Tennessee Code Annotated

Tenn. Code Ann. § 67-6-202 (2026)

Property sold at retail

✓ current as of May 2026

Find cases: SyfertCases citing this section JustiaTenn. Code CornellLII Search CasesGoogle Scholar

(a) For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for the purpose of remitting the amount of tax due the state and is to include each and every retail sale. The tax shall be levied at the rate of seven percent (7%). There is levied an additional tax at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property as defined in § 67-6-702(d). The tax levied at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property shall be in addition to all other taxes and shall be a state tax for state purposes only. No county or municipality or taxing district shall have the power to levy any tax on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property.

(b) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-203, 67-6-204, 67-6-205, and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2).

(c) This section levies a tax on the sales price of tangible personal property obtained from any micro market or vending machine or device.

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(a); Acts 1984 (Ex. Sess.), ch. 8, §§ 1, 6, 8; 1984, ch. 742, § 1; 1985, ch. 356, §§ 2, 7; 1992, ch. 529, § 1; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4a; 2003, ch. 357, §§ 20, 21; 2004, ch. 959, § 68; 2005, ch. 311, §§ 1, 3; 2007, ch. 602, §§ 51, 70, 139; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2021, ch. 289, § 2.

Notes of Decisions

Cited in 25 cases (1 in the last 5 years), 1984–2022 · leading case: CAO Holdings, Inc. v. Trost, 333 S.W.3d 73 (Tenn. 2010).

Sort: Relevance Newest Treatment

CAO Holdings, Inc. v. Trost, 333 S.W.3d 73 (Tenn. 2010). · cites it 2× “Tenn.Code Ann. § 67-6-202 (Supp.2004). This tax is collected by the retailer and remitted to the Department because it is a tax on the privilege to “[e]ngage[ ] in the business of selling tangible personal property at retail in this state.”

Beare Co. v. Olsen, 711 S.W.2d 603 (Tenn. 1986). · cites it 4× “" T.C.A. § 67-6-202. As such, all persons [2] engaged as *605 dealers in selling tangible personal property at retail are liable for the tax.”

Tennessee Farmers' Coop. v. State ex rel. Jackson, 736 S.W.2d 87 (Tenn. 1987). · cites it 4× “” T.C.A. § 67-6-202. See also T.C.A. § 67-6-102(7) (Supp.”

Covington Pike Toyota, Inc. v. Cardwell, 829 S.W.2d 132 (Tenn. 1992). · cites it 2× “This is because the sales tax imposed on selling tangible personal property is imposed, pursuant to Tenn.Code Ann. § 67-6-202, on “the sales price of each item or article of tangible personal property.”

Wylie Steel Fabricators, Inc. v. Johnson, 179 S.W.3d 509 (Tenn. Ct. App. 2005). · cites it 3× “The Act also imposes a use tax on the use of tangible personal property in this state, providing: A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by the provisions of § 67-6-202 of the cost price of each item or article of…”

Walker's, Inc. v. Farr, 338 S.W.3d 887 (Tenn. Ct. App. 2010). · cites it 5× “Tennessee Code Annotated § 67-6-202 provides: “For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at…”

Colemill Enter., Inc. v. Huddleston, 967 S.W.2d 753 (Tenn. 1998). · cites it 4× “For multiple reasons hereinafter described, we conclude that neither of the identified transactions on which the assessment was based is subject to sales taxes on (i) sales of tangible personal property pursuant to Tenn.Code Ann. § 67-6-202 or (ii) the installing of tangible…”

Consum. Lease Network, Inc. v. Puckett (In Re Puckett), 60 B.R. 223 (Bankr. M.D. Tenn. 1986). “§§ 67-6-202 and 67-6-203 (Michie Supp.1985).”

Eusco, Inc. v. Huddleston, 835 S.W.2d 576 (Tenn. 1992). “TAXABLE RETAIL SALES “IN THIS STATE” The first issue we address is whether the plaintiff’s sales to out-of-state customers were taxable as retail sales “in this state” under Tenn.”

McCurry Expeditions, LLC v. Richard H. Roberts, 461 S.W.3d 912 (Tenn. Ct. App. 2014). “The dispute concerns the interpretation of Tennessee Code Annotated Section 67-6-203, which provides, in relevant part: A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item op article…”

Hearthstone, Inc. v. Moyers, 809 S.W.2d 888 (Tenn. 1991). “Tennessee Code Annotated, § 67-6-202, provides: For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied at the rate of five and one-half percent of the sales price of each item or article of…”

Nashville Golf & Athletic Club v. Huddleston, 837 S.W.2d 49 (Tenn. 1992). “The 1984 Act provides, in part, that: (a) There is levied a tax at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by the provisions of § 67-6-202 of the gross receipts or gross proceeds of each sale at retail of the following: (1) Dues…”

Show all 25 citing cases →

— Tenn. Code Ann. § 67-6-202(1) — 1 case

Illinois Cent. R.R. v. Tennessee Dep't of Revenue, 969 F. Supp. 2d 892 (M.D. Tenn. 2013).

— Tenn. Code Ann. § 67-6-202(a) — 2 cases

Wylie Steel Fabricators, Inc. v. Johnson, 179 S.W.3d 509 (Tenn. Ct. App. 2005). “The Act also imposes a use tax on the use of tangible personal property in this state, providing: A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by the provisions of § 67-6-202 of the cost price of each item or article of…”

Walker's, Inc. v. Farr, 338 S.W.3d 887 (Tenn. Ct. App. 2010). “Tennessee Code Annotated § 67-6-202 provides: “For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.