Tennessee Code Annotated
Tenn. Code Ann. § 67-6-101 (2026)
Short title - Nature of tax
✓ current as of May 2026
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.
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.
Notes of Decisions
Cited in 28
cases, 1984–2015 · leading case: Beare Co. v. Tennessee Dep't of Revenue, 858 S.W.2d 906 (Tenn. 1993).
Beare Co. v. Tennessee Dep't of Revenue, 858 S.W.2d 906 (Tenn. 1993). “§ 67-6-206 is part and parcel of the "Retailers Sales Tax Act," T.C.A. § 67-6-101, et seq., and has nothing to do with the freezing, storing and wholesale distribution of the products of the Beare Company's customers.”
Eastman Chem. Co. v. Johnson, 151 S.W.3d 503 (Tenn. 2004). “The sole issue in this case is whether certain chemical catalysts used by Eastman Chemical Company fall within the industrial machinery exemption to the Tennessee sales and use tax statute, Tennessee Code Annotated sections 67-6-101 et seq. (2003). The trial court granted…”
Lowe's Companies, Inc. v. Cardwell, 813 S.W.2d 428 (Tenn. 1991). “§ 67-6-329, which purported to make an addition to the list of tangible personal property that is exempt from sales and use taxes imposed by T.C.A. §§ 67-6-101, et seq. For the reasons stated below, we hold that the 1987 amendment as enacted is unconstitutional but is properly…”
Brown Oil Co., Inc. v. Johnson, 689 S.W.2d 149 (Tenn. 1985). “Johnson’s tax liability arose from the Retailers’ Sales Tax Act, T.C.A. §§ 67-6-101 et seq. It is Plaintiff’s position that only Mr.”
Beare Co. v. Olsen, 711 S.W.2d 603 (Tenn. 1986). “Tennessee Code Annotated §§ 67-6-101, et seq., otherwise known as the "Retailers' Sales Tax Act," imposes a tax upon "the business of selling tangible personal property at retail in this state.”
Sec. Fire Prot. Co. v. Huddleston, 138 S.W.3d 829 (Tenn. Ct. App. 2003). “1 The pivotal issue before the trial court was whether Security Fire was hable for the Tennessee sales and use taxes assessed by Commissioner pursuant to the Retail Sales Tax Act, codified at Tenn. Code Ann § 67-6-101 et seq. After stipulating to the relevant facts, the parties…”
Univ. Computing Co. v. Olsen, 677 S.W.2d 445 (Tenn. 1984). “The issue presented is whether the Tennessee Retail Sales Tax Act, T.C.A. § 67-6-101, et seq., which imposes a tax on the sale and use of tangible personal property, as amended by Chapter 789 of the 1978 Tennessee Public Acts, applies to computer software.”
Tennessee Farmers' Coop. v. State ex rel. Jackson, 736 S.W.2d 87 (Tenn. 1987). “§ 67-6-206, a provision of the Retailers’ Sales Tax Act, T.C.A. §§ 67-6-101, et seq. Plaintiff is owned by and services numerous local farm cooperatives and among its facilities are three major production and distribution centers located at Jackson (West Tennessee), LaVergne…”
LeTourneau Sales & Serv., Inc. v. Olsen, 691 S.W.2d 531 (Tenn. 1985). “At issue is- whether the Plaintiff is involved in a taxable “repair” service under the sales and use tax law, T.C.A. §§ 67-6-101 et seq., and whether the tax sought to be imposed is in violation of the Commerce Clause of the United States Constitution and T.”
Wylie Steel Fabricators, Inc. v. Johnson, 179 S.W.3d 509 (Tenn. Ct. App. 2005). “— It is declared to be the legislative intent that every person is exercising a taxable privilege who: (1) Engages in the business of selling tangible personal property at retail in this state; (2) Uses or consumes in this state any item or article of tangible personal property…”
NASCO, Inc. v. Jackson, 748 S.W.2d 193 (Tenn. 1988). “Appellant filed this action for refund of sales and use taxes under the Tennessee Retailers’ Sales Tax Act, T.C.A. §§ 67-6-101 to 67-6-712. The Chancellor denied relief.”
Reimann v. Huddleston, 883 S.W.2d 135 (Tenn. Ct. App. 1993). “The Retailer’s Sales Tax Act, codified at T.C.A. § 67-6-101 to 67-6-712 (1989 & Supp.”
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