Business Tax Act

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Business Tax Act

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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

[Repealed. ]

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

[repealed.]

Section
67-4-726

[repealed.]

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