Tennessee Code 67-4-401 – Generally
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Terms Used In Tennessee Code 67-4-401
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
Engaging in the various businesses mentioned in this part is declared to be a privilege for state purposes and taxable by the state alone, and any person so engaged shall pay to the commissioner of revenue, unless otherwise provided, the tax stated in this part. No county or municipality may impose any tax upon the privileges mentioned in this part, except license fees upon motor vehicles that might be imposed in the absence of this part.