -- Tax on receipts from sales by direct-to-home satellite television programming services exempt.
- § 67-4-705. Levy of local privilege tax for making sales by engaging in any vocation, occupation, business or business activity -- Election to continue imposition of tax -- Levy of tax by ordinance -- Tax on receipts from sales by direct-to-home satellite television programming services exempt.
- § 67-4-706. Registration of persons subject to taxes for purposes of filing returns and paying taxes -- Designation of entity responsible for registrations.
- § 67-4-707. Bond for certain foreign businesses.
- § 67-4-708. Classifications.
- § 67-4-709. Tax rates.
- § 67-4-710. Fees for the exercise of privileges of antique malls, flea markets, craft shows, antique shows, gun shows, auto shows and transient vendors.
- § 67-4-711. Deductions.
- § 67-4-712. Exemptions.
- § 67-4-713. Credits.
- § 67-4-714. Inactive or terminated taxable entities not relieved from filing a return and paying business tax.
- § 67-4-715. When taxes due and payable -- Transmission of returns -- Due dates of returns -- Consolidating taxes.
- § 67-4-716. Applicability of parts of chapter 1 of this title.
- § 67-4-717. State and local privilege tax imposition for persons with a substantial nexus in the state and engaged in any vocation, occupation, business or business activity -- Distributing state and local business tax.
- § 67-4-718. Extension of time for filing or payment.
- § 67-4-719. Authority of commissioner to enter contract for collection of delinquent taxes.
- § 67-4-720. [Repealed. ]
- § 67-4-721. Settlement upon selling or quitting business.
- § 67-4-722. Taxpayer's records.
- § 67-4-723. License -- Issuance and renewal -- Duty to exhibit license -- Use of collected funds.
- § 67-4-724. Distribution of taxes -- Retention by state in general fund of taxes, interest and penalties assessed due to audit.
- § 67-4-725. [Repealed.]
- § 67-4-726. [Repealed.]
- § 67-4-727. Municipal airports outside municipal boundaries.
- § 67-4-728. Fee or tax on beer.
- § 67-4-729. Traveling photographers.
- § 67-4-730. Property management companies.
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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