Tennessee Code Annotated

Tenn. Code Ann. § 67-6-201 (2026)

Taxable privilege declared

✓ current as of May 2026

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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 as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof;

(3) Is the recipient of any of the things or services taxable under this chapter;

(4) Rents or furnishes any of the things or services taxable under this chapter;

(5) Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter;

(6) Leases or rents such property, either as lessor or lessee, within this state;

(7) Charges admission, dues or fees taxable under this chapter;

(8) Sells space under this chapter;

(9) Charges a fee for subscription to, access to or use of television services provided by a video programming service provider;

(10) Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or

(11) Acts as a marketplace facilitator as defined in § 67-6-102.

Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.

Amended by 2020 Tenn. Acts, ch. 646, Secs.s7, s7 eff. 10/1/2020.

Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003; Acts 1984 (Ex. Sess.), ch. 13, § 4; 1985, ch. 406, § 5; 1999, ch. 423, § 1; 2003 , ch. 357, § 19; 2004, ch. 959, §§ 62, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 44, 51, 137, 138, 187; 2009 , ch. 530, §§ 35, 37; 2011 , ch. 72, §§ 1, 3; 2013 , ch. 480, § 1; 2017, ch. 273, § 3.

Notes of Decisions

Cited in 28 cases, 1986–2013 · leading case: CAO Holdings, Inc. v. Trost, 333 S.W.3d 73 (Tenn. 2010).

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CAO Holdings, Inc. v. Trost, 333 S.W.3d 73 (Tenn. 2010). · cites it 2× “” Tenn.Code Ann. § 67-6-201(1) (Supp.2004).”

Mast Advert. & Publ'g, Inc. v. Moyers, 865 S.W.2d 900 (Tenn. 1993). · cites it 4× “See T.C.A. §§ 67-6-201(1), 67-6-202. Mast is a Delaware corporation with its principal place of business in Overland Park, Kansas.”

S. Living, Inc. v. Celauro, 789 S.W.2d 251 (Tenn. 1990). · cites it 8× “The Commissioner assessed a sales and/or use tax on plaintiffs' mail order subscription sales in the State of Tennessee for the years 1985 through September 1987, pursuant to the Retailers Sales Tax Act, T.C.A. § 67-6-201 et seq. The issues presented for review are summarized as…”

Eusco, Inc. v. Huddleston, 835 S.W.2d 576 (Tenn. 1992). · cites it 4× “*578 The Commissioner taxed the “drop shipment” sales on the basis of Tenn.Code Ann. §§ 67-6-201(1) (1983 & 1989) and 67-6-202 (1983 & 1989), which levy a tax upon “the business of selling tangible personal property at retail in this state.”

Newsweek, Inc. v. Celauro, 789 S.W.2d 247 (Tenn. 1990). · cites it 4× “The defendant Commissioner of Revenue assessed a sales and/or use tax on plaintiff's mail order subscription sales during the period 1 January 1982 through 31 December 1984, pursuant to the Retailers' Sales Tax Act, T.C.A. § 67-6-201 et seq. The issues presented for review here…”

JC Penney Co., Inc. v. Olsen, 796 S.W.2d 943 (Tenn. 1990). · cites it 4× “T.C.A. § 67-6-201 provided, in pertinent part: It is declared to be the legislative intent that every person is exercising a taxable privilege who .”

D. Canale & Co. v. Celauro, 765 S.W.2d 736 (Tenn. 1989). · cites it 2× “T.C.A. §§ 67-6-201, 67-6-202. Since 1984, for the purpose of the Sales Tax Act, “business” has been defined so as to include occasional and isolated sales or transactions of aircraft, vessels, or motor vehicles between corporations and their members or stockholders and shall…”

Colemill Enter., Inc. v. Huddleston, 967 S.W.2d 753 (Tenn. 1998). · cites it 6× “, is contained in Tenn.Code Ann. § 67-6-201. That statute includes the following: 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; *756…”

Prodigy Servs. Corp., Inc. v. Johnson, 125 S.W.3d 413 (Tenn. Ct. App. 2003). · cites it 2× “See Tenn.Code Ann. § 67-6-201, et seq. Somewhere along the way a “retail sale” was defined to include “The furnishing, for a consideration, of either intrastate or interstate telecommunication services.”

Wylie Steel Fabricators, Inc. v. Johnson, 179 S.W.3d 509 (Tenn. Ct. App. 2005). · cites it 2× “Tenn.Code Ann. § 67-6-201 (2003). “ ‘Tangible personal property’ means and includes personal property, which may be seen, weighed, measured, felt, or touched, or is in any other manner perceptible to the senses.”

Illinois Cent. R.R. v. Tennessee Dep't of Revenue, 969 F. Supp. 2d 892 (M.D. Tenn. 2013). · cites it 3× “Tenn.Code Ann. §§ 67-6-201(2) and (5), 67-6-202, and 67-6-203.”

Sec. Fire Prot. Co. v. Huddleston, 138 S.W.3d 829 (Tenn. Ct. App. 2003). · cites it 2× “Tenn.Code Ann. § 67-6-201(West, WEST-LAW through 1993).”

Show all 28 citing cases →

— Tenn. Code Ann. § 67-6-201(1) — 6 cases

CAO Holdings, Inc. v. Trost, 333 S.W.3d 73 (Tenn. 2010). “” Tenn.Code Ann. § 67-6-201(1) (Supp.2004).”

Eusco, Inc. v. Huddleston, 835 S.W.2d 576 (Tenn. 1992). “*578 The Commissioner taxed the “drop shipment” sales on the basis of Tenn.Code Ann. §§ 67-6-201(1) (1983 & 1989) and 67-6-202 (1983 & 1989), which levy a tax upon “the business of selling tangible personal property at retail in this state.”

Mast Advert. & Publ'g, Inc. v. Moyers, 865 S.W.2d 900 (Tenn. 1993). “See T.C.A. §§ 67-6-201(1), 67-6-202. Mast is a Delaware corporation with its principal place of business in Overland Park, Kansas.”

State v. Sanders, 923 S.W.2d 540 (Tenn. 1996).

Hearthstone, Inc. v. Moyers, 809 S.W.2d 888 (Tenn. 1991).

— Tenn. Code Ann. § 67-6-201(2) — 2 cases

Illinois Cent. R.R. v. Tennessee Dep't of Revenue, 969 F. Supp. 2d 892 (M.D. Tenn. 2013). “Tenn.Code Ann. §§ 67-6-201(2) and (5), 67-6-202, and 67-6-203.”

— Tenn. Code Ann. § 67-6-201(7) — 1 case

Ace of Clubs v. Huddleston, 872 S.W.2d 679 (Tenn. Ct. App. 1993).

— Tenn. Code Ann. § 67-6-201(l) — 1 case

Colemill Enter., Inc. v. Huddleston, 967 S.W.2d 753 (Tenn. 1998). “, is contained in Tenn.Code Ann. § 67-6-201. That statute includes the following: 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; *756…”

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