Tennessee Statutes

§ 67-6-101 — Short title - Nature of tax

Tennessee § 67-6-101

This text of Tennessee § 67-6-101 (Short title - Nature of tax) 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. § 67-6-101 (2026).

Text

This chapter shall be known and may be cited as the "Retailers' Sales Tax Act," and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.

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Legislative History

Acts 1947, ch. 3, §§ 1, 3; C. Supp. 1950, §§ 1248.50, 1248.52 (Williams, §§ 1328.22, 1328.24); T.C.A. (orig. ed.), §§ 67-3001, 67-3009.

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Bluebook (online)
Tennessee § 67-6-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-6-101.