Tennessee Statutes
§ 67-3-514 — Inclusion of taxes and fees in sales price
Tennessee § 67-3-514
JurisdictionTennessee
Title67
This text of Tennessee § 67-3-514 (Inclusion of taxes and fees in sales price) 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. § 67-3-514 (2026).
Text
The taxes and fees imposed by this chapter on petroleum products shall be included in the sales price, for the purpose of determining sales price under the Retailers' Sales Tax Act, compiled in chapter 6 of this title, for calculating any applicable sales or use tax, even though the taxes and fees may be separately stated by the vendor.
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Legislative History
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1614.
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 § 67-3-514, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-3-514.