Measure of Tax. [Current Version. See Second Version of Section and Compiler's notes.]

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Severance Taxes
  5. Coal Severance Tax
  6. Measure of Tax. [Current Version. See Second Version of Section and Compiler's notes.]

Checkout our iOS App for a better way to browser and research.

The measure of the tax on all coal products severed from the ground in this state shall be:

  1. On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;
  2. On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and
  3. On or after July 1, 2013, one dollar ($1.00) per ton.


Download our app to see the most-to-date content.