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2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 7 - BUSINESS TAX ACT (§§ 67-4-701 — 67-4-730)
- Section 67-4-701 - Short title - Nature of tax - Legislative intent
- Section 67-4-702 - Part definitions
- Section 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
- Section 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
- Section 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
- Section 67-4-706 - Registration of persons subject to taxes for purposes of filing returns and paying taxes - Designation of entity responsible for registrations
- Section 67-4-707 - Bond for certain foreign businesses
- Section 67-4-708 - Classifications
- Section 67-4-709 - Tax rates
- Section 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
- Section 67-4-711 - Deductions
- Section 67-4-712 - Exemptions
- Section 67-4-713 - Credits
- Section 67-4-714 - Inactive or terminated taxable entities not relieved from filing a return and paying business tax
- Section 67-4-715 - When taxes due and payable - Transmission of returns - Due dates of returns - Consolidating taxes
- Section 67-4-716 - Applicability of parts of chapter 1 of this title
- Section 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
- Section 67-4-718 - Extension of time for filing or payment
- Section 67-4-719 - Authority of commissioner to enter contract for collection of delinquent taxes
- Section 67-4-720 - Certificate indicating whether person reported tax due for location at wholesaler rate or retailer rate
- Section 67-4-721 - Settlement upon selling or quitting business
- Section 67-4-722 - Taxpayer's records
- Section 67-4-723 - License - Issuance and renewal - Duty to exhibit license - Use of collected funds
- Section 67-4-724 - Distribution of taxes - Retention by state in general fund of taxes, interest and penalties assessed due to audit
- Section 67-4-725 - Reserved
- Section 67-4-726 - Reserved
- Section 67-4-727 - Municipal airports outside municipal boundaries
- Section 67-4-728 - Fee or tax on beer
- Section 67-4-729 - Traveling photographers
- Section 67-4-730 - Property management companies
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