Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 6: Sales and Use Taxes

Part 7: Local Option Revenue Act

67-06-0701: Short title -- Nature of tax.
67-06-0702: Tax authorized -- Rates -- Termination of services tax. -- [Amended effective July 1, 2011. See the Compiler's Notes.]
67-06-0703: Priority of county levy.
67-06-0704: Exemptions. -- [Effective until July 1, 2013.]
67-06-0705: Tax subject to referendum.
67-06-0706: Referendum. -- [Amended effective July 1, 2011. See the Compiler's Notes.]
67-06-0707: Petition for tax.
67-06-0708: Termination of tax.
67-06-0709: Repeal of tax.
67-06-0710: Collection and administration. -- [Amended effective July 1, 2013. See the Compiler's Notes.]
67-06-0711: [Reserved.]
67-06-0712: Distribution of revenue. [Effective on July 1, 2013. See the version effective until July 1, 2013.]
67-06-0713: [Obsolete.]
67-06-0714: Local option tax exemption for cable or wireless cable television services. -- [Effective until July 1, 2013. See the Compiler's Notes.]
67-06-0715: Refund of local tax on purchase of single article. -- [Effective July 1, 2011.]
67-06-0716: Notice of change in local tax rate -- Effective date of change -- Local jurisdiction boundary changes. -- [Effective July 1, 2011.]