Tennessee Code Annotated
Tenn. Code Ann. § 67-4-301 (2026)
Part definitions
✓ current as of May 2026
As used in this part, unless the context otherwise requires:
- (1) "Commissioner" means the commissioner of revenue;
- (2) "Department" means the department of revenue;
- (3)
- (A) "Gross receipts," for the purpose of taxes administered under this part, means total receipts before anything is deducted, but does not include receipts from incidental business, when such incidental business, if separately carried on, would not be subject to a tax measured by gross receipts under parts 2-6 of this chapter;
- (B) "Gross receipts" does not include state and local sales and other taxes collected from customers and remitted to the respective taxing authorities by utilities; and
- (4) "Incidental business" means a business carried on separately and not a part of the business made the subject of privilege taxation.
Acts 1937, ch. 108, art. 3, § 2; C. Supp. 1950, § 1248.5 (Williams, § 1248.138); Acts 1959, ch. 299, § 1; T.C.A. (orig. ed.), § 67-4316; Acts 1985, ch. 414, § 1; 1988, ch. 898, § 1.
Notes of Decisions
Cited in 2
cases, 1984–1998 · leading case: South Cent. Bell Tel. Co. v. Olsen, 669 S.W.2d 649 (Tenn. 1984).
South Cent. Bell Tel. Co. v. Olsen, 669 S.W.2d 649 (Tenn. 1984). “The specific issue is whether or not amounts collected by these companies as retail sales taxes are properly includable as “gross receipts” under the definition of that term contained in T.C.A. § 67-4-301 as follows: “(a) ‘Gross receipts’ for the purpose of taxes administered…”
Sherwin-Williams Co. v. Johnson, 989 S.W.2d 710 (Tenn. Ct. App. 1998). “In construing the term “gross receipts” under Tennessee Code Annotated section 67-4-301, the Supreme Court of Tennessee observed: “We do not believe that the definition of ‘gross receipts’ under T.C.A. 67-4-301 is ambiguous so as to require resort to rules dealing with the…”
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