Tennessee Statutes
§ 67-4-2005 — Doing business in state is taxable privilege
Tennessee § 67-4-2005
JurisdictionTennessee
Title67
This text of Tennessee § 67-4-2005 (Doing business in state is taxable privilege) 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. § 67-4-2005 (2026).
Text
Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, is declared to be a taxable privilege. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required.
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Related
Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee
486 S.W.3d 496 (Tennessee Supreme Court, 2016)
Blue Bell Creameries, LP v. Roberts
333 S.W.3d 59 (Tennessee Supreme Court, 2011)
Vodafone Americas Holdings Inc. & Subsidiaries v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee
(Court of Appeals of Tennessee, 2014)
Emerachem Power, LLC v. David Gerregano
(Court of Appeals of Tennessee, 2020)
Legislative History
Acts 1999, ch. 406, § 3.
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 § 67-4-2005, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-4-2005.