Statutes > Tennessee Statutes > Title 67 - Taxes And Licenses > Chapter 4 - Privilege and Excise Taxes > Part 17 - Occupation Tax > 67-4-1701 - Privilege tax established Collection.

67-4-1701 - Privilege tax established Collection.

67-4-1701. Privilege tax established Collection.

The engaging in any vocation, profession, business or occupation named in this part is declared to be a privilege taxable by the state alone. The privilege tax established in this part shall be collected by the commissioner of revenue and deposited into the state general fund, except as otherwise provided for in this part.

[Acts 1992, ch. 529, § 8; 2009, ch. 530, § 66.]