Tennessee § 67-4-706 Registration of persons subject to taxes for purposes of filing returns and paying taxes - Designation of entity responsible for registrations

Tennessee Statutes

§ 67-4-706 — Registration of persons subject to taxes for purposes of filing returns and paying taxes - Designation of entity responsible for registrations

Tennessee § 67-4-706

Title67

This text of Tennessee § 67-4-706 (Registration of persons subject to taxes for purposes of filing returns and paying taxes - Designation of entity responsible for registrations) 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. § 67-4-706 (2026).

Text

(a)For purposes of filing the returns required by § 67-4-715 and paying the taxes levied by §§ 67-4-704 and 67-4-705 , every person taxable under §§ 67-4-704 and 67-4-705 shall, prior to engaging in business as defined in § 67-4-702 , register with the commissioner or the county clerk, in the case of businesses located within the county, and with the commissioner or the appropriate city official, in the case of businesses located within the incorporated municipality. Any person that is subject to the tax levied by § 67-4-704 but has no established physical location, outlet, or other place of business in the state shall register with the commissioner for purposes of this section.

(b)Any metropolitan government that has levied the taxes authorized by this part may, by resolution of its leg

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(a) For purposes of filing the returns required by § 67-4-715 and paying the taxes levied by §§ 67-4-704 and 67-4-705 , every person taxable under §§ 67-4-704 and 67-4-705 shall, prior to engaging in business as defined in § 67-4-702 , register with the commissioner or the county clerk, in the case of businesses located within the county, and with the commissioner or the appropriate city official, in the case of businesses located within the incorporated municipality. Any person that is subject to the tax levied by § 67-4-704 but has no established physical location, outlet, or other place of business in the state shall register with the commissioner for purposes of this section. (b) Any metropolitan government that has levied the taxes authorized by this part may, by resolution of its legislative body, designate the county clerk as the entity responsible for the registration of businesses for the entire metropolitan area. (c) Subsection (a) notwithstanding, every person described in § 67-4-708(5) and taxable under § 67-4-709(5) shall, prior to engaging in business as defined in § 67-4-702 , register with the commissioner in a manner prescribed by the commissioner.

Legislative History

Amended by 2013 Tenn. Acts, ch. 313,s 5, eff. 1/1/2014. Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802; Acts 1990, ch. 962, § 2; 2009, ch. 530, § 72.