Tennessee Statutes
§ 67-1-112 — Business tax - Taxes invoiced to customers to be included in tax base
Tennessee § 67-1-112
JurisdictionTennessee
Title67
This text of Tennessee § 67-1-112 (Business tax - Taxes invoiced to customers to be included in tax base) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tenn. Code Ann. § 67-1-112 (2026).
Text
The business tax is a privilege tax imposed upon persons engaged in various businesses and activities in the state. If a dealer invoices the business tax as a separate item and passes it on to the dealer's customers, then the tax shall be added to the gross receipts and be used in determining the tax base for both business tax and sales and use tax purposes.
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Legislative History
Acts 1997, ch. 561, § 2.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-1-112, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-1-112.