Tenn. Code Ann. » Tenn. Code / Title 67 / Chapter 4 / Part 20
Tennessee Code Annotated

Tenn. Code Ann. § 67-4-2002 (2026)

Tax for state purposes only

✓ current as of May 2026
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The tax imposed in this part is a state tax for state purposes only and no county, municipality or taxing district shall have power to levy any like tax.

Acts 1999, ch. 406, § 3.

Notes of Decisions
Cited in 1 case, 2011–2011 · leading case: H.J. Heinz Co., L.P. v. Loren L. Chumley, Commissioiner of Revenue, State of Tennessee (Tenn. Ct. App. 2011).
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H.J. Heinz Co., L.P. v. Loren L. Chumley, Commissioiner of Revenue, State of Tennessee (Tenn. Ct. App. 2011). “Heinz LP alleged the assessment and collection of taxes on the disputed income was erroneous and illegal because 1) the income from Heinz LP’s investment in HJH One (and from HJH One’s investment in Heinz Co) constituted non-business earnings under Tennessee Code Annotated §…”
— Tenn. Code Ann. § 67-4-2002(24) — 1 case
H.J. Heinz Co., L.P. v. Loren L. Chumley, Commissioiner of Revenue, State of Tennessee (Tenn. Ct. App. 2011). “Heinz LP alleged the assessment and collection of taxes on the disputed income was erroneous and illegal because 1) the income from Heinz LP’s investment in HJH One (and from HJH One’s investment in Heinz Co) constituted non-business earnings under Tennessee Code Annotated §…”
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